Research On Internal Audit Quality Control

As an effectual controlling mechanism which insure performing entrusted duty, internal audit makes more and more acting under the condition of setting up modern and scientific management institution of market economy being guide. Society internal audit requirement is extending synchronously. As the immunity system of organization, Internal audit is a important line of defence. It makes the important effect in management and control which accelerate setting up organization, perfecting Internal control and insure effective management of entrusted duty. However, internal audit is simple organization in many organization of our country. The main reason is low quality of internal audit. Therefore, researching quality control of internal audit deeply is key to improve the quality of internal audit. This paper's research is about improving the quality of internal audit.First of all, this paper introduce interrelated theory including entrusted duty theory, system theory, audit risk theory, cost benefit analysis theory and control theory, etc. according to the theory, the paper indicated the question about quality control of internal audit in our country. According to management system of internal audit and the five operation phases of internal audit, the paper summarizes the questions in each quality control phase, and analyzed the reason with the point of view of economics and management. Secondly, according to the way of settling quality through setting up quality control system of internal audit, the author setting up the three-dimensional quality control system of internal audit in control theory frame. The same time, a multi-angle thinking frame is offered for the exist quality questions and intending quality questions through all orientation analysis. The author made demonstration analysis for the key control elements in control system, then point out the key control elements to the sub-system of control, including the relationship of improving internal audit quality, the direction and degree of relationship. At the end, the author bring perfect assume to control internal audit quality in the future.