Research On The Evaluation Of Internal Audit Quality Based On Total Quality Management

Securities industry plays an important role in the capital market.It has made great progress in the last 40 years.Especially in the last decade,with the huge capital accumulation and the rapid development of IT,the stock market has expanded its financing and investment channels,and has brought huge profits to the security companies.In recent years,the China Securities Regulatory Commission and related departments have issued a series of laws and regulations to regulate the operation of the stock market,but there are still a lot of violations.Therefore,it is necessary for the security company to improve its system and set up a rational and effective internal audit quality assessment system.For the purpose of making the internal audit more satisfied with the benefit of the benefit,the article makes use of literature research,case study and questionnaire to improve the internal audit in Z Securities Company.On the basis of Total Quality Management(TQM)and PDCA cycle,the evaluation factors of TQM are chosen,which are based on TQM and PDCA.First,based on the concept of TQM,there are three levels: "whole","entire process" and "entire employee".Then,according to the PDCA cycle,it is divided into "planning","executing","checking" and "processing".Then,the AHP method is used to determine the weights of the indicators,and the new internal audit quality assessment system is applied to Z Securities Company.Finally,based on the development strategy of the organization,the author puts forward some suggestions on updating the internal audit system,enlarging the internal audit work and implementing the internal audit.