Research On The Professional Competence Of Internal Auditors In State-owned Enterprises

In recent years,internal audit has shown a new development trend and the quality level of internal auditors needs to keep pace with these changes.The promulgation of decree no.11 of the National Audit Office also puts forward higher requirements for the professional competence of internal auditors.However,the level of professional competence of internal auditors of state-owned enterprises is uneven,which directly affects the efficiency and effect of internal audit of state-owned enterprises.The study on the professional competence of internal auditors of state-owned enterprises and the construction of the professional competence framework of internal auditors of state-owned enterprises are of practical significance to the improvement of the quality of internal audit work of state-owned enterprises.This paper adopts the research methods of literature research,comparative research,written interview and questionnaire survey.Based on the competency theory and the regulations of relevant domestic and foreign organizations on the professional competence of internal auditors,it is found that through the written interview with the internal auditors of state-owned enterprises that the internal auditors of state-owned enterprises have some major problems,such as insufficient awareness of audit communication,weak awareness of professional ethics,lack of innovation awareness and work enthusiasm.This paper expounds the necessity of constructing professional competence framework of internal auditors of state-owned enterprises from the aspects of the particularity of internal audit of state-owned enterprises,the new trend of internal audit development,as well as the update of audit techniques and methods.This paper collects and collates the regulations on professional competence of certified public accountants and internal auditors of relevant organizations at home and abroad and representative research results of relevant scholars on professional competence of internal auditors in China.Based on the construction method combining capability factor method and functional analysis method,at the same time,combined with state-owned enterprises internal auditors' written interview results,this paper constructs the professional competence framework of internal auditors in state-owned enterprises,which is composed of five elements: professional knowledge,professional skills,audit tools and techniques,professional ethics and political consciousness.And this paper expounds the logical relationship and the meaning of the key elements in the framework.The questionnaire designed in this paper further tests the rationality of the framework.At the end of the paper,according to the requirements of the framework,countermeasures and suggestions are put forward to strengthen the construction of professional competence of internal auditors in state-owned enterprises from the aspects of improving access system,updating professional knowledge,improving professional skills and strengthening the construction of political consciousness.The innovation of this paper lies in the systematic summary of relevant regulations of domestic and foreign organizations and the research results of scholars,which lays a good theoretical foundation for the construction of the framework.In order to increase the pertinence of the framework,this paper takes the written interview results of internal auditors of state-owned enterprises into consideration and incorporates political consciousness into the framework of professional competence of internal auditors of state-owned enterprises,and further verifies the rationality of the framework through questionnaire survey.