摘要
内部审计职业发展的内在需求以及社会对内部审计的高要求迫切需要内部审计整体质量的提高,而目前内部审计质量还远未达到要求,一定程度上影响了内部审计职业的发展速度。文章从审计环境和审计组织的独立性、内部审计人力资源管理、内部审计的项目管理、内部审计的质量监管机制等方面,探索了内部审计质量控制体系的构建。
For the time being,the quality of internal auditing is far inferiorto the standards,although both the vocational development and society urgently demand an integrative quality enhancement,and to some extent,it has slowed down the speed of internal auditing development.This paper explores to find the answer on how to build a quality control system for internal auditing from the perspectives such as auditing environment,independence,HR management,project management and mechanism of quality surveillance,etc.
关键词
内部审计
质量控制
体系
构建
Internal auditing
Quality control
System
