基于内部控制的内部审计质量影响因素分析  

Analysis of Influencing Factors of Internal Audit Quality Based on Internal Control

作　　者：朱栩莹 ZHU Xu-ying(School of Business,Lanzhou City University,Lanzhou Gansu 730070)

机构地区：[1]兰州城市学院商学院,甘肃兰州730070

出　　处：《甘肃高师学报》2021年第2期60-63,共4页Journal of Gansu Normal Colleges

摘　　要：内部控制与内部审计的有机结合是新时代组织管理模式的创新.立足于内部审计质量,阐述了内部控制及内部审计在法律规定中的基本含义,分析了两者融合发展的优势.内部审计在内部控制活动中具有监督、评价、咨询的作用,内部控制与内部审计从本质上来说是互相依存且相互制约的管理共同体,两者构建了组织稳定运行发展的管控体系.内部审计的独立性是影响内部审计工作质量的首要要素,内部控制评价体系直接影响到企业内部审计质量,良好的内部审计质量监督体系是内部审计高质量的重要保证.文章就相关因素提出了提升企业审计质量的建设对策:合理设置组织结构提高审计独立性、强化内部控制评价体系在内部审计中的作用、构建全面的内部审计质量监管制度、提升内部审计管理咨询业务在企业中的管理效用.The organic combination of internal control and internal audit is the innovation of the organization and management model in the new era.Based on the quality of internal audit,this paper expounds the basic meaning of internal control and internal audit in legal provisions,and analyzes the advantages of the integration of the two.Internal audit has the functions of supervision,evaluation and consultation in internal control activities.Internal control and internal audit are mutually interdependent and restrictive management communities,which co-build a management and control system for the stable operation and development of the organization.The independence of internal audit is the primary element that affects the quality of internal audit work,and the internal control evaluation system directly affects the internal audit quality of the enterprise.Therefore,a reliable quality supervision system of internal audit is an important guarantee for the high quality of internal audit.This paper proposes construction countermeasures to improve the quality of corporate internal auditing in terms of relevant factors,including rationally setting up organizational structure to improve audit independence,strengthening the role of internal control evaluation system in internal audit,building a comprehensive internal audit quality supervision system,and improving the management effect of internal audit management consulting in the enterprise.

关 键 词：内部控制评价体系 内部审计质量 内部审计管理咨询 质量监管制度 

分 类 号：F239.45[经济管理—会计学]