Research On The Internal Audit Quality Control In XY Company

With the vigorous development of China’s market economy, the deepening ofenterprise reform, the domestic company internal audit and internal audit organizationplays a more and more important role in the enterprise management.It is also relate toachieve many benefits to be defended. Audit quality control of its information managementhave gradually been concerned. And they have put forward higher requirements andexpectations of the internal audit quality control.That is to say, Internal auditor can beused as corporate governance, including the board of directors, management and theexternal auditor, for the fourth important cornerstone.However, internal audit institutionsand the internal audit quality control mechanism for the successful establishment ofefficiency and effect can not only promote the internal audit,but also is the importantcomposition part of enterprise inc governance.As the epidemic prevention system of theenterprise, it will be also increase the more conducive to the maximization of fairevaluation on the performance of the company and the enterprise value.This paper used the method of theory analysis combined with case analysis, we madea systematic study on the system of XY company’s internal audit quality control.First ofall,this article started at the internal audit and internal audit quality theory, it tells controlfactors, the quality of internal audit control target and its importance,and took an analysisof the internal audit quality control system consists of real demand factors and its qualitycontrol.Secondly, it introduced present situation and main problems of. the XY company’sinternal audit quality control:audit difficult in internal audit institutions on the main ITservice implementation, Internal audit consciousness can’t prevent the incidence offraud,Internal audit of the illegal acts to effectively and timely treatment,Internal audit hasnot been carried out follow-up audit,they are all site audit,Internal audit is difficult forenterprises to provide value-added services.Thirdly, At XY, the internal audit qualitycontrol problems are analyzed detailedly:Organizational framework of internal audit is notreasonable,Internal audit personnel structure is not perfect, the audit scope of the internal audit is not wide,and Audit direction has lag behind.There is not to establishand improve the internal audit quality control system.Finally,Put forward to improve theinternal quality control measures of audit recommendations of XY company,it includesperfecting in the audit committee under the board of directors of XY companyorganization,and stablishing in the quality control system and improve the XY internalaudit.