加强内部审计质量管理探析

审计质量管理是对审计工作和审计结论质量的控制,是审计管理的核心。内部审计质量管理问题解决途径有六个方面:立足定位、增加价值是内部审计独立性的基础,建章立制、提供服务是内部审计健全性的保障,革新观念、持续创造是内部审计创新性的途径,强基固本、文明执审是内部审计科学性的生命,全程监控、强化执行是内部审计程序性的保证,岗位练兵、趋同前行是内部审计发展性的要求。

Analysis of Strengthening Internal Audit Quality Management

As the control for the auditing and audit conclusion quality,audit quality management is the core of audit man- agement. There are six aspects in the ways to solve problems existed in internal audit quality management： Based on orienta- tion and adding value is the basis of the independence of internal audit. Establishing regulation and providing service is tile guarantee of internal audit integrity. Innovative and sustainable ideas are the innovative ways of internal audit. Reinforced basic knowledge and civilized audit is the life of internal audit scientificity. Process monitoring and execution is the security of inter- nal audit routinization. Enhancement of occupation ability is the requirement ofinternal audit development.