Research On Internal Audit Quality Control Of DL Group Company

In the course of the 40 years of reform and opening-up,China's economy has witnessed a huge leap forward,and the market competition is increasingly fierce.As long as there is market competition,and as long as the company has management activities,there may be a variety of risks to be faced,and there is an objective need to audit this sacred profession to identify these risks and to propose strategies or recommendations for risk prevention.As the first line of defense of the company's operation risk,the internal audit plays the role of supervising,evaluating,managing and serving.It provides a strong guarantee to enterprises to strengthen internal control,manage risk and improve operating efficiency.Audit quality is the lifeline of audit work,and it is the essence of the existence of the Internal Audit Department,which has a key influence on the authority and credibility of audit work.With the rapid development of the internal auditing in our country,the audit must strengthen the construction of the internal audit quality control.Thus,it is necessary to improve the internal control of the company,strengthen the risk management of the company,and assist the management and management of the company in realizing the function of improving organizational efficiency and increasing enterprise value.This article adopts the case analysis method and has carried on the systematic discussion to the DL Group Company's internal audit quality control question.First of all,this paper starts from the connotation of internal audit quality;this paper expounds the controlling factors of internal audit quality,the goal of control and the importance of control,and analyses the elements of the internal audit quality control system and the significance of quality control.Second,this paper introduces the basic situation,governance structure,status of internal audit quality control,internal audit quality regulation and system status,control point of internal audit quality,implementation of the internal audit quality evaluation system,application of internal audit results.Thirdly,this paper introduces the problems and reasons in the quality control of internal audit of DL group company.The main problems are the lack of audit independence,the inadequate internal audit quality control system,the low quality of internal auditors,the inadequate staffing of internal auditors,the lack of advanced audit techniques,the inadequate system of internal audit evaluation,and the underutilization of the audit results.Then,a detailed cause analysis is carried out for the problems of quality control of internal audit of DL Group Company.In particular,the corporate governance has not paid enough attention,the auditor has not strong macroscopic consciousness,the DL group lacks the perfect communication mechanism and the sound talent training mechanism,the internal audit informatization construction is insufficient,and the audit decision execution is insufficient.Finally,the author puts forward some suggestions on the problems of quality control of the internal audit of DL Group Company,specifically: strengthening the internal audit quality control environment,improving the techniques and methods of internal audit work,establishing a good communication mechanism,improving the quality control of internal auditors,enhancing the comprehensive use of audit results,and improving the mechanism for the application of sound and perfect audit results.This paper is based on the related theory of literature research,case analysis and combined with personal practice experience,from the aspect of theory and practice of comprehensive Internal audit quality control in the practical application.The develop ment trend of internal audit quality control at home and abroad.Discussion on how to combine internal audit quality control with internal control and risk management in pr actice.This research is expected to provide a beneficial reference and enlightenment in the development and innovation of Internal audit quality control in our country now a nd in the future.