Research On Quality Control Of Internal Audit Of B Company Based On TQM

Company B is a large and medium-sized enterprise in China.With the continuous expansion of the company's scale and business scope,it has gradually developed into a giant in the industry.In recent years,company B has been expanding its overseas business,but its operating income has been declining compared with the previous period.In the face of continuous changes in the external environment,company B has also put forward high requirements for internal governance.Internal audit plays an important role in corporate internal governance.The internal audit department of company B was established earlier and has been in development for eight years.But with the changing of the market and competitive environment,as well as the company's high-speed development,the development of the internal audit with the company's operating speed,from institutions to all staff to the internal audit process has drawbacks,internal audit work is good or bad determines the quality of internal audit.The implementation of high quality internal audit work,can effectively achieve the internal audit to improve corporate governance,enterprise value increment function.Therefore,it is necessary to conduct a corresponding study on company B to clarify how to strengthen its internal audit quality control.This paper takes the total quality management theory as the startingpoint and applies it to the research on the internal audit quality control of B company.First of all,in the domestic and foreign related research review,this article embarks from the theoretical concept,this paper expounds the definition of the internal audit quality control,total quality management concept of "three complete" and PDCA cycle,and the "three full" theory and the fusion rule of internal audit,2306,for the whole process of the "three complete" aspect,this article use PDCA cycle for internal auditing work process.Secondly,the article introduces the basic situation of B company,the management of internal audit institution,the management of internal audit personnel and the operation process of internal audit.Then,according to the theory of total quality management,the problems existing in the internal audit quality control of company B are analyzed from three aspects: the whole organization,the whole staff and the whole process.Finally,in view of the problems arising from the B company internal audit quality control put forward suggestions to improve it,perfect the internal audit institutions,implementing audit data and information system,strengthening the use of the combination of external evaluation mechanism,attaches great importance to the personnel professional ethics education,improve the quality of audit work and improve the quality as the core of performance evaluation system as well as the problems existing in the internal audit process was put forward,in order to strengthen the internal audit quality controlcompany B.