Research On The Construction Of Internal Audit Quality Control System Of Enterprise A Based On ISO9001 Standard

With the development of society and economy,the expansion of enterprises scale and the extensive application of modern information technology,internal audit plays an increasingly prominent role in the daily operation and management activities of enterprises,and enterprises pay more and more attention to the quality of internal audit.As far as China is concerned,the application of modern internal audit has gone through more than30 years,which has played an important role in promoting the construction of socialist market economy,standardizing enterprise behavior,improving management level and protecting the safety and integrity of assets.However,due to the vast territory of our country,the development level of internal audit in various enterprises is uneven,and the quality of internal audit in some enterprises still needs to be improved.Applying ISO9001 standard to the quality control of internal audit is undoubtedly the effective way to improve the quality of audit.The ISO9001 standard is used to demonstrate that the organization has the ability to provide products that meet customer requirements and applicable regulatory requirements,with the purpose of improving customer satisfaction.For an enterprise,the main users of internal audit products are corporate governance and management.They require internal audit to provide high-quality products to effectively achieve the development goals of the enterprise.From the content of ISO9001 standard,it covers all aspects of quality management and quality assurance,providing the basis for providing high-quality products and services,and judging whether the quality of products and services meet the requirements.In theory,in the research of internal audit quality control,the application research of combining ISO9001 standard with internal audit quality control is less;in practice,it has not attracted enough attention.Based on the above background,this paper applies ISO9001 standard to the quality control of internal audit,which is of great significance to improve the quality of internal audit.This paper mainly researches the selected topics by a combination of literature analysis,survey research and case analysis.First of all,the theory of internal control,fiduciary responsibility and information asymmetry are elaborated to provide theoretical support for the following.As an important part of business activities,internal audit can not be ignored in the development of enterprises.Therefore,the use of ISO9001 standard to improve the quality control of internal audit should be reconsidered.Later,afterunderstanding the case company's acquisition of information,the case of enterprise A is introduced to analyze the current situation of internal audit quality control.It is found that there are some problems in enterprise A,such as the lack of independence of internal audit institutions,the low comprehensive quality of internal auditors,the difficulty of internal audit process to meet the audit needs and the lack of internal audit quality evaluation system.Finally,the internal audit quality control system of enterprise A is constructed based on ISO9001 standard to improve the internal audit quality of enterprise A.