摘要
企业内部审计对保证企业财务信息质量、完善公司治理、提升企业价值都具有极其重要的意义,但目前我国企业内部审计质量存在许多问题。为此,应深入分析影响企业内部审计质量的相关因素,从正确认识内部审计的重要性、合理设置内部审计机构、加强内部审计人员管理、完善内部审计过程控制以及大力提倡内部审计创新五个方面去全面加强内部审计质量管理。
The internal audits in the enterprises guarantee the financial information quality, improve the governance of the enterprises, enhance the value of the enterprises, as is of great significance, but the quality of internal audit in the enterprises in China has many problems. To this end, we should deeply analyze the impact on the quality of internal auditrelated factors and comprehensively strengthen the quality management of internal audit quality. From the following five aspects the quality management of the internal audit can be approved： correctly understanding the importance of internal audit, reasonably set the internal audit agencies, strengthening the management of internal audit staff, improving the process control in the internal audit, and promoting the innovation of internal audit.
出处
《中南林业科技大学学报（社会科学版）》
2009年第4期104-106,共3页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
内部审计
质量管理
对策
internal audit
quality management
countermeasures
