Research On Internal Audit Quality Evaluation Of State-Owned Enterprises

Since the establishment of the National Audit Office in 1983,Chinese internal audit has grown rapidly.High-speed development has also brought many problems.In recent years,the country has been increasingly concerned about the problems of internal audit.The country has paid more attention to the problems exposed by its internal audit because of the special status of state-owned enterprises.Relevant organs have successively issued various notices and regulations to provide requirements and provide guidance for Chinese internal audit.Most of the literature research at this stage is theoretical research,and there is a lack of research on practice.There is no uniform standard for internal audit quality.The evaluation method is based on such an environment.This paper selects the internal audit quality evaluation of state-owned enterprises as the research direction of my thesis,hoping to discover problem of state-owned enterprise internal audit in our country at present stage,establish perfect internal audit quality evaluation system,and through the data analysis of the specific enterprise puts forward targeted measures,In order to achieve the purpose of improving the quality of internal audit.This paper collects and analyzes the research materials related to state-owned enterprises and internal auditing,and considers the thinking of this paper through reading domestic and foreign,old and new literature.The main content of this paper is as follows: it clarifies the quality of state-owned enterprises,internal audit and related theories.Secondly,the status quo,existing problems and internal and external causes of internal audit of state-owned enterprises are analyzed in detail.Then,according to the previous systematic and comprehensive analysis,the evaluation system of the internal audit quality of state-owned enterprises is constructed,including the evaluation subject,evaluation method,evaluation index system,evaluation standard,evaluation process and evaluation result feedback.Then through the analysis of the implementation of the quality evaluation system in SMD company,the internal audit quality of SMD company is analyzed and the corresponding solutions are proposed to provide practical analysis experience and ideas for other state-owned enterprises andeven all enterprises.Finally,throw out feasible Suggestions for improvement based on the current situation of state-owned enterprises and SMD company analysis of experience.The research in this paper focuses on the general characteristics of state-owned enterprises.The study of the idea of internal audit quality evaluation is the key of this paper.It is hoped that other enterprises can formulate suitable for themselves according to the current situation of the industry,the nature of the industry and the comprehensive environment inside and outside the enterprise.The internal audit quality evaluation system of the enterprise can exert the greatest strength for improving the quality of internal audit.The research in this paper also provides more thoughts for the author to improve the quality of internal audit at this stage.The author sorts out this and strengthens it.Suggestions on auditing awareness,improving auditing status,updating the internal auditing system in a timely manner,and strengthening the construction of internal audit team,I hope to make contributions to improve the quality of internal auditing.