現(xiàn)代企業(yè)內(nèi)部審計質(zhì)量控制體系研究
發(fā)布時間：2018-08-13 17:13
【摘要】：內(nèi)部審計質(zhì)量對建立現(xiàn)代企業(yè)制度是非常重要的,但是存在組織結(jié)構(gòu)界定不清晰、獨立性難以保證、質(zhì)量控制缺乏科學合理的標準、質(zhì)量控制缺乏有效的績效考核機制和質(zhì)量控制專業(yè)人員素質(zhì)不夠等問題。本文以內(nèi)部審計質(zhì)量為著眼點,從控制標準體系構(gòu)建,強化經(jīng)濟責任的激勵評價機制著手,強化內(nèi)部審計控制質(zhì)量體系建設,從而提高內(nèi)部審計質(zhì)量,為投資人提供科學的決策依據(jù),維護投資人利益。這一體系包括內(nèi)部審計質(zhì)量控制的組織構(gòu)架、內(nèi)部審計質(zhì)量控制標準體系、內(nèi)部審計質(zhì)量控制的評價體系和基于經(jīng)濟責任視角的績效管理機制。
[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.
【作者單位】： 南昌大學科技學院;
【分類號】：F239.45
本文編號：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.
【作者單位】： 南昌大學科技學院;
【分類號】：F239.45
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，本文編號：2181651
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