Research On Internal Audit Quality Control System Of JGJ Company

In recent years, the rapid development of the economy and the changing social environment, has greatly promoted the further improvement of the level of internal audit,various organizations began to pay more and more attention to the internal audit. According to China’s relevant departments have formulated and promulgated and implemented the fundamental internal auditing standards and practice guidelines and 2014 of Chinese internal auditing standards, the comprehensive and systematic revision, in order to form a more perfect system of internal audit standards. 2015 at the end of the issuance of the "perfecting audit system and a number of major issues on the framework of opinion", as a major reform of the audit system, on the part of the content of the audit, the audit frequency rules were clearly for the first time, from multiple aspects, improve the auditing system in China. It has a very important role in breaking level barriers, ensuring the independence of audit, and improving the overall effectiveness of audit supervision. In the internal audit, our country enterprise fully to the domestic and foreign mature experience and good practices for reference, whether it is from the technical level or from the function level, internal audit than had the earth shaking change. Therefore, effectively improving the internal audit quality control efficiency and poor efficiency in the process of transformation is the urgent problem of enterprise internal audit development.This article in the theoretical analysis on the basis of with case analysis, to JGJ company internal audit work, for example, in the detailed internal audit quality control system which based on, research and analysis the status of the internal audit quality control and existing problems, the internal audit quality control method of factor analysis as the basic research methods, building JGJ company internal audit quality control system, namely from the aspects of internal audit quality control of the environment, subject, object, means and standard to improve the quality of internal audit. After systematically expounds the internal audit quality control system is proposed from four aspects of organization construction, cost of funds, the criterion system, control ability to audit quality control system of the implementation of security, to ensure that the system to be able to construct smoothly.In this paper, a study of JGJ company’s internal audit quality control system, which for our country enterprise internal audit work has practical significance of reference and promote the upgrade of their own work and strengthen the audit quality control. And the formulation of the relevant security measures, to under the new situation, for the realizationof the internal audit profession value, effective prevention of internal audit risk, and make it better service in the internal management of enterprises, establish and implementation of scientific internal audit quality control system has a practical significance.