Research On The Construction Of The Control Of The Internal Audit's Quality In HNKY Group

Quality plays the fundamental role in all the industries.For the purpose of achieving lasting success as well as the exert of " strong management,risk prevention,promoting development ",internal audit has to strengthen quality control to improve its quality of internal audit.On January 1,2014,the Chinese internal audit association(CIIA)enacted a new internal auditing standard,the same year on August 14,the "internal audit quality evaluation method","internal audit quality assessment handbook were issued,providing the working standards,acting principles as well as the evaluated scale,which will promote the development of the internal audit in our country?As in 2006,the Chinese internal audit association and international institute of internal auditors(IIA)in the United States signed an agreement about the formal introduction of internal audit quality evaluation project.In 2007,the evaluation of two-owned enterprises,CNOOC and Shell Petrochemicals Company Limited and China Guangdong Nuclear Power Group Co.,Ltd,marks the formal start of the internal audit quality evaluation in China.Since then,under the CIIA's actively promotion,many considering their own situation,companies in china choose the method of internal as well as external evaluation,they put it into practice,which improved the internal audit greatly.On October 16,2014,the CGNP got the conclusion that it "generally obey" the internal audit quality evaluation,thus become the first domestic company that pass the evaluation twice.This paper takes HNKY's group internal audit of quality management as the research object,theoretical research is combined with field investigation in this paper.First of all,we reviewed the existing literature with the comparison system,we discuss the theory and relevant requirements both in and out of china,illustrating the meaning of launching the internal audit control system.Secondly,we measured the work of HNKY group,the paper analyzed the behavior of the group from the aspects of internal audit agencies as well as the project,besides,the working process and the forming situation of evaluation index system were discusses and we reached a conclusion.Finally summarizes the HNKY group internal audit quality control of construction experience,in hoping to make contributions for improving the internal audit quality.