关于内部审计质量控制的思考

Thought about the Quality Control of Internal Audit

内部审计质量是内部审计工作水平的综合反映和集中体现,加强内部审计质量控制是完善社会主义市场经济的需要。而目前我国在内部审计质量控制方面尚存在着许多的问题,有待我们进一步改善。笔者从影响内部审计质量的各项因素入手,提出几点有利于加强内部审计质量控制的措施。

The quality control of internal audit is compositive and centralized reflects. Strengthening the quality control of internal audit is for the need of perfecting socialism market economy. But now there are a lot of problems in the quality control of internal audit. According to the analysis of the quality elements, this paper puts forward some measures to strengthen the quality control of internal audit.