The Investigating of Internal Auditing Quality Control
Audit quality is the lifeline of the audit, it will directly affect the reputation of the audit. One of the significant issues in current areas of audit work is how to strengthen the quality control of internal auditing and to improve the quality of internal auditing. The meaning and elements of the quality control of the internal auditing has been mentioned at the beginning of the article. Firstly, the article summarizes the elements of the quality control of internal auditing. In addition, it has been discussed about quality control problems of internal auditing from four aspects, that is, the control system, audit settings, audit approach and supervision. Finally, it has been investigated several measures to solve the problems of internal auditing quality control in the article, that is, the audit institutions, monitoring system, audit techniques, external evaluation, supervision of the main. It is hoped that these measures mentioned in this article could help to establish an effective quality control system of internal control.
Internal Auditing Quality Control Element Improvement
ZHANG Liying DU Xiaorong
School of Accounting, Hebei University of Economics and Business, P.R. China, 050061 School of Graduates, Hebei University of Economics and Business, China, 050061
国际会议
石家庄
英文
220-224
2011-10-15（万方平台首次上网日期，不代表论文的发表时间）