Research On The Professional Competence Of Internal Auditors In Company

In recent years,with the continuous development of internal audit,the content of internal audit has gradually changed from auditing the legality and compliance of the company’s financial revenue and expenditure and economic responsibilities to auditing the company’s operation and management according to the company’s operation risk,supervising and managing all links in the company’s operation process,and connecting risk management with the completion of the company’s objectives,Reduce business risks and reduce costs,so as to realize the growth of the company’s value.With the transformation of internal audit,the work,role and function of internal auditors have changed greatly.Internal audit can be used in corporate governance and plays an important role in strengthening corporate management,improving internal control and enhancing corporate value.If we want internal audit to play its due function,we must pay attention to the working ability of internal auditors,especially the professional competence of auditors.Therefore,the company should attach great importance to the allocation of internal auditors and the professional competence of auditors,find and solve the problems existing in the internal audit team,and carry out follow-up education and training to improve the professional competence of internal auditors;At the same time,the company should pay attention to the vital interests of internal auditors,take measures to encourage internal auditors to give full play to their enthusiasm and creativity,promote growth and talent,and provide solid human resources support for the role of internal audit.This paper adopts a combination of literature research method,case study method and investigation research method.By consulting the relevant literature at home and abroad on the professional competence of internal auditors and the allocation of internal audit human resources,this paper interviews the internal auditors of company a in the form of telephone interview based on the professional competence theory,This paper systematically analyzes the allocation of internal auditors in company A;At the same time,according to the professional competence framework of internal auditors,this paper systematically analyzes the current situation of the professional competence of internal auditors of company a through design and research questions,and draws research conclusions,so as to give targeted suggestions on the improvement of the professional competence of internal auditors of company A.