The Research Of Internal Auditing Quantity Control In HY Company

In today’s society, modern enterprise has passed several reform and innovation, constantly developing vigorously. In such circumstances, the internal audit has also been given a more important role in the enterprise, more caused the enterprise operators and managers and the scholar’s attention, the management and control condition to appraise enterprise activities and an important index of operating conditions. Internal audit quality control as a means to ensure the quality of internal audit organization, also exists in the enterprise’s current use big or small problems, directly affect the level of audit quality, so, to strengthen the internal audit quality control of enterprises has become what we value.This article selects the HY company’s internal audit quality control as the research content, the text mainly includes six parts. The first part, introduction. Mainly elaborated the paper research background, research purpose and significance, literature review and research methods and framework. The second part is the quality of internal audit and internal audit quality control of the related concepts are summarized, this chapter contains the meaning of quality of internal audit, internal audit quality control of definition, influence factors and some of the main control methods. The third part first introduces the basic situation of HY company and its setup and personnel allocation situation of internal audit institutions. Focus is through the study of the questionnaires of HY company’s employees, from the internal audit quality control and internal audit project quality control of two dimension design of 15 survey some of the problems of HY company staff has carried on the investigation and analysis. The fourth part through the HY company internal audit quality control problems in the statistical results of questionnaire and combining with the situation which the HY company’s internal audit found the HY company existing in the internal audit quality control such as constrained by internal audit independent, internal auditors cannot guarantee its competencies, audit rectification implementation does not reach the designated position, internal audit quality control system of the poor execution. The fifth part, in the studied HY company after the audit quality control system, digging deeper reasons, such as the independence of the internal audit organization are restricted, accountability and evaluation mechanism does not reach the designated position, etc. The last part is aimed at HY company internal audit quality control problems and reasons, which in turn is obtained from the reasonable arrangement of the organization of internal audit institutions and authorization, and build scientific human resource training mechanism, attaches great importance to the audit work, to perfect the related system construction in several aspects to strengthen the internal audit quality control of HY company.