Exploration on the Path and Practice of Improving the Quality of Internal Audit in State-owned Enterprises

As an important part of the governance system of state-owned enterprises, internal audit is the key line of defense to prevent business risks, standardize the operation of power and ensure the preservation and appreciation of state-owned assets. At present, with the deepening of the three-year reform of state-owned enterprises and the continuous improvement of the state-owned assets supervision system, the problems faced by internal audit work are increasingly prominent. Starting from the core connotation of the internal audit quality of state-owned enterprises, this paper systematically analyzes the outstanding problems existing in the current quality control system, puts forward the quality improvement path from five dimensions: system construction, audit process optimization, digital technology empowerment, talent team construction and closed-loop management of results, and explores practical implementation strategies in combination with the audit practice scene of state-owned enterprises, providing theoretical and practical reference for state-owned enterprises to strengthen the internal audit supervision efficiency and improve corporate governance mechanism in the new era.