On the Internal Audit Quality Control in the Perspective of Executive Ability

Major financial cases manifest the importance of internal audit. In the perspective of executive ability, the present thesis analyzes the connotation of internal audit executive ability. With the method of balanced scorecard, it establishes the performance evaluation mechanism of internal audit sector. And the paper advances the suggestion that it should establish the internal auditor credit mechanism and the responsibility investigation system for internal auditors and persons in charge of a unit. These measures aim at improving internal audit quality.