融创公司内部审计质量控制研究.doc

摘 要 在我国市场经济蓬勃发展的背景下，企业间的竞争日趋白日化，这在很大程度上推动了企业内部的改革向纵深推进。为了提高企业的管理效率，国内公司开始将目光投入到内部审计。经过大量的实践验证，在企业内部管理中得出了这一结论，即高质量的内部审计有助于企业管理效能的全线提升。为了提高内部审计质量，在审计技术改进的背景下，内部审计的质量控制逐渐被企业提上议程，人们对内部审计的质量控制提出了更高的要求。完善的内部审计机构及健全的内部审计质量控制机制是提升内部审计质量的重要保证，是客观、公正进行公司业绩评价的重要基础，是为企业价值增值提供的决策支撑。然而，在现有国情和竞争环境下，国内企业的内部审计还不够完备，内部审计质量远远达不到审计目标的要求。本文以融创公司为例，分析其内部审计质量控制现状及存在的主要问题，从实际出发，对融创公司提高内部审计工作质量提出对策建议，旨在为其他同行提供借鉴。 关键词：内部审计 质量控制 研究 Under the background of the vigorous development of Chinas market economy, the competition among enterprises is becoming more and more daytime, which to a large extent promotes the internal reform of enterprises to advance in depth. In order to improve the management efficiency of enterprises, domestic companies began to focus on internal audit. After a lot of practical verification, this conclusion is drawn in the internal management of enterprises, that is, high-quality internal audit is helpful to improve the performance of enterprise management. In order to improve the quality of internal audit, under the background of audit technology improvement, the quality control of internal audit is gradually put on the agenda by enterprises, and people put forward higher requirements for the quality control of internal audit. Perfect internal audit organization and sound internal audit quality control mechanism is an important guarantee to improve the quality of internal audit, is an important basis for objective and fair company performance evaluation, and is the decision support for the value added of enterprises. However, in the existing national conditions and competitive environment, the internal audit of domestic enterprises is not complete enough, the quality of internal audit far falls short of the requirements of audit objectives. Taking Rong Chuang Company as an example, this paper analyzes the present situation and main problems of its internal audit quality control, and puts forward some countermeasures and suggestions for the improvement of the quality