加強內部審計質(zhì)量控制的必要性及重要意義

摘要：近年來(lái)，隨著(zhù)市場(chǎng)經(jīng)濟的不斷發(fā)展，內部審計在組織治理中所扮演的角色日益受到關(guān)注，學(xué)術(shù)界和實(shí)務(wù)界都希望通過(guò)內部審計職能的優(yōu)化來(lái)解決公司治理、風(fēng)險管理、內部控制領(lǐng)域出現的問(wèn)題和面臨的挑戰，并以此來(lái)促進(jìn)整個(gè)組織的改善。在這樣的大背景下，加強內部審計質(zhì)量控制就顯得尤為必要和重要。本文闡明了內部審計在經(jīng)濟實(shí)體中必要性，同時(shí)對強化內部審計質(zhì)量的重要意義進(jìn)行了表述，對于有效發(fā)揮內部審計在經(jīng)濟主體中的作用，具有很強的建設性、指導性和針對性。
關(guān)鍵詞：內部審計質(zhì)量控制工作底稿重要意義
Abstract:In recent years,along with the market economy unceasing development,the internal audit governed the role in the organization which acted to receive the attention day by day,the academic circles and the practical realm all hoped the challenge which solved the company through the internal audit function optimization to govern which,the risk management,the internal control domain appeared the question and faces,and promoted the entire organization?s improvement by this.Under such big background,strengthens internal audit quality control to appear essential especially and important.This article had expounded internal audit in the economic entity the necessity,simultaneously to strengthened internal audit quality the vital significance to carry on the indication,regarding displayed internal audit effectively in the economic subject function,had the very strong constructive nature,the guidance and pointed.
Keywords:Under internal audit

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