内部审计人力要素动因对审计质量的影响

The Impact of Incentive of Internal Audit Labor Factor on Audit Quality

任何管理的实质均是对人的管理。在内部审计领域,内审人员与内审质量存在的关系及内审人力要素动因的"黑匣子"及其之于内审质量的秘密等问题都需进一步理清。应通过优化内部审计人力要素以促进审计质量的进一步提升。

Management of any kind can be essentially reduced to management of human beings. When it comes to internal audit, some issues should be clarified, for instance, the relationship between internal audit staff and audit quality, the 'black box' of the incentive of internal audit labor factor, and its secret to internal audit quality. Audit quality can be improved by optimizing internal audit labor.