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The Study of the Factors Impacting on the Quality of Internal Audit

Author: SunQing
Tutor: YangJunFeng
School: Hebei University of Economics
Course: Accounting
Keywords: The quality of internal audit Influencing factors Questionnaire
CLC: F239.45
Type: Master's thesis
Year: 2014
Downloads: 14
Quote: 0
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Abstract


In recent years, the internal management in the enterprise and the external public in thesociety pay more and more attention to the role of the internal audit department. Internal auditis the powerful tools for the board of directors and senior management to implement control,it can strengthen the internal control of the enterprise, discover and prevent the occurrence offraud, optimise the organization structure, help enterprise to add value. The effective role ofthe internal audit is related to the success and failure of the enterprise, it can improve thecomprehensive competitiveness of the enterprise, promote the long-term stable developmentof the enterprise. How the internal audit play the role depends on the quality of internal auditin a large extent. At the same time, the quality of the internal audit is related to the survivaland development of the enterprise, so it is necessary to study the quality of the internal audit.In the study of reviewing and evaluating the results of domestic and foreign, the paperdiscusses how to measure the quality of the internal audit and the factors influencing thequality of internal audit on the basis of bounded rationality theory, the audit environmenttheory, stakeholder theory, this paper designs 《The questionnaire of the enterprise internalaudit quality》 and issues them in the internal audit training classes, uses219validquestionnaires to verify whether these factors actually affect the quality of enterprise’sinternal audit and measure the incidence by regression analysis, puts forward effective waysto improve the enterprise internal audit quality according to the results of theoretical analysisand empirical validation. The study finds: The enterprise internal audit quality doesn’t meetstakeholder’s requirements, the internal audit’s quality is related with independence,personnel quality, internal rules and regulations, the supervision of internal audit association,the internal audit directors’ supervision and other related factors, the auditor’s qualityinfluences the internal audit quality greatest, the influence of the independence ranks onlysecond to auditor’s quality, then the rules and regulations of internal audit department, thesupervision of the internal audit association, but the internal audit directors’ performanceevaluation, emphasizes the enterprise as a subsystem to be combined with other systemsincluding environmental system is reasonable in the society, and based on the theoreticalanalysis, actively expand the idea to build the environmental performance evaluation system supervision influences the quality least in the progress. According to the result of the analysis,this paper puts forward that the enterprise should establish a team with high quality internalauditors, set up internal institution reasonably, complete the regulation of internal auditdepartment, give full play to the industry regulation and supervision by the department, etc.The paper is focusing on the internal audit quality from the perspective of stakeholders, usingbounded rational theory, inside and outside factors theory, audit environment theory toanalyze the factors that influencing the quality of he internal audit, this is the innovation ofthe article.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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