浅析影响内部审计质量的原因附对策.docVIP

2013届 　　 　　　 　　　　　分类号： 　　　　　　　　　　　　　　　　　 单位代码 ：10452 专业论文 浅析影响内部审计质量的原因及对策 　　　　　　 姓 名　 学 号 　提高内部审计质量不仅是内审机构自身发展的内在要求，也是部门、单位以及全社会的迫切希望 ABSTRACT Internal audit as enterprise of self-discipline mechanism, playing an increasingly important role. Improving the quality of internal audit institutions is not only the inherent requirement of their own development but also the urgent hope of departments and units and the whole society. At present, our country internal audit quality is not pretty good, the efficiency is low. The main reason lies in the internal audit mechanism is not sound, management recognition is not enough and fraud is severely and the quality of auditing staff is low. To this, firstly, companies must take efforts to the reform of the internal audit system so as to realize the standardization of the internal audit; Secondly ，improving the knowledge of management and preventing risk in time can create a good environment for internal audit; Also ,it is important to strengthen the auditors professional education and improve the political quality of the auditors.To strengthen the research of internal audit quality control problems, and provide system, multi-angle thinking framework is the basic way to improve the quality of internal audit, also only provides the high quality internal audit services, internal audit can give full play to the functions of internal audit. Key words: Internal audit; Independent audit; Audit quality 目 录 摘 要 I ABSTRACT II 前 言 4 1.内部审计的概述 4 1.1 内部审计的含义 4 1.2 内部审计的职能 4 2.我国企业内部审计的现状 5 2.1内部审计人员对内审工作认识不足 2.2内部审计缺乏充分的独立性 6 3.影响内部审计质量的原因 7 3.1内部审计体制不健全 7 3.2管理层认识不足，舞弊现象严重 9 3.3内部审计人员素质偏低 10 　 4.解决内部审计工作的对策 11 4.1完善内部审计机构，加强内部监督 11 4.2提高管理层的认识，及时防范风险 12 4.3加强内部审计 12 结束语 13 参考文献 14 谢 辞 15 前言 审计质量是审计职业的灵魂，它关系到社会公众的切身利益，也关系到社会经济的稳步发展，更是企业内部审计行业生存和发展的决定性因素。审计质量的高低影响到其对投