企业集团内部审计产品和行为质量体系探析——基于中国石化审计工作转型升级的研究

Probing into Enterprise Group Internal Product and Conduct Auditing Quality Systems——Research Based on Transformation and Upgrading of Sinopec Auditing Work

审计质量是内部审计工作的生命线。文章从研究质量的本质入手,结合中国石化实务例证,从健全保障产品质量的审计管理架构体系和保障行为质量的审计过程质量体系两大方面进行探索,提出了促进企业集团内部审计工作提质增效转型升级的管理途径。

Auditing quality is the lifeline of internal auditing work, Starting with researchilag the essence of quality, combining with actual example of Sinopec auditing practices, the article probes into auditing quality from two aspects of the auditing management framework system to perfect and ensure product quality and the auditing process quality system to ensure conduct quality, and puts forward the management approach to promote enterprise group internal auditing work to enhance quality and efficiency as well as realize transformation and upgrading.