关于内部审计质量控制的思考

Reflection on controlling internal audit quality

内部审计质量是内部审计工作的核心问题。影响内部审计质量的主要因素是:内部审计质量管理制度不够健全,内部审计环境的制约,内部审计人员的综合素质有待提高,以及审计程序、手段、方法不够完善等。可从建立目标责任、抓好双向承诺,明确质量责任、建立追究制度,严格复核程序、把握关键环节,加强后续教育、提高综合素质,推广日记制度、实施质量控制,创新工作思路、改进审计方法等六个方面进行审计质量控制。

Internal audit quality is the key factor of internal audit work. The main factors which affect the internal audit quality are: the management system of internal audit quality is not perfect,the restriction of the environment of internal audit,the comprehensive quality of internal audit staff need to be improved,as well as audit program,means and method are not perfect,etc. The audit quality can be controlled in these six aspects,which are:to establish the obligation for the aim and supervise both sides~,promises,to make clear the duty for quality and set up the investigation system,to check the process strictly and grasping the crucial link,to strengthen subsequence education and improve the comprehensive quality,to popularize the diary system and actually control quality,and to innovate the working train of thought and improve audit method.