新质生产力视角下内部审计质量提升路径探究  

Research on the Improvement Path of Internal Audit Quality from the Perspective of New Quality Productivity

作　　者：何静 HE Jing(Accounting College of Lanzhou Business College,Lanzhou,Gansu 730101)

机构地区：[1]兰州工商学院,甘肃兰州730101

出　　处：《南方金属》2025年第2期90-92,100,共4页Southern Metals

摘　　要：在新质生产力视角下,探索“新技术”与内部审计的有效融合路径,以推动内部审计从传统型向数智型的转型。基于此背景,内部审计作为企业内部监督的核心部分,其质量的提升对于企业适应新质生产力的发展趋势和实现可持续发展目标至关重要。基于新质生产力对内部审计理念、内容以及技术方法等层面带来的影响,阐述了提升内部审计质量的必要性,并且从审前准备、标准规范体系和技术方法创新等方面提出具体措施。From the perspective of new quality productivity,explore the effective integration path of"new technology"and internal audit,so as to promote the transformation of internal audit from traditional to digital intelligence.Based on this background,internal audit,as the core part of enterprise internal supervision,the improvement of its quality is crucial for enterprises to adapt to the development trend of new quality productivity and achieve sustainable development goals.Based on the new quality productivity of internal audit concept,content and the influence of technical methods,this paper expounds the necessity of improving the quality of internal audit,and from the preparation before the audit,standard system and technical method innovation put forward specific measures,aims to improve the quality of internal audit to provide theoretical and practical guidance.

关 键 词：新质生产力 内部审计质量 企业内部监督 

分 类 号：F239.45[经济管理—会计学]