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On Improving the Internal Audit Quality of Small and Medium-sized Enterprises

Hongbo Wang

Abstract


With the progress of economic and social development, SMEs(Small and Medium-sized Enterprises) have
come into being. A large number of entrepreneurs have devoted themselves to future emerging markets. Finance, as a core function in the operation of each enterprise, not only provides decision-making information for enterprise managers, but also undertakes the major mission of mastering the rise and fall of enterprises. The financial system under the company's overall system and the audit activities that playing the role of supervision before, during, and after the financial activities are influencing factors of the internal audit quality of the enterprise. This article analyzes how to improve the internal audit quality of an enterprise from three aspects: whether the audit system is well-constructed, the independence requirements of the internal audit system, and the audit assessment control.

Keywords


Internal Audit; Audit Policy; Audit System; Audit Efficiency

Full Text:

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References


[1] Zhang Z. Research on optimizing the internal control measures of accounting in scientific institutions. Western Finance and Accounting 2017; (5): 35-36.

[2] Rao S. On some issues that enterprises should solve to strengthen internal audit. Financial Management 2016; (4): 138- 139.




DOI: http://dx.doi.org/10.18282/le.v9i4.952

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