加強內部審計質量控制的必要性及重要意義

摘要：近年來，隨著市場經濟的不斷髮展，內部審計在組織治理中所扮演的角色日益受到關注，學術界和實務界都希望通過內部審計職能的優化來解決公司治理、風險管理、內部控制領域出現的問題和麵臨的挑戰，並以此來促進整個組織的改善。在這樣的'大背景下，加強內部審計質量控制就顯得尤為必要和重要。本文闡明瞭內部審計在經濟實體中必要性，同時對強化內部審計質量的重要意義進行了表述，對於有效發揮內部審計在經濟主體中的作用，具有很強的建設性、指導性和針對性。
關鍵詞：內部審計質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 r such big background,strengthens internal audit quality control to appear essential especially and 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