A Enterprise Internal Auditing Quality Control Research Under The "Double Audit System"

In recent years,accounting fraud,financial fraud and other issues have been exposed,many failed audit cases occurred in succession.From these cases,we can see that the independence of the internal audit department is poor,and the internal audit staff is prone to moral hazard,which affects their professional ethics and professional development.For this reason,the quality control of internal auditing has gradually attracted more and more attention.It was suggested that the external audit and internal auditing,as the four cornerstones of corporate governance,can make up for the defects of internal auditing and improve the quality of internal auditing.The Chinese certified public accountants audit guidelines 1411 th,and The Chinese internal auditing standards No.2303,and other related laws,both stressed the importance of the internal auditing and external audit good relations of cooperation between each other.Among them,China's auditing standards clearly pointed out: "effective internal audit often helps to modify the audit procedures of registered accountants and time and narrow the scope of the external audit process".Meanwhile,the internal and external audit should be how to cooperate and use each others work to provide standardized instructions.Based on this,the internal and external auditors audit(namely "double audit system")will have what effect on quality control of internal audit,and how to optimize the "double audit system" to improve the internal audit quality control level,has become the focus of this study.Paper to both at home and abroad "double audit system" and internal audit quality of research background,combined with the principal-agent theory,the PDCA theory,the internal control theory and A enterprise of related internal audit data,on A enterprise of internal audit quality control problem for has system of discussion,from collaboration mechanism,legal system,responsibility belonging,and organization structure,and follow-up rectification control system starting,introduced has A enterprise of internal audit quality control of status and problems.Among them,the main problem is that enterprise "double audit system" cooperation mechanism is not perfect,"double audit system" system is not perfect,the internal audit follow-up corrective action is insufficient.Last,for A enterprise internal audit quality control appeared of problem,main on its "double audit system" collaboration mechanism and "double audit system" system for optimization,and proposed has other detailed of solution measures,to reached target of control enterprise risk,enhanced internal auditquality and control level,achieved internal audit mention quality increased effect,and promoted "double trial business" collaboration audit development.