计算机辅助审计环境下内部审计质量控制研究

发布时间：2018-04-04 23:11

本文选题：计算机辅助审计　切入点：内部审计　出处：《华北电力大学（北京）》2008年硕士论文

【摘要】： 随着计算机辅助审计的普遍开展,人们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。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 development of computer aided audit, people pay more and more attention to how to establish a high quality and effective internal audit institution, which can not only supervise the management of enterprises, but also promote the realization of organizational goals and increase the value of the organization.Therefore, only by attaching importance to the quality of internal audit and strengthening the quality control of internal audit can the industry of internal audit seek for survival and development in the present complex environment.This article chooses to carry on the preliminary discussion to 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】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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