Research On Diagnosis Of Internal Audit Quality Management In Y Enterprise

Although internal audit will not directly benefit the enterprise,it can prevent the operation risk of the enterprise,and play a role of supervision,control and service in the operation process,which plays an important role in achieving the corporate governance objectives and improving the value of the company,and the level of internal audit quality management directly affects the role of internal audit.Therefore,this paper focuses on the internal audit quality of Y company The research of quantity management is of great significance.Through consulting domestic and foreign journals and literature,collecting literature on enhancing the quality management level of internal audit,to understand the relevant theories of internal audit.Through interviews and questionnaires,we can better understand the problems and deficiencies of Y company's internal audit quality management,and more deeply understand the root causes of the problems,so as to find further solutions.This paper takes Y company as the research object,introduces the organizational structure,internal control and internal audit business development of Y company,analyzes the current situation of internal audit quality management of Y company,and finds that Y company has problems and deficiencies in the aspects of internal auditor cognition,internal audit management system,professional ability of internal auditors,follow-up audit,etc.,in combination with the company's development requirements And business objectives,study the defects of internal audit quality management,and hope to provide a plan to improve the internal audit work and improve the level of internal audit quality management.The research of this paper further clarifies the objectives and principles of internal audit quality management,improves the process of internal audit,and puts forward four measures to solve these problems: improving the supervision and control of internal audit,improving the management system of internal audit,strengthening the professionalism of auditors and strengthening the follow-up audit,so as to improve the quality management of internal audit and perform the internal audit The functions of supervision,consulting service and value-added have played a role.The author hopes that the content discussed in this paper can provide some reference.In terms of the selection of internal audit mode,this paper suggests to adopt a risk-based audit mode,which is supplemented by pre,in and after audit.The risk-based audit mode is an advanced audit mode at present.This mode is in line with the current complex internal and external competition environment and the demand of strengthening risk management,while the pre,in and after audit mode Interactive cooperation mode is also an effective way to reduce audit risk.In the organizational guarantee of internal audit quality management,this paper adopts the way of setting up leading group and management office,and integrates the ideas of full participation and defining post responsibilities into it,so as to ensure that each unit performs its own duties.In the measures to improve the plan,this paper refers to the management concepts or means such as accountability mechanism,closed-loop rectification mechanism,rotation mechanism,lifelong learning system,performance appraisal,strengthening information-based ideological construction,awarding the best and punishing the inferior.It also hopes to promote the improvement of internal audit quality management level with the help of advanced management concepts or effective management methods,and play the role of internal audit in corporate governance effect.