论电网企业内部审计质量控制体系的构建（Construction of internal audit quality control system for power grid enterprises）.docVIP

论电网企业内部审计质量控制体系的构建（Construction of internal audit quality control system for power grid enterprises） Construction of internal audit quality control system for power grid enterprises [Abstract] the construction of a scientific and perfect internal audit quality control system can enable the internal audit to provide value-added services for enterprises, and make the audit continuously advance on the road of their own scientific development. [Key words] internal audit; quality; control; system; I. Introduction The quality control of internal audit refers to the audit institutions in order to realize the audit goal, audit standards, audit clear responsibility, ensure the general audit quality control policies and procedures in accordance with the audit requirements of the establishment and implementation of the. Internal audit is generated by the needs of economic development, so it must adapt to and meet the new requirements of economic development. Therefore, the quality of internal audit is particularly important. In 2011, the Ministry of construction of Datong power supply company internal audit quality control system, so that the quality of the companys internal audit to obtain the optimal security. Through the exposition of this article, we hope to provide some reference and reference for domestic enterprises to carry out such research. Two, the construction of internal audit quality control system of Datong power supply company (1) audit quality control system construction objective; The quality of internal audit, including the overall quality of internal audit work. The objective of building internal audit quality control system is to improve the quality of internal audit, to provide internal audit services for enterprises, and to promote the internal audit of its own scientific development. (two) the content of audit quality control system; 1. preparation mechanism of audit plan The mechanism includes the selection of the internal audit project, the arrangemen