The Study Of Quality Control Of Enterprise Group Internal Audit

At present stage, the complete audit system of our country is formed by the internalaudit, national audit and CPA audit. Internal audit after nearly three decades of developmentin China. During this period, Internal audit in China has made many important auditachievements, its practitioners have continued to increase, becoming the emerging force ofour Audit System. People’s attention and expectations on internal audit is also increasing.Recently, some famous corporate accounting fraud, financial fraud, resulting in loss of stateassets and even bankruptcy. Because a high-quality internal audit can curb the role offinancial malicious fraud, internal audit quality control gradually become the focus ofattention. In China market economy, as a special recognition and Consulting Services Internalaudit must rely on its quality to survive. However due to independence, audit methodology,institutional settings, professional competence, and many other factors, its quality and utilityis far from the expectations of all parties. Contradiction is the fundamental driving force ofdevelopment, this contradiction of the low quality against high expectations spurred thedevelopment and full understanding of the way of the internal audit, that is to carry out theinternal audit quality control. Enterprise Group is a giant part of China’s current economic,large-scale and large span, centralized and decentralized management. Therefore, internalaudit and quality control is particularly important. In this paper, we introduced control theory,a fiduciary duty theory, asymmetric information theory and system theory as a theoreticalsupport, combined with the overall goals and objectives of internal audit quality control，analyzed the theory of Internal audit quality control，find the key elements of internal auditquality control，proceeding from practical case, analyzed the current outstanding problems ofquality control and internal audit causes, through the analysis of the case of internal auditquality control, describes the development status of China’s internal audit quality control，finding control elements, put forward the corresponding improvement measures against theproblems of internal audit quality control of enterprise groups in China.