我国内部审计质量控制初探

发布时间：2018-03-31 14:57

本文选题：内部审计　切入点：质量　出处：《首都经济贸易大学》2006年硕士论文

【摘要】：随着国内外知名企业一系列经济丑闻的曝光,使得人们在关注企业外部审计的同时,越来越关注企业的内部审计。这也使得企业界越来越关注如何建立一个高质量的、有效的内部审计机构,在监督企业经营状况的同时,也能够促进组织目标的实现,增加组织的价值。因此,我国内部审计行业只有重视内部审计质量,加强内部审计质量控制,才能在现在复杂的环境中谋求生存发展。对于注册会计师审计质量控制,已经有很多知名学者,如冯均科、郭道扬、冯树恒等人分别从不同的角度对注册会计师审计质量控制进行了研究,使其已经成为一个较为完整的体系。但是,对内部审计质量控制却很少有人系统论述。基于上述原因,本文选择对内部审计质量控制系统进行初步探讨。本文以内部审计质量控制系统为研究主线,借鉴系统论、控制系统的原理,首先阐述了内部审计质量控制系统的组成,并将其组成因素进行了分析;其次,将研究对象定位在了我国,分别从内部审计质量控制的主体、客体及方法手段等方面分析了我国内部审计质量控制存在的问题,最后,针对存在的问题并提出了相应的改进措施。
[Abstract]:With the exposure of a series of economic scandals in well-known enterprises at home and abroad, people are paying more and more attention to the internal audit of enterprises while paying close attention to the external audit of enterprises. This also makes the business community pay more and more attention to how to establish a high-quality, An effective internal audit institution can also promote the realization of the organizational goal and increase the value of the organization while supervising the business operation of the enterprise. Therefore, the internal audit industry of our country can only attach importance to the quality of internal audit and strengthen the quality control of internal audit. In order to survive and develop in the present complex environment. For CPA audit quality control, there have been many well-known scholars, such as Feng Junke, Guo Dao-yang, Feng Shuheng, and others have studied the audit quality control of CPA from different angles. However, internal audit quality control is seldom discussed systematically. Based on the above reasons, this paper chooses to discuss the internal audit quality control system. This paper takes the internal audit quality control system as the main line of study, draws lessons from the system theory, the control system principle, first elaborated the internal audit quality control system composition, and carried on the analysis to its constituent factor; secondly, The research object is located in our country. The problems of internal audit quality control in our country are analyzed from the aspects of the subject, object and method of internal audit quality control. Aiming at the existing problems, the corresponding improvement measures are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】