Research On Internal Audit Quality Evaluation Of State-owned Enterprises

Internal audit is one of the basic ways of internal control,and its quality has a great impact on internal control.The quality of internal audit not only includes the effect of audit,but also reflects the process of internal audit.Running through the whole process of internal audit,it is an important guarantee to promote efficient operation of enterprises and strengthen risk prevention,as well as a decisive factor to the role of supervision and control.The 18 th and 19 th congress of the communist party of China have repeatedly stressed the importance of improving the quality of internal audit.In the reform process of "Double Hundred Action" at state-owned enterprises,it has become a very important issue to improve the level of internal audit work in state-owned enterprises and strengthen the comprehensive as well as effective sustainability of internal audit work.This paper studies the internal audit quality of state-owned enterprises by establishing an internal audit quality evaluation system.Focusing on field research,supplemented by relevant literature,it summarizes the factors affecting internal audit quality,including audit environment,resources,procedures and auditors;combined with internal audit procedures and results,optimizing the structure of BSC,designing and evaluating substitute indication for internal audit quality of stateowned enterprises,finally constructing an internal audit quality evaluation system.Questionnaire survey and case analysis were used to test the scientific practicality of the evaluation system and explore the internal audit quality of CC group,analyzing the deficiencies in current internal audit of state-owned enterprises and looking for ways to improve it.This research means to give some suggestions for establishing and perfecting the internal audit system,further improving internal audit quality of state-owned enterprises.To better promote the transformation of internal audit results,as well as the effectiveness full coverage of audit by scientific and systematic quality evaluation system.