Constrution of internal audit quality control sys.docVIP

Construction of internal audit quality control system of countermeasures [Abstract] audit of the audit quality is the core of the work, and comprehensively improve audit quality, both beneficial norms, and constantly improve their quality of financial information, but also better able to play the audit oversight role in promoting the cause of constant audit. Article of the internal audit quality control of existing and proposed to improve internal audit quality control measures, that is, from the control organization, controllers, control means and control process in four areas such as building security system. ???? [Keywords:] internal audit; audit quality; control system ???? Chinas auditing and supervisory system is accompanied by reform and opening up and development needs arise, and in building a market economy in the process of Marxism growing. Audit quality is the lifeline of audit work related to the maintenance of the socialist market economic order and the cause of the rise and fall of the audit, therefore, improving audit quality control of audit work to improve the level of priority. Internal Audit (hereinafter referred to as internal audit) is the enterprise of self-monitoring, self-restraint mechanism, an important component is to establish and improve their corporate governance structure of the internal needs. ???? The key internal audit work is quality control, the control system refers to the internal audit agencies to achieve the audit objective, standardized audit reports, clear the audit responsibility to ensure that audit quality in line with regulatory requirements and the establishment of internal audit and control policies and procedures implemented by the general term. This is a dynamic, continuous process, including prior surveys, plans, things in the implementation of subsequent reports, inspection, etc. links. ???? 1, Internal Audit Quality Control Problems ???? Internal Audit through quality supervision and inspection of en