HL Corporate Internal Audit Outsourcing Quality Control Research

As an independent and objective management and consulting activity,internal audit is conducive to identifying potential risks of enterprises.In order to improve the competitiveness of enterprises themselves and effectively cope with the new situation of "full audit coverage",many enterprises are focusing on core business to invest resources and energy,and some non-core work will be outsourced to professional institutions to do,which is the generation of internal audit outsourcing.In this way,outsourcing enterprises can learn from external advanced audit experience and better use advanced audit methods,save audit resource costs,and ultimately improve audit efficiency.In this paper,the literature research method and the case analysis method are mainly adopted,and after reading the research results on internal audit outsourcing and outsourcing quality control at home and abroad,a series of combing is carried out,and some concepts contained therein are reasonably explained,some relevant decision-making models are cited,and the quality control of internal audit outsourcing is discussed on this basis.This paper first introduces the current situation of internal audit outsourcing of HL companies,analyzes the implementation motivation of internal audit outsourcing of HL companies according to the overview of HL companies,and then analyzes the problems of outsourcing according to the process of internal audit outsourcing of HL companies,due to the poor quality of the projects completed by intermediaries,resulting in some losses faced by HL companies.To solve this part of the problem,quality control of HL’s internal audit outsourcing is required.Secondly,starting from the necessity and feasibility of internal audit outsourcing quality control of Chinese enterprises,we try to build the quality control framework of internal audit outsourcing of HL companies,expand from internal audit quality elements to quality control elements of internal audit outsourcing through certain selection basis and evaluation principles,and then supplement and improve them according to the characteristics of HL companies,and finally conclude that the five elements of audit environment,audit department management,audit personnel inspection,audit business activities and audit performance need to be considered.Finally,the quality control measures of internal audit outsourcing of HL companies are proposed according to the quality control elements,which provides reference for the update and promotion of internal audit outsourcing mode.