浅谈内部审计项目的质量控制

Quality Control of Internal Audit Item

内部审计是企业管理中的一个重要的组成部分,它通过对企业内部经济活动的监督与评价,帮助企业堵塞漏洞,增收节支,加强管理,提高经济效益,而审计目标能否实现,将取决于审计质量的高低。而审计质量是审计工作的生命线,是有效完成审计任务、降低审计风险、提高审计效益的保证。本文从审计工作各环节进行全方位、全过程的质量管理和控制方面,分析了如何进行有效的审计质量控制,达到服务于企业管理,最大限度地发挥内部审计的作用。

Internal audit is an important constitute of enterprise management, it helps enterprise to plug up leakage holes, increase income and decrease expenditure, strengthen management, improve economic efficiency by the methods of monitoring and evaluating internal economic activities of enterprise, whether the audit target is realized or not, it depends on quality of andit. Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk. increasing audit efficiency. From the aspect of quality management and control of all direction and process of audit works, this paper analyzed how to put the audit work under the effective quality control, thus serve the enterprise management and play the role of internal audit to the maximum degree.