浅谈加强内审人员职业道德规范对提高内审质量的必要性

Necessity of strengthening professional ethics of inner auditors to enhancing quality of inner audit

论述了加强内审人员职业道德规范对提高内审工作质量的必要性,从三个方面阐述了内审人员的职业道德水准与专业胜任能力及内审工作质量之间相互制约、相辅相承的辩证关系,以审计实例证明了高尚的职业道德情操是激励审计人员勤奋进取,积极工作的精神动力,是提高内审质量的可靠保证。

Necessity of strengthening professional ethics of inner auditors to enhancing quality of inner audit is discussed.From three aspects,the dialectical relationship between the inner auditors standard of professional ethics,the capability of being competent at major and the quality of audit job is stated,which interacts and complements each other.It proves by the real examples of audit job that the high sentiment of professional ethics is the spiritual power that encourages the auditors to work hard and reach actively and also is the reliable assurance of improving the quality of inner audit job.