论内部审计的全面质量管理  

Development and Improvement of Internal Audit in the Perspective of Total Quality Management

作　　者：周燕[1] 侯翠婷[1] 

机构地区：[1]中国矿业大学审计处,江苏徐州221116

出　　处：《煤炭高等教育》2012年第6期68-70,共3页Meitan Higher Education

摘　　要：从全面质量管理理论基础入手,利用现代管理学相关的观点,结合内部审计的质量和质量管理,从高度关注顾客、坚持持续改进、重视全过程改进组织各项工作的质量、遵照执行明确的质量标准、全员参与质量管理这五个维度详细论述了内部审计全面质量管理的内容与方法,提出了人力资源、责任制度及作业技术水平是内部审计全面质量管理的三大保障要素。From the theoretical basis of Total Quality Management, combined with the view ot moaern manage- ment, internal audit,. From the theory of total quality management foundation, using the modern management science point of view, combining with the internal audit quality and quality management, the article detailed dis- cussed the content and the method of Total Quality Management from the highly pay attention to the customer, adhering to continuous improvement, thinking highly of the entire process improvement of the organization＇s work quality, conforming to specific quality standard, full participation in quality management, and put forward the three security elements of manpower resource, responsibility system and operation technical level to carry out Total Quality Management of internal audit.

关 键 词：内部审计 全面质量管理 理论基础 内容与方法 保障要素 

分 类 号：G640[文化科学—高等教育学]