On the Internal Audit Quality Control in the Perspective of Ezecutive Ability

摘要：

Major financial cases manifest the importance of internal audit. In the perspective of executive ability, the present thesis analyzes the connotation of internal audit executive ability. With the method of balanced scorecard, it establishes the performance evaluation mechanism of internal audit sector. And the paper advances the suggestion that it should establish the internal auditor credit mechanism and the responsibility investigation system for internal auditors and persons in charge of a unit. These measures aim at improving internal audit quality.

关键词： Internal audit ezecutive ability quality control

作者: HAN Peng

作者单位: School of Economics and Management,Henan Polytechnic University,Jiaozuo,P.R.China,454000

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 570-574

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）