The HS Bank Internal Audit Quality Control Problem Is Discussed

With the development of social economy in our country, the pace of commercial bank reform is increasingly bigger. There is more and more focus on internal audit so as to strengthen and improve the internal audit has become an important part of the banking reform process. As the internal audit of commercial banks is related to the interests of many parties and internal audit quality control is an important part of internal audit which is equally important to stakeholders, commercial banks pay more attention to internal audit and have much stricter requirements to quality control. On the basis of the board of directors, management and external audit, internal audit has become the fourth cornerstone of bank governance which becomes an important part of the automatic immune system of commercial banks to add new strength to the management of commercial banks and has great promotion effect on the value of commercial banks. Therefore, focus on the internal audit of commercial banks and strengthen the internal audit quality control have become important issues for scholars.In accordance with the basic research idea of "putting forward problem, analyzing problem and solving problem", based on the theory of fiduciary duty, system theory, internal control and so on and adopting the method of theoretical analysis and case analysis and combining quantitative and qualitative analysis, the paper will analyze the factors on the internal audit quality control of HS bank and point out the existing problems of the internal audit quality control of HS bank and put up with five countermeasures.The paper includes five chapters. First, the author discusses about the research background and significance and does literature review from internal auditing quality control theory, the key point of internal auditing quality control and quality control of internal audit countermeasures to put up with basic research ideas and methods and outline the paper. Second, the author discusses about meaning and characteristics of internal auditing quality control theory and introduces three theoretical basis of internal audit quality control:theory of fiduciary duty, system theory and internal control theory and analyzes factors that affect the quality control of internal audit which are environment of the internal audit, independence of the internal audit, human resource management of the internal audit, quality control system of the internal audit and approaches and methods to internal audit quality control. Third, the author discusses about status and problems on internal auditing quality control of HS bank which include ubiquity of audit phenomenon based on "Feeling, truth and law", defect in management and corrupt transactions exist, problems on project audit process and content, vague audit coverage, more human factors on quality control operation in practice and out-dated methods and means of quality control resulting in low efficiency on quality control. The main causes result in the problems which include defect in independence of the internal audit and audit environment to be optimized, unreasonable audit organization structure and unfulfillment of audit supervision, complexity and concealment to audit object, imperfections of auditing quality control system and weak awareness of internal control and lack of innovative ideas on methods and means of auditing quality control. Fourth, the author summarizes the five successful experience of internal auditing quality control of Jilin bank, for example, highly coordinated internal audit environment, independent and effective internal audit organization, adhere to the people-oriented principle in internal audit quality control, improve and innovate the internal audit quality management concept and continuous innovation on internal audit quality control methods and means. In the end, the author puts up with five countermeasures based on the causes and problems to improve internal audit quality control effect of HS bank. The first measure is optimizing audit quality control soft environment to improve audit independence, such as improve the corporate governance structure, establish the coordination mechanism of information communication and build a harmonious audit culture environment. The second measure is to improve audit organization and establish the system of personnel training, such as establish informational quality control management organization, build audit quality control team with obvious independence, optimize the structure of internal audit organization and improve human resource management of audit staff. The third measure is to standard audit procedure and to establish supervision system, such as make clear the audit object and standard audit procedure, establish institutional constraints and strengthen internal audit supervision and implement to "triple check system". The fourth measure is Establish audit quality evaluation criteria and the encourage and quality responsibility accountability mechanism, such as build and improve the quality evaluation criteria, build quality evaluation system, build reasonable incentive mechanism to provide development space for auditors and establish and improve the internal audit quality control post responsibility system. The fifth measure is methods and means of innovation on internal audit quality control, such as application of performance audit quality control method, adopt risk-oriented audit model, trial implementation of the trial system and the implementation of dynamic audit of information technology and standardize audit operation mode.