摘要
自然资源资产离任审计质量控制的首要关键是评价和提升审计项目组的胜任情况。结合素质测评理论中的胜任特征模型知识,构建自然资源资产离任审计项目组层次的胜任特征模型,独立性、专业性和凝聚力是审计项目组的核心能力要求。在此基础上,建立了包含独立性、专业性和凝聚力等3项子指数的胜任力指数的评价体系,以及基于云理论的评价方法。
Evaluation and improvement of the audit project team＇s competency was the primary key to quality control of accountability audit of natural resources. The competency model knowledge of quality assessment theory is applied to set up competency model of accountability audit of natural resources at group level. Independence,professionalism and cohesion are the core competencies of the audit project team. Based on the competency model constructed,the appraising system of competency index composed by three subindices which are independence index,professional index and cohesion index have been established,and an evaluating method based on cloud theory has been proposed.
出处
《福建农林大学学报（哲学社会科学版）》
2016年第5期88-94,共7页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
基金
福建省中青年教师教育科研项目(JAS150645)
福建省社会科学规划项目(2014C039)
福建省审计厅科研招标资助课题(MSK1503)
关键词
自然资源资产离任审计
胜任特征模型
胜任力指数
云理论
accountability audit of natural resources
competency model
competency index
cloud theory
