关于提高企业内部审计质量的探析

On Improving the Quality of Enterprise's Internal Audit

企业内部审计的质量难以保证,是企业内部审计面临的一个问题。其主要原因是审计人员的素质不高、审计机构缺乏独立性,以及审计方法选择的影响,解决这些问题,需要改善内部审计工作的环境,改进内部审计工作方法,并且要规范内部审计工作程序,从而加强内部审计的质量控制,降低内部审计风险。

It is a problem, which enterprise＇s internal audit faces, that it is hard to guarantee the quality of the internal audit. The main reasons are that the auditors＇ quality is not high） the audit organizations are lack of independence; and different methods chosen affect the results and so on. In order to solve these problems, we should improve the environment of internal audit and the methods of the internal audit and make standard procedure for the work of the internal audit so that we can strengthen the quantity control of the internal audit and lower the risk of the internal audit.