关于阜新蒙药有限责任公司内部审计质量控制的探讨.docxVIP

摘 要 目前，我国企业经过了数次的改革与创新，不断向前发展。在这样的大背景下，公司的内部审计被赋予了十分重要的角色。对于一个企业的发展来说，内部审计是必不可少的工作，是企业正常运转的重要保障手段，有效的内部审计能够提高企业发展的资源利用效率。内部审计的质量是指审计工作的效果优劣程度，包括工作质量、人员素质以及审计报告的准确性等。审计质量贯穿于整个审计过程中，在内部审计监督中发挥着决定性的作用。对于一个企业来说，内部审计就是一种独立的监督评价活动，是企业强化管理，规范行为以及自我约束和激励的重要方式。本文主要以阜新蒙药有限责任公司为研究对象，深入了解阜新蒙药公司的内部审计机构情况，对审计部门质量控制的现状进行分析，找出阜新蒙药内部审计质量控制的不足之处，结合内部审计质量相关理论，提出解决对策和方案，以提高阜新蒙药有限责任公司的内部审计质量。 关键词：内部审计 内部审计质量 阜新蒙药有限责任公司 Abstract At present, Chinese enterprises have undergone several reforms and innovations, and continue to move forward. In this context, the internal audit of the company has been given a very important role. For the development of an enterprise, internal audit is an indispensable work and an important means to ensure the normal operation of the enterprise. Effective internal audit can improve the resource utilization efficiency of enterprise development. The quality of internal audit refers to the effect of audit work, including the quality of work, the quality of personnel and the accuracy of audit reports. Audit quality runs through the whole audit process and plays a decisive role in internal audit supervision. For an enterprise, internal audit is an independent supervision and evaluation activity. It is an important way to strengthen management, standardize behavior and self-restraint and incentive. In this paper, Fuxin Mongolian Medicine Co., Ltd. is taken as the research object, the current situation of internal audit quality control is analyzed, the problems of internal audit quality control in Fuxin Mongolian Medicine Co., Ltd. are put forward, and the countermeasures and schemes are put forward to improve the internal audit quality of Fuxin Mongolian Medicine Co., Ltd. based on the theory of internal audit quality. Keywords: Internal audit Internal audit quality fuxin.medicine.Co. Ltd 目 录 TOC \o 1-3 \f \h \z 一、内部审计质量概述 1 （一）内部审计质量概念界定 1 （二）传统内部审计和现代内部审计的区别 1 二、加强阜新蒙药有限责任公司内部审计质量控制的重要性 2 （一）可以使审计功能得到充分发挥、保证企业利益 2 （二）能够满足管理需求、树立审计机构的权威性 3