内部审计质量自我评估问题研究.docVIP

内部审计机构审计质量自我评估问题研究 河北经贸大学经济管理学院毕业论文 PAGE 2 PAGE 10 摘要 内部审计质量自我评估的顺利开展可以促进内部审计的可持续发展。大多数人感觉内部审计就是去检查别人的工作成果，地位是非常的高。可是内部审计工作也是需要接受第三方评审检查的，由于内部审计质量和实现审计目标、提升审计价值有着密不可分的关联，为了更深入地研究内部审计和规范评估人员的工作行为，促进内部审计的高水平、有效性、规范化与制度化实质性的提升，所以在2012年4月，国际内部审计师协会（IIA）和中国内部审计协会（CIIA）发布了《内部审计质量评估办法（试行）》和《中国内部审计质量评估手册（试行）》，以下文章则简称为《评估办法》和《评估手册》[1]。 本文首先从内部审计质量的涵义入手，逐层深入的引入内部审计质量评估的涵义，介绍了其原则和对应的内容，对公司内审质量评估现存的几项问题进行了详细的剖析，找出了这些问题还未得到解决的关键原因，然后对企业内部机构内部审计质量自我评估进行了总结，并对此提出了相应的对策，最后形成了结论并提出了对未来深入研究的展望。 关键字：内部审计质量；自我评估；质量控制；员工管理 Abstract The smooth development of internal audit quality self-evaluation can promote the sustainable development of internal audit. Most people feel that internal audit is to check the work of others, and its status is very high. However, the internal audit work also needs to accept the third-party review and inspection. Because the quality of internal audit is closely related to the realization of audit objectives and the improvement of audit value, in order to further study the internal audit and standardize the work behavior of appraisers, and promote the high level, effectiveness, standardization and institutionalization of internal audit, it will be in April 2012. The International Association of Internal Auditors (IIA) and the Chinese Internal Audit Association (CIIA) have issued the Internal Audit Quality Assessment Measures (Trial Implementation) and the Chinese Internal Audit Quality Assessment Manual (Trial Implementation). The following articles are referred to as the Assessment Measures and the Assessment Manual for short. This paper begins with the meaning of internal audit quality, introduces the meaning of internal audit quality evaluation layer by layer, introduces its principles and corresponding contents, makes a detailed analysis of several existing problems of internal audit quality evaluation in the company, finds out the key reasons why these problems have not yet been solved, and then makes a summary of internal audit quality self-evaluatio