The Research on Guaranteeing the Quality of Enterprise Internal Audit
|Keywords||The quality of internal audit Internal and external environment To ensure that the main Assurance system|
The internal audit due to the needs of economic development, so it must adapt to the changes brought about by economic development, continue to meet the economic development of its proposed new requirements. In this process, the internal audit quality is very important because it is the internal audit profession has been the lifeline of survival and development. Increasingly entrenched position in the organization and internal audit in corporate governance, the role of the internal audit increasingly been acknowledged by the development of internal audit usher in new opportunities, but the poor quality of internal audit has restricted the role of internal audit play. How to ensure a high level of quality of internal audit to promote the functioning of the internal audit, and very worthy of study. This has become a problem that need to be resolved in the development of the internal audit profession. The quality of the internal audit is merely to investigate how the internal audit quality control through the establishment of a comprehensive internal audit quality control procedures. I believe that the level of quality of internal audit, not just rely on the efforts of the internal audit department, also need a comprehensive analysis of the impact on the quality of a variety of factors, from the full range explore how to improve the quality of internal audit, in order to make the quality of internal audit optimal protection. The main content of this paper is organized as follows: The first part (the second chapter) from the general concept of the quality of this paper, leads to the concept of audit quality, as well as on the quality of internal audit several main points, on this basis, the author defines the internal the concept of audit quality. Secondly economics fiduciary duty theory and the theory of cost-benefit analysis of the need to improve the quality of internal audit, and laid the basis of economic theory for the study on the quality of internal audit. Second part (chapter three) internal audit quality because of its special nature, can not be directly measured at the level of, we start from the Institute of Internal Auditors in 2006 on the status of the National Internal Audit questionnaire study of the quality of internal audit of the status quo and the departure from the social environment in which the internal audit What are the the conditions influencing factors of the quality of internal audit. The third part (chapter four) for all of these internal and external factors, to explore Correspondingly, the main internal audit quality assurance, and proposed the establishment of an internal audit quality assurance system. Finally, the article also analyze each of the assurance system to ensure that the main body is how to guarantee the quality of internal audit role, combined with the status quo of China's current internal audit quality practical measures. The innovation of this paper and features are: internal audit on the social environment to study, analyze the factors affecting the quality of internal audit to break through the restrictions of the business organizations. And use of the latest survey data on the status of internal audit in China, to analyze the status of the internal audit quality, credibility. Based on the analysis of the status quo, to look at the whole social environment considering the factors affecting the quality of the internal audit, to build corporate internal audit quality assurance system, give us some assurance from the Government, the Institute of Internal Auditors, internal audit and internal audit staff measures.