强化企业内部审计质量控制的思考

A thought over strengthening audit quality control of enterprise interior

分析了目前我国企业内部审计质量控制的现状,主要表现为内审机构建制不适应质量控制要求;内审人员素质不适应需要;没有建立起完善的内部审计质量控制体系。其次,从保证内部审计的独立性、健全内部审计工作机构、完善内部审计运行机制等方面,探讨了加强内部审计质量控制的措施。

The current situation of the audit quality control of the enterprise interior of our country at present has been analysed. It is mainly shown that the inside organizational system of audit agency does not meet the needs of quality control; the personnel＇s quality of the internal audit does not meet the need toe, the quality control system of the perfect internal audit has not been set up. Secondly, from such respects as guaranteeing the independence of the internal audit, perfect the work organization of the internal audit and complete the operating mechanism of it, the measures of strengthening the auditfing quality control of the internal audit.