Research On The Internal Audit Quality Control In A Company

In recent years,many state-owned executives in China have been involved in investigations because of corruption,For example,the chairman of FAW Group and the general manager of CNPC.These cases show that China's internal auditing system still needs to be improved.Since 1983,China's first internal audit system has been established,internal auditing has been in China for 35 years,and it already has a certain theoretical basis.With the development of economic and business management theories,the importance of internal audit has also been widely recognized.In the modern enterprise system,internal audit plays an important role in providing information.However,if it cannot guarantee the quality of internal audit,then the role of internal auditing cannot be played which will improve the level of corporate governance and avoid risks.The quality control of internal audit is affected by many factors,such as the professional level of internal auditors,the independence of internal auditing departments,etc.Different factors have different effects on the internal audit quality in specific companies.In order to guarantee the quality of internal audit,enterprises need to determine the appropriate internal auditing system and internal auditing organizational structure and improve the internal auditing process.A company is a comprehensive international energy company,and its energy industry is very important in many fields such as politics,economy,and military,and also a key supporting industry for national economic development and production and construction.A company is the leading enterprise in China's energy industry,its healthy development relates to the strategic deployment of China's energy industry development.At the same time,A company also played an irreplaceable role in China's "Belt and Road" strategy.For more than two decades,A companies have actively promoted cooperation with other countries and accelerated the construction of supporting infrastructure,which has become a window for China to carry out energy international cooperation with the outside world.Under the current international situation,A companies must face fierce competition from other countries,and there are many international partners.Challenges and opportunities coexist.In the past few years,the profitability of A companies has maintained a relatively high growth rate.While the external environment is constantly changing,A company is also insisting on deepening the drive of reform and innovation,making use of its own industrial chain advantages,rationally allocating resources,and promoting stable growth in operating performance.In order to ensure the realization of its corporate goals,internal auditing is necessary.How to control the quality of internal auditing is an issue that A companies must face.On the one hand,the capital advantages,human resources advantages,and corporate culture advantages possessed by A companies have enabled the smooth development of their internal audit work.On the other hand,A companies have large scale,complex business,and high degree of specialization.As the lack of local companies to learn,the quality control of its internal audit is in a state of exploration.This article takes A company as an example,summarizes the results of previous studies,and analyzes the causes of these internal problems according to the industry in which company A is located and its own operating conditions,analyzes the causes of these problems,and makes reasonable suggestions for A company.This article is divided into six parts: The first part is the introduction which introduces the research background and significance of the paper,and domestic and foreign related literature on internal audit and internal audit quality control,and put forward research ideas and methods.The second part discusses the concept,connotation and its components of the quality control of internal audit and internal audit,and lists the theoretical basis used in the following discussion.The third part is the analysis of the general situation of A company,the situation of the industry in which it is located,and the current status of internal audit of A company.The fourth part analyzes the problems and causes of the internal audit quality control of A company.In the fifth part,according to its existing problems,it proposes effective suggestions for A company to improve its internal audit quality control.The sixth part is conclusion.