构建企业内部审计质量控制体系的对策研究

Countermeasure Study on Constructing Company Internal Auditing Quality Control System

审计质量是审计工作的核心内容,全面提高审计质量,既有利于规范企业的会计行为,不断提高其财务信息质量,同时也能更好的发挥审计的监督作用,推动审计事业不断向前发展。文章分析了企业内部审计质量控制存在的问题,并提出了提高企业内部审计质量控制的对策,即从控制组织、控制人员、控制手段及控制过程等四个方面构建保障机制。

Auditing quality is the core content of audit. Improving the auditing quality totally not only can format the company accounting behavior, but also improve its financial information quality, what＇s more, it can exert the supervisory funcition of auditing and promote the business of auditing as well. This article analyses the current problem of company internal auditing quality control, and proposes some countermeasures, that is to construct the guarantee mechanism from four aspects including control organization, control staff, control methods and control process.