内部审计质量控制和考核.doc

兰州交通大学博文学院毕业（论文）PAGE 内部审计工作质量的控制与考核摘要强化内部审计质量控制是我国内部审计日益发展的需要,是内部审计工作水平的综合反映和集中体现,也是完善社会主义市场经济体制的需要。而目前我国在内部审计质量控制方面尚存在着许多的问题,有待我们进一步改善。内部审计部门是公司管理方法的一个重要组成部分。首先，一个有效的内部审计部门可以帮助公司实现改善控制、业务流程和经营风险管理的目标。其次，内部审计服务作为公司管理结构的一个重要的角色，确保了公司以道德、法律和较好的管理方法达到目的。基于它的重要性，公司应该有效控制审计内部质量。?本文从影响内部审计质量的各项因素入手, 提出几点有利于加强内部审计质量控制的措施。首先,分析了目前我国企业内部审计质量控制的现状,主要表现为内审机构建制不适应质量控制要求;内审人员素质不适应需要;没有建立起完善的内部审计质量控制体系。其次，从保证内部审计的独立性、健全内部审计工作机构、完善内部审计运行机制等方面，探讨了加强内部审计质量控制的措施。 【关键词】 内部审计；审计质量；质量控制 AbstractWith the increasing development of Chinas internal audit, strengthening the internal audit quality control has become an essential requirement .The quality control of internal audit is integrated and centralized reflects. Strengthening the quality control of internal audit is also for the need of perfecting socialism market economy. But now there are a lot of problems in the quality control of internal audit.The IAD is a critical part of corporate governance. First, an effective IAD can help a company reach its goals by helping management improve controls, business processes, and business risk management. Second, internal auditors serve a critical role as part of the corporate governance structure by ensuring that the company achieves its objectives in an ethical, legal, and well-governed manner. Given its importance, company should establish an effective internal audit quality control.According to the analysis of the quality elements, this paper puts forward some measures to strengthen the quality control of internal audit. The current situation of the audit quality control of the enterprise interior of our country at present has been analyzed. It is mainly shown that the inside organizational system of audit agency does not meet the needs of quality control; the personnels quality of the internal audit does not meet the need too. The quality control system of the perfect internal audit has not been set up. Secondly，from such respects as guaranteeing the independence of the internal audit，pe