内部审计质量控制研究论文定稿

内部审计质量控制研究I摘要强化内部审计质量控制是我国内部审计日益发展的需要,是内部审计工作水平的综合反映和集中体现,也是完善社会主义市场经济体制的需要。而目前我国在内部审计质量控制方面尚存在着许多的问题,有待我们进一步改善。内部审计部门是公司管理方法的一个重要组成部分。首先，一个有效的内部审计部门可以帮助公司实现改善控制、业务流程和经营风险管理的目标。其次，内部审计服务作为公司管理结构的一个重要的角色，确保了公司以道德、法律和较好的管理方法达到目的。基于它的重要性，公司应该怎样进行有效的内部审计质量控制呢？本文从影响内部审计质量的各项因素入手,提出几点有利于加强内部审计质量控制的措施。首先,分析了目前我国企业内部审计质量控制的现状,主要表现为内审机构建制不适应质量控制要求;内审人员素质不适应需要;没有建立起完善的内部审计质量控制体系。其次，从保证内部审计的独立性、健全内部审计工作机构、完善内部审计运行机制等方面，探讨了加强内部审计质量控制的措施。希望本篇论文能够体现理论上的创新性和指导审计实践的功能。关键词：内部审计；审计质量；质量控制内部审计质量控制研究IIAbstractWiththeincreasingdevelopmentofChina'sinternalaudit,strengtheningtheinternalauditqualitycontrolhasbecomeanessentialrequirement.Thequalitycontrolofinternalauditisintegratedandcentralizedreflects.Strengtheningthequalitycontrolofinternalauditisalsofortheneedofperfectingsocialismmarketeconomy.Butnowtherearealotofproblemsinthequalitycontrolofinternalaudit.TheIADisacriticalpartofcorporategovernance.First,aneffectiveIADcanhelpacompanyreachitsgoalsbyhelpingmanagementimprovecontrols,businessprocesses,andbusinessriskmanagement.Second,internalauditorsserveacriticalroleaspartofthecorporategovernancestructurebyensuringthatthecompanyachievesitsobjectivesinanethical,legal,andwell-governedmanner.Givenitsimportance,howshouldacompanybegintoestablishaneffectiveinternalauditqualitycontrol?Accordingtotheanalysisofthequalityelements,thispaperputsforwardsomemeasurestostrengthenthequalitycontrolofinternalaudit.Thecurrentsituationoftheauditqualitycontroloftheenterpriseinteriorofourcountryatpresenthasbeenanalyzed.Itismainlyshownthattheinsideorganizationalsystemofauditagencydoesnotmeettheneedsofqualitycontrol;thepersonnel'squalityoftheinternalauditdoesnotmeettheneedtoo.Thequalitycontrolsystemoftheperfectinternalaudithasnotbeensetup.Secondly，fromsuchrespectsasguaranteeingtheindependenceoftheinternalaudit，perfecttheworkorganizationoftheinternalauditandcompletetheoperatingmechanismsofit，themeasuresofstrengtheningtheauditingqualitycontroloftheinternalaudit．Ihopethispaperbringsforthnewideasinthetheoryandhasthefunctionofguidingpractice。Keywords:Internalaudit;Auditquality;Qualitycontrol内部审计质量控制研究III目录摘要·······································································································IAbstract·····································································································II绪论·····································································································11内部审计质量控制概述···············································································21.1内部审计质量控制的含义····································································21.1.1内部审计··················································································21.1.2内部审计质量············································································31.1.3内部审计质量控制······································································31.2内部审计质量控制的必要性·································································31.2.1理论上的必要性·········································································31.2.2现实必要性···············································································42当前企业内部审计质量控制存在的问题························································62.1内部审计机构设置不规范而且制度不健全················································62.1.1内部审计机构设置不规范·····························································62.1.2内部审计质量控制制度不健全······················································62.2内部审计队伍素质有待提高·································································72.2.1内部审计人员知识结构不合理······················································72.2.2内部审计人员职业素养欠佳·························································72.2.3内部审计人员安排随意性较大······················································82.3内部审计质量控制手段不全面······························································82.3.1督导复核具体职责内容不明确······················································82.3.2内部审计考核未能有效执行·························································92.3.3内部审计责任追究不到位···························································103加强企业内部审计质量控制的对策····························································113.1建立健全有效的内部审计组织保障机制和质量控制制度····························113.1.1健全有效的内部审计组织保障机制···············································113.1.2建立健全质量控制制度·······························································113.2建立内部审计质量控制的人员保障机制················································123.2.1建立职业准入制度和从业资格制度··············································12内部审计质量控制研究IV3.2.2建立内部审计人员职业教育和后续教育制度··································133.3建立内部审计质量控制的手段保障机制················································133.3.1充分发挥审计组长的督导作用····················································133.3.2抓好三级复核制度的落实···························································133.3.3建立责任追究和奖惩制度···························································143.4建立内部审计质量控制的全过程控制制度·············································143.4.1审前控制················································································143.4.2审中控制····································