摘要
作为公司治理体系的重要组成部分,新时代赋予了内部审计更高的内涵与要求,完善审计质量控制体系是充分发挥内部审计职能的关键所在。本文联系ZT集团内部审计工作的实践,对内部审计质量控制的必要性和基本涵义进行了阐述,并通过调查研究的方式对当前内部审计质量控制的现状、影响因素及存在的问题进行了分析,构建了以优化控制环境、实施全过程管控、完善监管机制为主要框架的国有企业内部审计质量控制体系。
As an important part of corporate governance system,inner audit has to meet more connotations and requirements,and the perfection of audit quality control system is the key to the function of inner audit.Based on the practice of internal audit of ZT group,this paper expounded the necessity and basic meaning of inner audit quality control,and analyzed the current situation,influencing factors and existing problems of present inner audit quality control by means of investigation and research.Finally,the paper proposed the inner audit quality control system of state-owned enterprises with the main framework of optimizing control environment,implementing whole process control and improving supervision mechanism.
作者
邹兵
ZOU Bing(China Railway Construction Corporation Limited,Beijing 100039,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2022年第S02期38-41,共4页
Journal of Shanxi University of Finance and Economics
关键词
内部审计
质量控制
国有企业
internal audit
quality control
state-owned enterprises
