浅议内部审计质量控制与管理

On the Quality Control and Management of Internal Audit

内部审计是我国审计系统的重要组成部分,内部审计质量控制与管理对提高内部审计质量,发挥内部审计职能具有重要意义。本文从审计资源计划管理、审计项目现场管理、审计方案的质量控制、审计过程的质量控制、审计报告的质量控制等角度出发,对内部审计过程中的关键环节的质量控制进行研究和分析,旨在加强实务中内部审计人员的质量控制意识,提高内部审计质量。

Internal audit is an important part of the audit system, it is significant to improve the quality of the internal audit and plays audit function through internal audit quality control and management. This article starts from the view of the audit resource planning management, audit projects site management, audit program quality control, audit process quality control, audit reports quality control, studys and analyzes the key links in quality control of internal audit, aims at strengthening the practice of internal audit staff awareness of quality control, improves the quality of internal audit.