Research On The Internal Audit Quality Control In The People’ Bank Of China

With the profound changes about our country Social Economy in recent years, the Internal Audit has also got the further development and various organizations have been paying more attentions to the Internal Audit day by day. The same is true for the central bank of our country, the People’s Bank of China. The People’s Bank of China will face new major topics about reinforcing and improving macro-control, deepening the reform of Financial system, maintaining the Financial system steady and improving the Financial management&service etc; in addition to this, the People’s Bank of China constantly took examples by the international internal auditing standards and the domestic advanced the concept of audit practice and widely launched a three-year transition of internal audit work in the people’s bank system from the year of2011to2013. As a result of this, the great Changes have taken place for the Internal Audit in the aspects of concept, target, function, technology and content etc. As the important department of supervision and control of The Central bank, the Internal Audit is facing the problem that how to perform their duties better for the new situation, while, the key factors influencing the internal audit is the quality of itself. Considering this, it is very urgent that how to solve the Internal Audit quality control of the people’s bank of low efficiency and poor effect. Taking the Internal Audit work of G branch area for example, this article will proceed with the preliminary theoretical research for the people’s bank of internal audit quality control.On the basis of the research in detail on the related theory of the internal audit quality control, this article systematically analyze and reflects the status of the Internal Audit quality control of the G branch area via the integrated use of methods such as field survey, questionnaire survey, interviewing survey, walk-through test, data statistics and causal methods etc. Besides, this article also roundly and deeply analyzes the problems existing in the Internal audit quality control of G branch Area with the way of Brainstorming and fishbone diagram analysis. Finally, basing on the analysis about the current situation and the existing problems of the Internal Audit of the G branch area, this article starts from all the aspects of the Audit work and audit project, strengthening the Management Control and establishing the thorough Internal Audit quality control system and hierarchically and comprehensively proceeding with the Supervision and Inspection. Assessment and Responsibility for the Internal audit work. It is guaranteed to continuously improve the quality of the Internal Audit work via the perfect control mechanism.To some extent, this article points out the direction for the Internal Audit work quality management control via the research for the Internal Audit quality control of the people’s bank. In the study, the policy proposal for the Internal Audit work quality management control will have practical application value for deepening the internal management of the people’s bank and improving the Internal Audit quality management system. It will also lay the foundation for the further study for this area in the future.