基于电网企业内部环境与审计业务管控的内部审计质量管理

Internal Audit Quality Management Based on Grid Enterprise Internal Environment and Audit Business Control

近年来,电网企业内部管理不断加强,内部审计工作在企业扮演的角色越发重要。加强内部审计质量管理,保证审计质量,是审计工作的重中之重。本文对照中国内部审计协会2012年发布的《中国内部审计质量评估手册》,从电网企业内部审计所处的"环境"与实施审计"业务"的质量管控两个角度,分析电网企业内部审计质量管理存在的问题及解决对策,以期达到促进内部审计质量管理进一步提升的作用。

In recent years,internal management in grid enterprise is strengthened,internal audit is playing more important role in company.Strengthening internal audit quality management and ensuring audit quality are the most important work.The article compares Internal Audit Quality Assessment Manual released by China Internal Audit Association in 2012,analyzes the problems and the solutions of internal audit management in grid enterprise in order to promote its improvement,from the ″environment″ of grid enterprise internal audit and audit ″business″ quality control.