Research On Internal Audit Quality Control Of State-owned Enterprises

The report of the Nineteenth Congress pointed out that the fundamental purpose of deepening the reform of state-owned enterprises is to strive to nurture world-class enterprises with global competitiveness.The first-rate state-owned enterprises inevitably need first-class company management and governance.Internal audit is the key to corporate governance,and it is urgent to improve quality.However,there are many influencing factors in the quality of internal audit,such as institutional settings,professional competence,independence,and audit methods.The quality of internal audit cannot meet the expectations of internal audit of various related parties.It has not fully played its important role in the management of state-owned enterprises.Therefore,this article will explore in detail the relevant content of the internal audit quality control of state-owned enterprises,and provide suggestions for the improvement of the internal audit quality of state-owned enterprises in China.This article first points out the definition of state-owned enterprises and clarifies the main body of article research.Then it discusses the basic theory of internal audit quality control,focusing on quality control theory and system theory as the theoretical basis for writing.The article describes the internal audit quality control system and analyzes the significance of the internal audit quality control of state-owned enterprises.The article will point out that in the process of internal quality control of state-owned enterprises,various entities and stages need to be involved.Then,through the study of the internal audit quality control of state-owned enterprises,the article will refer to the "Quality Framework for Auditing," which will decompose the internal audit quality objectives into five elements: inputs,processes,outputs,key interactions between the various links,and the environment.Based on the five elements in the framework,an internal audit quality control system that meets the actual needs of China's state-owned enterprises is constructed.Then,a case study will be conducted to find out where the internal audit work needed to be improved.Then,combining the internal audit quality control system for state-owned enterprises designed above,the company listed the deficiencies in the internal audit quality control activities and proposed improvement measures.The ultimate goal of this paper is to reflect the practicality of the state-owned enterprise internal audit quality control system constructed through the design system and its application.