农村合作金融机构内部审计质量控制策略探讨及实践——以广西农村信用社为例

Research on Strategies and Practice about Internal Audit Quality Control of Rural Cooperative Financial Institutions

内部审计质量控制是保障农村合作金融机构业务稳健发展的需要,是内部审计工作水平的反映和体现。本文分析了目前我国农村合作金融机构内部审计质量控制面临的不利因素,就加强农村合作金融机构内部审计质量控制的策略进行了探讨,并以广西农合机构内部审计工作实践为例,介绍了其开展内审质量控制的做法和成效。

The internal audit quality control ensures the business of rural cooperative financial institutions to de velop steadily,and it is a reflection of the level of internal audit work.This paper analyzes the adverse factors in the in ternal audit quality control of the rural cooperative financial institutions,and also discusses how to strengthen the inter nal audit quality control.In this article,we take the internal audit practice of Guangxi rural cooperative financial insti tutions as examples,and show the ways and achievements in their internal audit quality control.