To enhance competitiveness and realize the increment of value, enterprises should not only improve product and service quality, but also strengthen management. Enterprise internal audit is a link of ensuring the value added of enterprise. In order to improve the quality of internal audit, it is necessary to evaluate the quality of internal audit. This paper discusses the background of enterprise internal audit quality assessment and its status quo, existing problems and solutions in China, hoping to play a certain role for reference for the improvement of internal audit quality of enterprises in China.
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