| 谈事业单位内部审计质量控制 |
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| 引用本文： | 王冬梅.谈事业单位内部审计质量控制[J].山东教育学院学报,2011,26(3):112-115. |
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| 作者姓名： | 王冬梅 |
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| 作者单位： | 山东省疾病预防控制中心审计监督部,山东济南,250014 |
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| 摘 要： | 从技术控制和机制控制两个方面探讨事业单位内部审计的质量控制,提出影响内部审计有效履行监督与服务职能,并制约自身发展的＂瓶颈＂正是内部审计质量问题,将事业单位内部审计的全面质量控制提高到内部审计质量治理的目标位置。
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| 关 键 词： | 内部审计 技术控制 机制控制 质量控制 |
On Quality Control of Internal Audit in Public Institutions |
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| Wang Dongmei.On Quality Control of Internal Audit in Public Institutions[J].Journal of Shandong Education Institute,2011,26(3):112-115. |
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| Authors: | Wang Dongmei |
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| Institution: | Wang Dongmei(Division of Audit Supervision,Shandong Provincial Center for Disease Control and Prevention,Jinan 250014,China) |
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| Abstract: | By discussing the quality control of internal audit in public institutions from two aspects,i.e.technical control and mechanism control,this article argues that it is the quality problem of internal audit that becomes the bottleneck for its development as well as the effective implementation of its functions as supervision and service,therefore the overall quality control of internal audit in public institutions should be an objective of quality improvement on internal audit. |
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| Keywords: | Internal audit Technical control Mechanism control Quality control |
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