Analysis On The Problems Of Quality Control Of Enterprise Group Internal Audit

China's internal audit began in the 1980 s,after nearly four decades of development-related rules and regulations have been improved,the scale of the market continues to expand,the business level continues to improve,become one of the main forms of audit activities in China.The core element of internal audit is the quality of audit,high-quality internal audit can effectively improve the level of corporate governance,to avoid business risks and provide the basis for business owners to make decisions.The quality of internal audit is affected by audit independence,internal audit system,audit plan and personnel level,which requires enterprises to improve the internal audit quality control system to ensure high quality audit results.However,in recent years,some listed companies have been exposed to financial fraud and misappropriation of funds,etc.,reflecting the quality of some internal audit is not high,the internal audit quality control system needs to be improved.With the " The Belt and Road" strategy in full swing,enterprise groups in China's economy to further enhance the status of complex control relations and huge corporate volume of enterprise groups have internal audit and quality control put forward new challenges.Although the internal audit of enterprise groups after a period of development,but the expected effect of the implementation of internal audit may be unsatisfactory,the quality of internal audit needs to be improved,which requires us to strictly control the internal audit quality,and constantly improve China 's internal audit quality control system,strengthen the internal audit quality control is imperative.Research on the quality control of internal audit of enterprise group can improve the framework of internal audit and provide help for internal audit of enterprises.Establishing the internal audit quality control system of enterprise group is the objective condition to promote the development of enterprise.In addition,the internal audit of enterprise groups,strengthening the supervision of enterprise groups and their subsidiaries,can fundamentally eliminate the phenomenon of corruption and abuse of power,can effectively guarantee the economic activities of enterprise groups in an orderly manner.Can help enterprise groups to achieve risk control and economic value added,in order to maximize the value of enterprises.Most of our enterprise groups are set up after the reform and opening up,and their operating time,especially the time of internal audit is not too long.There is still room for improvement in the internal audit quality of enterprise groups.This requires that we must pay attention to the internal audit quality control of enterprise groups,Improve the quality control system,for which we should comply with the relevant laws and regulations under the premise of the actual situation of the enterprise group,from the audit planning,audit implementation,results check and rectification feedback,and constantly improve the enterprise group internal audit quality control system,The quality of internal audit,and promote the continuous development of enterprise groups and national economy.In this paper,ZGH Group's internal audit quality control for the study case.Through the research on the status quo,background,practice and effect of the internal audit quality control of the case,it is necessary to find out the problems in the case and put forward the perfect measures to improve the quality control of the internal audit of the enterprise group,which will help the ZGH Group to establish and perfect Internal audit supervision system,and for other enterprise groups have a certain reference value.This paper first introduces the theory of internal audit quality control of enterprise group,and briefly introduces the theoretical research situation at home and abroad.On this basis,it introduces the contents and methods of internal audit quality control of enterprise group and the high quality internal This paper points out some problems existing in the quality control of internal audit and tries to analyze the causes of the problems,and finally put forward the suggestions on the quality of the internal audit.The internal audit quality control optimization program.The main part of this paper is divided into six parts,the main contents of each part are as follows: The first part is the introduction,this part introduces the research background and research significance of this article,and introduces the internal and external enterprise group,enterprise group internal audit and internal audit quality control The second part elaborates the related concepts of the internal audit quality control of the enterprise group,including the connotation and characteristics of the enterprise group,the content and the method of the quality control and enterprise groups on the quality of internal audit quality control needs;the third part of the enterprise group internal audit quality control case analysis.Based on the detailed introduction of the basic situation of ZGH Group and the status quo of internal audit quality control,the internal audit quality control system of ZGH Group is expounded from the four stages of planning,implementation,inspection and feedback of internal audit.The fourth part has been reviewed And points out some problems in the quality control of internal audit of ZGH Group and analyzes the causes of these problems.The fifth part is the optimization scheme which is not perfect for the above problems.The sixth part is the Revelation and conclusion.