内部审计特征与内部控制质量研究

Study on the Characteristics of Internal Audit and the Quality of Internal Control

社会经济的发展,促使国内市场竞争尤为激烈。在此背景下,各企业若要实现长远、稳定发展目标,则应加大自身关于财务工作重视力度,并通过专业人员的引进,避免财务人员"徇私舞弊"现象的出现。而为防止财务人员各类违法行为的出现,则需加强内部审计、内部控制工作的重要性。本文首先对内部审计、内部控制二者概念和关联予以分析,其次对内部审计特征与内部控制质量实施深层次剖析。

The development of social economy has promoted the domestic market with particularly fierce competition. In this context, if the enterprises want to achieve long-term and stable development goals, they should increase their own efforts on the financial work, and through the introduction of professionals, avoid the phenomenon of financial irregularities. In order to prevent the emergence of all kinds of illegal behavior, it need to strengthen the importance of internal audit and internal control. In this paper, firstly it analyzes the two concepts and relationship of the internal audit and internal, and then carries out a deep analysis of the internal audit characteristics and the quality of internal control.