谈事业单位内部审计质量控制

On Quality Control of Internal Audit in Public Institutions

从技术控制和机制控制两个方面探讨事业单位内部审计的质量控制,提出影响内部审计有效履行监督与服务职能,并制约自身发展的"瓶颈"正是内部审计质量问题,将事业单位内部审计的全面质量控制提高到内部审计质量治理的目标位置。

By discussing the quality control of internal audit in public institutions from two aspects,i.e.technical control and mechanism control,this article argues that it is the quality problem of internal audit that becomes the bottleneck for its development as well as the effective implementation of its functions as supervision and service,therefore the overall quality control of internal audit in public institutions should be an objective of quality improvement on internal audit.