CAJ | 학술논문

内部审计质量的高低直接影响内部审计在组织中增值作用的发挥,提高内部审计质量,必须进行内部审计质量管理。IS0 9000国际质量管理体系标准是一种科学、有效的质量管理工具,它的目的是建立一个＂始于顾客和其他相关方的需要,终于顾客和其他相关方满意＂的、以过程管理为基础的、具有持续改进功能的质量管理体系。研究构建基于ISO 9000的内部审计质量管理体系,对于改进提高内部审计质量管理工作具有重要意义。
내부심계질량적고저직접영향내부심계재조직중증치작용적발휘,제고내부심계질량,필수진행내부심계질량관리。IS0 9000국제질량관리체계표준시일충과학、유효적질량관리공구,타적목적시건립일개＂시우고객화기타상관방적수요,종우고객화기타상관방만의＂적、이과정관리위기출적、구유지속개진공능적질량관리체계。연구구건기우ISO 9000적내부심계질량관리체계,대우개진제고내부심계질량관리공작구유중요의의。
Internal audit quality has a direct effect on internal audit in the issues of value-added role-play.To improve the quality of internal audit,internal audit quality management must be carried out.The IS09000 international quality management system standard is a kind of science,effective quality management tool,it aims to establish a quality management system which" begans with customer and other interested parties,ends with the satisfaction of customers and other interested parties",takes process management as the basis,and is of continuous improvement.The study is based on the ISO 9000 internal audit of quality management system,and it is significant to the improvement of internal audit quality management.