石油化工管理干部学院学报
石油化工管理榦部學院學報
석유화공관리간부학원학보
Journal of Sinopec Management Institute
2015年
3期
79-82
,共4页
内部审计%审计质量%审理%着力点
內部審計%審計質量%審理%著力點
내부심계%심계질량%심리%착력점
internal audit%audit quality%inspection%priority
质量是内部审计项目的生命线,其优劣程度直接关系着能否有效地发挥内部审计的职能作用.审理工作是控制和管理项目质量的有效手段和途径,在助推内部审计提质提效、防范审计风险方面发挥着积极作用.本文论述了审理应抓好的五个方面工作.
質量是內部審計項目的生命線,其優劣程度直接關繫著能否有效地髮揮內部審計的職能作用.審理工作是控製和管理項目質量的有效手段和途徑,在助推內部審計提質提效、防範審計風險方麵髮揮著積極作用.本文論述瞭審理應抓好的五箇方麵工作.
질량시내부심계항목적생명선,기우렬정도직접관계착능부유효지발휘내부심계적직능작용.심리공작시공제화관리항목질량적유효수단화도경,재조추내부심계제질제효、방범심계풍험방면발휘착적겁작용.본문논술료심리응조호적오개방면공작.
Quality is the lifeline of internal audit projects, the level of which is directly related to the functioning of internal auditing. As an effective way to control and manage the quality of audit projects, inspections play an active role in helping improving the quality and efficiency of internal audits and preventing audit risks. The paper involves a discussion of the five areas of work that should be handled properly.
