Research On Internal Audit Quality Diagnosis Of B Power Grid Company

The quality of internal audit is the symbol of measuring the level and credibility of internal audit.In August 2014,China Institute of Internal Audit issued the Internal Audit Quality Assessment Method,The Method provide a basis for the standardization of internal audit quality assessment in Chinese enterprises,and also lay a solid foundation for the gradual promotion of audit quality diagnosis.Power grid enterprises are the backbone of China’s economic development and are important parts of state-owned assets.To carry out the internal audit quality diagnosis of power grid enterprises can improve the level of operation and management,and then realize the value appreciation and maintenance of power grid enterprises.At last,It is helpful to the stable development of our society.At present,the internal audit quality evaluation of power grid enterprises has been carried out fewer times,and the theoretical research on the internal audit quality evaluation of power grid enterprises is also few,but the actual situation shows that the internal audit quality of power grid enterprises still needs to be improved.Internal audit quality diagnosis is an effective way to evaluate the quality of internal audit.The study of internal audit quality diagnosis method suitable for power grid enterprises has a certain significance for improving the quality of internal audit of power grid enterprises,improving the quality management of internal audit of power grid enterprises,and enriching the related theories of internal audit quality.This paper first expounds the related concepts and theories of internal audit quality diagnosis.On the basis of the necessity of improving the internal audit quality assessment,the definition of internal audit quality diagnosis is put forward by referring to the definition of diagnosis.It is clear that internal audit quality diagnosis is an effective form of internal audit quality evaluation.Then it introduces the general theory of internal audit quality diagnosis in detail,and enriches the related theories of internal audit quality assessment.Secondly,by analyzing the case company,four problems existing in internal audit quality diagnosis of power grid enterprises are found,and the necessity of optimizing internal audit quality diagnosis for power grid enterprises is summarized.The problems existing in quality assessment of internal audit of B power grid company are mostly common problems of power grid enterprises,which can be improved by carrying out quality diagnosis of internal audit.In order to improve the limitations of internal audit quality diagnosis in power grid enterprises,the theory of audit quality diagnosis is combined with the theory of total quality management,and the framework of comprehensive internal audit quality diagnosis in power grid enterprises is constructed.And then,four paths are designed,which are internal audit quality height diagnosis,internal audit work quality diagnosis,internal audit environment quality diagnosis and internal audit effect quality diagnosis.According to the characteristics of internal audit of power grid enterprises,the opinions of internal audit experts,the National Audit Office No.11 Order and the Internal Audit Quality Assessment Manual,the corresponding diagnostic index system and index calculation process are designed so that the quality level can be directly and objectively judged in the comprehensive analysis.Finally,the above comprehensive diagnostic method of internal audit quality was applied in B Power Grid Company,and 6 problems of internal audit quality were found,among which 4 problems were not found in the original diagnostic process,which proved that the improved diagnostic method of internal audit quality was operable and effective.This paper sorts out some common problems existing in internal audit quality diagnosis of power grid enterprises in China,clarifies the direction of rectification and improvement,enriches the related theories of internal audit quality assessment,provides ideas for B Company to improve internal audit quality,and hopes to provide reference value for power grid enterprises as a whole.