基于内部审计风险管理的内部审计质量控制探析

强化内部审计质量控制是我国内部审计日益发展的需要,实施内部审计质量控制有利于降低审计成本,也是完善市场经济体制的需要。文章从内部审计风险管理的角度,提出了我国内部审计质量控制中存在法规体系不健全、内部审计机构设置不合理等主要问题,并从制度建设、组织建设、审计过程、人员素质、评估机制几个方面分析了改善我国内部审计质量控制的主要措施和方法。

Studies on internal audit quality control based on internal audit risk management

With the increasing development of China's internal audit,strengthening the internal audit quality control has become an essential requirement.Implementing the internal audit quality control is not only helpful to reduce the audit cost,but also to perfect the market economy system.From the angle of the internal audit risk management,this paper points out current problems existing in the Chinese internal audit quality control,such as the imperfection of legal regulations and the unreasonable setup of the internal audit organization.Then the paper discusses the main measures and methods to improve the internal audit quality control from such aspects as system construction,organization construction,auditing process,staff quality and evaluating system.