The Study On Quality Control System Of Internal Auditing In CS Company

As business competition intensified, internal auditing has assumed the dual functions of supervision and services. At the same time in the operation and management, internal auditing has become the ultimate guarantor of multi-stakeholder implementation, corporate governance is an essential factor. And these functions must be competent, it must be appropriate quality control.Internal auditing quality for internal auditing work has played a crucial role. Internal auditing quality determines the level of senior management, auditing report can be obtained through the business operations of the risks and vulnerabilities, thus propose appropriate measures to improve the business situation. In addition, the quality of corporate internal auditing also strengthen internal control, to enable enterprises to maximize the benefits of an effective means of implementation. Therefore, the study of internal auditing quality control level of enterprises has important practical significance.In this paper, the theory of internal auditing quality control point of view, by elements of the internal auditing quality control system CS company specific analysis of the status quo, and found CS internal auditing quality control system, the problems; and on this basis the company for CS internal auditing quality control system has been optimized, and finally for the CS internal auditing quality control system design and implementation of measures to provide protection.Through this study was indicated that companies must combine their actual conditions and characteristics from organizational elements, human factors and system elements and other aspects, so control of enterprise risk, improve auditing quality, and promote the development of internal auditing.