| 内部审计项目质量控制的几点思考 |
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| 引用本文： | 胡德明.内部审计项目质量控制的几点思考[J].安徽广播电视大学学报,2005(3):26-29. |
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| 作者姓名： | 胡德明 |
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| 作者单位： | 安徽广播电视大学,淮南市分校,安徽,淮南,232001 |
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| 摘 要： | 审计质量是内部审计工作的生命线，提高内部审计工作质量的关键在于对内部审计项目质量的控制。结合内部审计工作的实践和体会，就如何控制内部审计项目质量控制问题，通过对其内涵、影响因素及控制措施等三个方面加以分析和思考，认为实现内部审计项目质量控制的有效途径是：正确认识内部审计的职能和作用，保持内审机构和人员的相对独立性，规范内审工作程序和技术方法。
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| 关 键 词： | 内部审计 项目 质量控制 |
| 文章编号： | 1008-6021（2005）03-0026-04 |
| 收稿时间： | 2005-04-29 |
| 修稿时间： | 2005年4月29日 |
Brief Thinking on the Quality Control of Internal Auditing |
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| HU De-ming.Brief Thinking on the Quality Control of Internal Auditing[J].Journal of Anhui Television University,2005(3):26-29. |
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| Authors: | HU De-ming |
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| Abstract: | Audit quality is the lifeline of the internal auditing activity, and the key of improving the internal auditing activity lies in the control of its program quality. The article, combined with practice and experience of the internal auditing activity, discusses how to control the quality of it. By analyzing and considering the three aspects of its connotation, factors and controlling measures, it is thought in this article that the effective approaches of achieving the internal audit quality control are to realize its function and effect correctly, to keep the relative independence of the internal auditing organization and personnel and to regulate its work procedure and technical means. |
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| Keywords: | internal auditing item quality control |
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