A Study On the Quality of Internal Audit

It is the behavior and quality of the internal audit that directly impact on the quality and result of the audit.Nowadays,the reasons that influence the internal audit quality of the enterprises are as follows: the incomplete model of internal audit organization;being restricted of the independence of the internal audit;the incomplete auditing system;the lower quality of internal auditors;the backward of the internal auditing technology;the lower practice capabilities etc.Hereafter our country should strengthen the relevant law and regualation to internal audit and reasonably arrange the branch of internal audit so as to fully exert its fuction.Meanwhile the government should also build a group of internal auditors with high quality and further improve the auditing method and make a system to evaluate the internal audit result so as to improve the aduditng quality.