Researches on the Construction of Quality Control System of the Internal Auditing

The core of auditing is its quality .The overall promotion of auditing quality will not only be helpful to the standardization of enterprises'accounting behavior, but be helpful to the improvement of the financial information. At the same time, it can make the function of supervising more valid, and impel the development of auditing. In order to enhance the quality of internal auditing, the structure of internal auditing organization, the control system of the process of auditing and the appraisement system of achievement will be researched in this article.