摘要
内部审计质量外部评估是由内部审计机构以外的其他机构和人员对内部审计质量所进行的检查、考核和评价活动。内部审计质量外部评估所涉及的内容十分广泛,除了涵盖对内部审计业务质量产生直接影响的各主要因素外,还涵盖对内部审计质量产生重要影响的内部审计环境中的各主要因素。内部审计质量外部评估对于改善内部审计环境,提升内部审计质量,提高内部审计人员的专业胜任能力等方面都有明显作用。基于中铁大桥局集团有限公司2012年5月已通过的内部审计质量外部评估的基本经验,指出了当前企业参与内部审计质量外部评估必须做好的各项基本工作,并提出了如何加强和完善我国内部审计质量外部评估的若干建议及思考。
External evaluation of internal auditing quality refers to the examination, assessment and appraisalconducted by other institutions and staffs other than internal auditing institution. The external evaluation of internal auditing quality contains a wide range of content, covering not only the main factors which will exert a direct influence on business quality of internal auditing, but also relating to main factors of internal audit environment which has greatly influenced internal audit quality. The external evaluation of internal auditing quality plays an active role in terms of improving internal audit environment, upgrading internal auditing quality and promoting professional capability of internal audit staffs. Based on the experience and understanding regarding the external evaluation of internal audit quality which China Railway Major Bridge Engineering Group Co., Ltd. passed in May 2012, this paper is to present the basic works whilst attending external evaluation of internal audit quality, and also to elaborate several suggestions and thinking on how to reinforce and improve external evaluation of internal audit quality in China.
出处
《审计研究》
CSSCI
北大核心
2012年第5期101-105,共5页
Auditing Research
关键词
内部审计
审计质量
外部评估
internal audit, audit quality, external evaluation
