The Research Of Internal Audit Quality Control In KG Gas Company

As the improving of China's socialist market system and the deepening of the joint-stock reform of state-owned enterprise,investors in the capital market has paid more and more attention to the action of supervisory in the implementation of internal audit to internal control.Especially after the financial scandals of Enron,World Com and so on,the role of internal audit has been approved a lot by the public and regulatory authorities.The internal audit plays a more and more important role in enterprise management,effective internal audit work is helpful to improve the company's management,evaluation the value of enterprise correctly,and maximize the value of enterprise.It has been more and more required to strengthen internal audit of corporate governance structure in the modern enterprise system.The concepts like "Quality is life","quality is the benefit" has been deeply rooted in social activities,the high quality products can provide high quality experience for our life.The high quality work can supply continuous power for the operation of the enterprise.So does the audit quality.It is not only the lifeline of enterprise internal audit,the eternal goal of enterprise internal audit work,but also the foundation of survival and development that the enterprise based on.The audit quality is related to the authority of the internal audit,the quality of internal audit throughout the entire process.The evaluation of the quality of internal audit in a company has became the focus of enterprise managers,especially in the enterprises where the majority owned by the state-owned capital,an effective internal audit quality control system Can prevent and defuse financial risks while effectively guaranteeing the value of state-owned assets.Therefore,only paying more attention to the quality of internal audit,strengthening the quality control of internal audit,can the chinese enterprises sucess in the increasingly complicated environment.However,currently chinese enterprise managers haven't understand sufficiently of the importance of internal audit,the standard of China's internal audit quality control still can't fully meet the needs of the development of the new situation,the researchers who study on quality control of internal audit is late and the research is not comprehensive.Therefore,studying and strengthening the internal audit quality control is of great significance to the development of internal audit quality control system in our country.This paper combines theoretical research and case analysis,starting from its relevant theory.This paper,which research on the KG gas company,firstly introducesthe internal audit work and its current control system,and then conducts a systematic analysis of internal audit quality control problems and reasons.considering the internal audit quality control experience of the Chinese Guangdong Nuclear Power Group Company.we put forward some suggestions to improve the internal audit quality control of the KG gas company,Internal audit work is not just a form but also should play a critical role in the development of the company.This article is separated into the following six parts.The first part is the introduction.The second part introduces the theory of internal audit quality and its importance.The internal audit quality control system is summarized from five aspects: the environment,the subject,the object,the method and the standard.The third part writes about the basic situation of KG gas company,and describes it from five angles as follows: responsibilities,the internal audit process,he staff capacity,the quality standard and the internal audit quality control points.The fourth part analyzes the problems and causes of the internal audit quality control of KG natural gas company.The main problem is incomplete internal audit quality control system,lacking of supervision mode and the slow development of information technology.The main reasons are staff behavior is not standard,the audit technology level is not scientific,the lack of effective internal and external evaluation.The fifth part introduces the Guangdong Nuclear Power Group Company internal audit from three aspects:the control of Guangdong Nuclear Power Group Company internal audit control system,internal audit evaluation mode and internal audit informatization level.The last part analyzes the measures to improve internal audit quality of KG gas company,including perfecting internal audit quality control system,establishing internal audit quality supervision system,improving the level of KG gas company's internal audit information system.