提高内部审核有效性的方法与途径

The Method and Ways to Improve the Effect of Internal Audit

内部审核对管理体系运作起到十分重要的作用,除了最高管理层应给予充分重视外,内部审核的组织和参与者应当注重对审核目的及审核技术的把握,采用适当的审核方案,从而确保并提高内部审核的效能,达到管理体系有效运作和持续改进的目的。

Internal audit,which the top management should put more importance to,has the vital effect on the running of management system,the organizers and the participants should comprehend well the purpose and know well the methods of internal audit,and make an appropriate audit program,to insure that the effect of the internal audit is achieved and promoted,in order to fulfill the requirements of management system and obtain the effect of continual improvement.