内部审计人员职业资格认证考评体系构建  

Build the Internal Auditors Professional Qualification Examination and Appraisal System in China

作　　者：毕秀玲[1] 侯庆旭 

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《审计与经济研究》2017年第4期30-38,共9页Journal of Audit & Economics

基　　金：国家社会科学基金一般项目(15BGL105);审计署2013-2014年度公开招标重点科研课题(1302)

摘　　要：借鉴英国职业资格认证管理体制和我国会计职业资格考评经验,构建了由考评内容、管理机构、考评层次三部分构成的我国内部审计人员职业资格认证考评体系,即根据内部审计的内向性服务特征和组织价值增值目标,设计了内部审计职业资格分类考评的具体内容;设置考试与培训并存的两条管理主线,通过专业化基础上的分工协作,保证内部审计人员职业资格考评的公平性和实用性;设计了以内部审计人员从业资格认证为基础、注册内部审计师执业资格认证为核心、专业技术职务认证为补充、职业资格互认为手段的完整体系。With the rapid development of the internal audit and the continuous improvement of the internal audit effect,the scale of internal staff becomes more and more large. So we need to take effective measures to realize the effective management of the internal audit staff,and internal auditors’ professional qualification examination and appraisal is an important management measure. With reference to the British occupation qualification management system and China’s accounting occupation qualification assessment experience,we build our internal audit personnel occupation qualification appraisal system from three aspects of evaluation content,management mechanism and evaluation level. According to the internal audit within the service characteristics and organizational value orientation,we design the specific content of qualification of internal audit occupation classification evaluation in the evaluation content. In the management of institutions,we set up the management main examination and training simultaneously,ensuring a fair and practical personnel occupation qualification assessment in the internal audit through professionalization on the basis of the division of labor. At the evaluation level,we design the qualifications of the integrated system based with internal audit personnel qualification certification and certified internal auditor qualification certification as the core,professional and technical post certification as the supplement,mutual recognition as a means.

关 键 词：内部审计人员 职业资格认证 管理机构 考评内容 内部控制 风险管理 审计职业教育 内审人员职业技能 

分 类 号：F239.45[经济管理—会计学]