2009Zhongnan Linye Keji Daxue xuebaoRequires access

A Research on Countermeasures for Improving Quality Management of the Internal Audit in the Enterprises

Jing Wen-ju

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Abstract

The internal audits in the enterprises guarantee the financial information quality,improve the governance of the enterprises,enhance the value of the enterprises,as is of great significance,but the quality of internal audit in the enterprises in China has many problems.To this end,we should deeply analyze the impact on the quality of internal audit-related factors and comprehensively strengthen the quality management of internal audit quality.From the following five aspects the quality management of the internal audit can be approved: correctly understanding the importance of internal audit,reasonably set the internal audit agencies,strengthening the management of internal audit staff,improving the process control in the internal audit,and promoting the innovation of internal audit.

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What this paper is about

The internal audits in the enterprises guarantee the financial information quality,improve the governance of the enterprises,enhance the value of the enterprises,as is of great significance,but the quality of internal audit in the enterprises in China has many problems.To this end,we should deeply analyze the impact on the quality of internal audit-related factors and comprehensively strengthen the quality management of internal audit quality.From the following five aspects the quality management of the internal audit can be approved: correctly understanding the importance of internal audit,reasonably set the internal audit agencies,strengthening the management of internal audit staff,improving the process control in the internal audit,and promoting the innovation of internal audit.

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Available abstract

The internal audits in the enterprises guarantee the financial information quality,improve the governance of the enterprises,enhance the value of the enterprises,as is of great significance,but the quality of internal audit in the enterprises in China has many problems.To this end,we should deeply analyze the impact on the quality of internal audit-related factors and comprehensively strengthen the quality management of internal audit quality.From the following five aspects the quality management of the internal audit can be approved: correctly understanding the importance of internal audit,reasonably set the internal audit agencies,strengthening the management of internal audit staff,improving the process control in the internal audit,and promoting the innovation of internal audit.

Key concepts: Internal audit, Business, Information technology audit, Quality audit, Control environment, Accounting, Audit, Audit plan

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