内部审计质量控制要素实证研究

The Real Diagnosis Studies? on Internal Audit Quality Control Essential Factor

目前低下的内部审计质量严重限制了内部审计作用的发挥,探寻能够有效提高内部审计质量的控制要素成为重要的研究课题。从实证分析的角度,探究"内部审计质量控制八要素"与内部审计质量的相关性。研究发现:职业品德要素、专业胜任能力要素与内部审计质量具有强的正相关性;咨询要素、工作分配要素、督导要素及监控要素与内部审计质量间接正相关;考核与评价要素、评估要素可能与内部审计质量正相关;另外还可能有影响内部审计质量的独立控制要素存在。

Finding essential factors of improving internal audit quality becomes important research topic because of the low internal audit quality seriously limiting the internal audit function.Using demonstration analysis this article inquired into the relevance between ＂the eight essential factors＂ and the internal audit quality： it has the strongly positive correlation with the professional moral character,specialized competence;the indirectly positive correlation with the consultation,the work allocation,the supervision,the monitoring;the indefinitely positive correlation with the inspection and appraisal,the appraisal.And I keep an open mind about the possible existence of independent control essential factors affecting internal audit quality.