Quality control of auditing the meaning and methods

Abstract: The work of Internal Audit With the development and significance of its increasingly prominent role, which is the work of Internal Audit presented a high quality control requirements. Correctly Recognizing the significance of the internal audit quality control, exploration and analysis to solve Colleges and Universities audit quality problems of great significance to the university building.

Keywords: college internal audit, quality control, audit resources

With the deepening of China's educational reform and the constant expansion of universities, colleges and universities in the University Internal Audit management and prevention of financial risks in the increasingly important role of Internal Audit work also face more and newer challenges. Internal audit quality is the internal the lifeline of the audit, internal audit quality will affect the merits of the effectiveness of internal audit work, and then the whole internal control have an important impact, strengthening of auditing quality control, efforts to improve the quality of Internal Audit, is the current operational needs of auditing address the important issue
First, university quality control of the significance of the internal audit
Quality Control of Internal Audit is the internal audit department by the college and university internal auditors the internal audit quality based on standards, so that the university management and internal audit work of internal audit services provided by the intended target and the operation of the program in order to achieve the required quality level, to improve the level of internal audit and internal audit efficiency. Higher quality of internal audit plan, including the quality of Internal Audit, internal audit procedures of the quality of college, university internal audit approach is reasonable, the quality of Internal Audit reports and audit recommendations quality, and many other specific quality factors.

Quality of Internal Audit of the pros and cons to a large extent the effectiveness of internal audit to play a college degree, and thus must be the work of internal audit for quality control. Of auditing quality control for the prevention of financial risks and audit risks, internal management controls to ensure effectiveness of University to promote the internal audit staff to improve vocational college level, professional ability, give full play to the functions of Internal Audit has an important significance. First of all, quality control of auditing is to improve the quality of the premise of Internal Audit. improve the quality of auditing the management of university development of the internal demand, and constantly improve the quality of internal audit work in order to meet the university's internal audit internal control and management of university development needs. through the quality control of auditing can be found in the work of auditing vulnerabilities and weaknesses, strengthening of Internal Audit quality control, can reduce the impact to improve the quality of auditing the occurrence of adverse factors, or the formation of a number of existing factors in the quality of auditing, quality control through the work of Internal Audit can also be an early response, so as to improve of Internal Audit quality. Second, the quality control of auditing is to improve the effectiveness of Internal Audit needs. internal audit work and, like other economic work, we must pay attention to economic efficiency. of Internal Audit effectiveness is reflected in a smaller investment in internal audit to obtain the larger the internal audit results, in a relatively short period of time to achieve a satisfactory internal audit results. internal audit quality control is to continuously improve the effectiveness and efficiency of internal audit for the purpose, namely to improve efficiency and effectiveness of internal audit depends to do internal audit quality control. Finally, the University Internal Audit Internal Audit Quality control is the need for continuous development and improvement, the development of auditing and improvement of quality control in its ongoing Research and exploration of the premise to achieve.

Second, the quality control of auditing methods
(A quality control program of Internal Audit
Quality Control of Internal Audit program is the implementation of internal audit staff of University business processes and quality control, internal audit activities to promote the university can be reasonably efficient and can achieve the intended purpose of the audit, to achieve the necessary audit results. In the process control in the internal audit quality does not match the quality standard deviation should be recorded immediately, rapid feedback, hand analysis, and then deal with the problem of measures planned. the quality of auditing process control is mainly reflected in the control of the internal audit plan.

Of Internal Audit plan is the expected scope of auditing and audit the implementation of actions by way of planning, internal audit staff from colleges and universities accept the task of president to the audit commissioned by the internal audit reports issued by the basic work of the whole process of the contents of comprehensive plan.

Audit plan developed by the audit departments need to consider the basic situation, the audit objective, audit scope and audit strategies, important accounting issues and key audit areas, the progress of audit work and time, budget, audit team composition and division staff, the audit identified the importance of and risk assessment, the use of experts in specific issues such as work. This stage of the control point is the assessment of audit risk. audit risk, including the inherent risk, control risk and detection risk. Because of Internal Audit in which the increasingly complex environment, the task they face increasingly complex and difficult, and support of Internal Audit to be cost-effective, and thus the process of auditing the existence of audit risk. This requires the formulation of Internal Audit staff in the internal audit plan should be fully considered the possibility of risk exists and take corresponding measures to avoid or control risk audit of the audit risk level, to identify the implementation of Internal Audit plan is easy to encounter problems, and analyze the reasons for the University to develop high-quality internal audit program.

The quality of the audit plan developed after the need to pay attention to is how to ensure the implementation of the audit plan. To implement the audit plan requires a relatively perfect system, organization, and a higher quality of the internal audit staff, systems, institutions and personnel is the quality of Internal Audit control of the carrier, not a perfect system, sound institutions and high-quality personnel would be on the university to control the quality of internal audit. of Internal Audit program is strictly enforced quality control of auditing one of the key faces in the process the problem of discovery, information feedback and analysis, quality control system Improvement and many other issues. program implementation plans obstacles encountered in the implementation of the system, departments and personnel must be careful notes, and analysis of cause of the problem, according to actual improvement of auditing quality control methods. This phase shall be hand or the internal audit department of the University implementation of the plan for sampling, the audit scope, focus areas of the audit, audit schedule, the importance of standards and team grouping, group inspect the implementation tasks, to understand whether or not the implementation of good implementation of the plan, such as the existence of unscheduled audit, should indicate the reasons causing the problem in detail and input audit working papers. If the plan is in accordance with the scheduled audit activities, to check to the intended purpose of the audit, if not achieve the desired objectives should specify the reasons for improvement.

In the plan development and implementation problems should be timely and comprehensive treatment. Organize teams of university development and implementation of the internal audit plan have been found causing problems and analyze the reasons stated in the proposed response to problems, and to ensure measures implemented or enforced. the internal audit quality control throughout the implementation of the plan in accordance with the audit of the entire audit process, and therefore this is the quality control of auditing the main process. Links http://www.hi138.com Research Papers Download (b of Internal Audit key aspects of quality control
The key aspect of Internal Audit is the quality of internal audit work on the college have a significant impact of auditing activities. Of auditing quality control a key part of the internal audit plan is the key audit areas listed and links to take the necessary means and measures.

Quality control of key prerequisite is to identify the key audit activities. In college preparatory phase of the internal audit plan should identify the key points of the audit project, the audit focus areas and key parts of the process control. For example, in one audit activities , certain people and things may be the focus of the audit, the audit which may contain important information hidden great audit risk. in the activities of auditing the implementation phase, the contents of the key points can be determined by the audit. the internal audit report The key point is that the internal audit work papers and the full consolidation of audit evidence, analysis and synthesis. determine whether the key point of auditing standards is to see whether the university would be the quality of the internal audit activity have a greater impact.

In determining key internal audit after the university, according to the characteristics of the specific areas, in accordance with the internal audit plan and audit team division, designate a person to a key part of quality control. Quality control of auditing quality control for each key point should make clear the quality requirements , the relevant responsible person shall propose feasible control measures to ensure the quality of internal audit. on the key aspects of the internal audit should be carried out sampling, to determine whether the employees responsible for the implementation of the key aspects of the required quality control and to achieve the desired effect, each a university internal audit staff should be responsible for their control of the key aspects of quality control standards are strictly enforced.

(C Quality Control of Internal Audit resources
Colleges need quality control system of internal audit, internal audit institutions and personnel resources, the system is the body, body is used, who is the soul. Internal audit resources to carry out internal audit activities to be fundamental, university-led commission that conducted the internal audit activities drive. To improve the quality of university control of internal audit resources, we must start from the root. system is the body, there is no perfect system, there is no system to talk about, and then how that quality control of auditing are false, and thus to the collective wisdom To continuously improve the audit practice of auditing system. institutions is to improve the audit system needs to be corresponding to the implementing agencies, the system is built on the premise of institutions, institutions that implement the system of organization, the two complement each other, are indispensable. who is the soul, the internal audit staff as the executor of the audit system, the organization responsible for the audit and audit the actor, took the quality of auditing all the essence of people-oriented, use of high-quality auditors is the use of resources of Internal Audit center. have the appropriate systems to ensure the independence of Internal Audit staff, internal audit of university system, institutions and personnel, should establish a rational evaluation and incentive mechanism, for the audit of internal audit of University College Leaders outcome should be paid.

Overall, a reasonable allocation and use of Internal Audit of Internal Audit resources are key to the success of quality control.


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