浅谈企业内部审计质量控制

On Controlling the Quality of Internal Audit of Enterprises

内部审计质量是企业内部审计的生命 ,其优劣直接影响审计形象、审计权威和审计监督职能的发挥 ,因此 ,企业内部审计质量控制有着非常重要的现实意义。企业内部审计质量控制的内容主要包括审计环境控制、审计人员素质控制、审计方法控制、审计过程控制、审计制度控制五个方面。应高度重视审计制度的控制 ,通过实行项目主审负责制 ,健全风险分析、质量检查、过错追查制度等项措施 ,加强内审质量控制 ,提高审计水平。

The quality of internal audit is the life of internal audit of enterprises. It directly influences the image and the authority and the supervision function of the enterprises. Thus, it is of great significance for controlling the quality of internal audit within the enterprises. The contents and measures for emphasizing the quality control of internal audit should include audit environment control, quality control and the control of audit methods, process and as well as audit systems, especially emphasizing the control of the audit system.Systems should be established for principal audit, for risk analysis, quality inspection and error investigation for improving the level of audit.