Research On Internal Audit Quality Control In China

Along with a series of economic scandal exposed in Notable Corporation around the world, people pay attention to internal audit gradually. At the same time, the trade world pays more attention to how to set up one high quality and effective internal audit agency for monitoring operation of company and facilitating realization of company aim. From the viewpoints of the internal audit professional circles, the audit quality control problem becomes one of great tasks that the concerned authorities can't avoid and must solve it. So only strengthening internal audit quality control, corporation can develop in the complex environment.There are many articles written on the audit quality control such as Mr. Feng Junke, Mr. Guo Daoyang, Mr. Feng Shuheng, etc. They have carried out study on the audit quality control from different points of view. The audit quality control has formed whole system. But few of systematic study are concerned with the quality control of internal audit.In view of the above reasons, the text focuses on the internal audit quality control system.The text is based on the principles for general quality control, with reference to the principles of system control. At first, the text expounds quality control of internal audit and analyzes some factors of internal audit quality;second, the text puts the emphasis of the discussion on the problems of quality control of internal audit in China and improvement;at last, the article sums up the previous chapters and points out the prospect ion of quality control of internal audit.