本科毕业论文-内部审计质量控制与考核文档.docVIP

内部审计工作质量的控制与考核 摘要 强化内部审计质量控制是我国内部审计日益发展的需要,是内部审计工作水平的综合反映和集中体现,是完善社会主义市场经济的需要。而目前我国在内部审计质量控制方面尚存在着许多的问题,有待我们进一步改善。从影响内部审计质量的各项因素入手, 提出几点有利于加强内部审计质量控制的措施。The quality control of internal audit is integrated and centralized reflects. Strengthening the quality control of internal audit is also for the need of perfecting socialism market economy. But now there are a lot of problems in the quality control of internal audit. The IAD is a critical part of corporate governance. First, an effective IAD can help a company reach its goals by helping management improve controls, business processes, and business risk management. Second, internal auditors serve a critical role as part of the corporate governance structure by ensuring that the company achieves its objectives in an ethical, legal, and well-governed manner. Given its importance, company should establish an effective internal audit quality control. According to the analysis of the quality elements, this paper puts forward some measures to strengthen the quality control of internal audit. The current situation of the audit quality control of the enterprise interior of our country at present has been analyzed. It is mainly shown that the inside organizational system of audit agency does not meet the needs of quality control; the personnels quality of the internal audit does not meet the need too. The quality control system of the perfect internal audit has not been set up. Secondly，from such respects as guaranteeing the independence of the internal audit，perfect the work organization of the internal audit and complete the operating mechanisms of it，the measures of strengthening the auditing quality control of the internal audit． 【Keywords】 Internal audit; Audit quality; Quality control 目 录 一、 绪论 1 二、 内部审计质量控制概述 2 （一） 内部审计质量控制的含义 2 1、内部审计的含义 2 2、 内部审计质量的含义 3 3、 内部审计质量控制 3 （二）内部审计质量控制的必要性 3 1、 理论上的必要性 3 2、现实必要性 4 三、 当前企业内部审计质量控制存在的问题 6 （一） 内部审计机构设置不规范而且制度不健全 6 1、 内部审计机构设置不规范 6 2、 内部审计质量控制制度不健全 6 （二） 内部审计队伍素质有待提高 7