现代企业内部审计质量控制体系研究
发布时间：2018-08-13 17:13
【摘要】：内部审计质量对建立现代企业制度是非常重要的,但是存在组织结构界定不清晰、独立性难以保证、质量控制缺乏科学合理的标准、质量控制缺乏有效的绩效考核机制和质量控制专业人员素质不够等问题。本文以内部审计质量为着眼点,从控制标准体系构建,强化经济责任的激励评价机制着手,强化内部审计控制质量体系建设,从而提高内部审计质量,为投资人提供科学的决策依据,维护投资人利益。这一体系包括内部审计质量控制的组织构架、内部审计质量控制标准体系、内部审计质量控制的评价体系和基于经济责任视角的绩效管理机制。
[Abstract]:The quality of internal audit is very important to the establishment of modern enterprise system, but the definition of organization structure is not clear, the independence is difficult to guarantee, and the quality control lacks scientific and reasonable standard. The quality control lacks the effective performance appraisal mechanism and the quality control professional personnel quality is insufficient and so on. This paper focuses on the quality of internal audit, starting from the construction of control standard system, strengthening the incentive and evaluation mechanism of economic responsibility, strengthening the construction of quality system of internal audit control, so as to improve the quality of internal audit. To provide scientific basis for investors to make decisions, and to safeguard the interests of investors. This system includes the organizational framework of internal audit quality control, the standard system of internal audit quality control, the evaluation system of internal audit quality control and the performance management mechanism based on the perspective of economic responsibility.
【作者单位】： 南昌大学科技学院;
【分类号】：F239.45
本文编号：2181651
[Abstract]:The quality of internal audit is very important to the establishment of modern enterprise system, but the definition of organization structure is not clear, the independence is difficult to guarantee, and the quality control lacks scientific and reasonable standard. The quality control lacks the effective performance appraisal mechanism and the quality control professional personnel quality is insufficient and so on. This paper focuses on the quality of internal audit, starting from the construction of control standard system, strengthening the incentive and evaluation mechanism of economic responsibility, strengthening the construction of quality system of internal audit control, so as to improve the quality of internal audit. To provide scientific basis for investors to make decisions, and to safeguard the interests of investors. This system includes the organizational framework of internal audit quality control, the standard system of internal audit quality control, the evaluation system of internal audit quality control and the performance management mechanism based on the perspective of economic responsibility.
【作者单位】： 南昌大学科技学院;
【分类号】：F239.45
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