Research On Internal Audit Professionalism Development In China

With the development of global economic, more and more people realize theimportant of internal audit professionalism. The professionalism of internal audit isbecoming one of the hotspot in the theory and practice cycle of our country’s auditinganalysis. The International Institute of internal auditors was established in1941, thewestern developed country has already on the road of professionalism of internal audit.Internal audit has positive effects on restraining the mechanism, achieving business goals,promoting enterprise developments. In recent years our government requires companiesto strengthen the internal control. Internal audit as an important part of the internalcontrol has been paid increasingly importance. However, our country has not yet on theroad of internal audit professionalism. This paper wills analysis the development ofprofessionalism of the internal audit in our country.This paper based its analysis on the professionalism of internal auditor’s connotationand characteristics combine the quantitative analysis and qualitative analysis to study theprofessionalism of internal audit. First and foremost, use the expert interview method andanalytic hierarchy process to build the evaluation system of professionalism of internalaudit. Secondly, make the stage division of our country’s professionalism of internal auditand use it to evaluate the model of development stage of our country. Thirdly, make thequestionnaire according to the evaluation index; take the enterprise in Beijing as anexample to finish the empirical research. Use the Matlab software on the development ofprofessionalism of Chinese internal audit and the result is39.92%which means that it isstill in the initial stage. Last but not least, use the questionnaire data to analysis theexisting problems of the professionalism of internal audit in our country. With westerndeveloped countries successful experience of professionalism of internal audit, Putforward the constructive ideas to develop the professionalism of internal audit in China.