An Research On Internal Audit Quality Control System Of State- Owned Enterprises

China's internal audit began in the 1980 s,and gradually completed the relevant rules after 40 years,which is an important method of audit behavior.Internal audit is more and more effective in enterprise management.High quality and high efficiency internal audit work is conducive to enterprise development.The process of standardization and scientificalization of internal audit management of state-owned enterprises in China is still in a slow progress stage,and the internal audit of stateowned enterprises still needs further improvement.A good internal audit quality control system is an objective condition to encourage the development of enterprises.State-owned enterprises must gradually pay attention to the quality of internal audit and explore the issue of improving the quality of internal audit.This paper combines theoretical research with case analysis,starting with the relevant theory of internal audit quality control,and taking S enterprise as the research object.Firstly,the related concepts and theoretical basis of internal audit quality control are summarized.Improving internal audit quality is a systematic project.Internal audit quality control system is a dynamic and continuous process.Secondly,it introduces the basic situation of internal audit quality control in state-owned enterprises.Secondly,it systematically analyses the existing problems and causes of internal audit quality control.Then it puts forward a construction system.Then,according to the general situation of S enterprise,it analyses the existing problems of S enterprise from the external and internal aspects,applies this system to S enterprise,and introduces the evaluation mechanism of internal audit work.Firstly,the internal audit quality control system of the enterprise should be applied concretely.Finally,according to the specific implementation situation,the internal audit quality control system of state-owned enterprises should be further optimized,and the corresponding safeguards should be put forward.From the external and internal aspects,that is,the independence of internal audit institutions,the professional ability of internal auditors,the pre-standard,in-process implementation of internal audit quality control,and so on.In the aspect of supervision and evaluation afterwards,and considering the influence of external and internal environment,the paper puts forward suggestions for improvement of the system.After the investigation and research,this paper expands the scope of supervision of internal auditing,improves the internal control process,establishes and improves the internal audit guarantee and supervision mechanism,and deepens the standardization of corporate governance,absorbs foreign advanced experience,optimizes the internal audit environment of the enterprise,and ensures The independent status of internal audit,actively promote the professionalization of auditing,improve the overall quality of auditors,establish and improve the internal audit protection and supervision mechanism,standardize the internal audit process,truly improve the internal audit quality of S enterprises,and enable the role of internal audit in enterprises.Really embodied.