论内部审计质量控制

影响内部审计质量的核心因素主要有两个方面:一是内部审计缺乏相应业务标准,使得内审人员执业能力低下;二是内审人员违规或者失职的惩罚成本太低,使得内审人员的执业意愿偏低和独立性下降。针对这些问题,应从提高内部审计的业务标准、加大内审渎职或者舞弊的惩罚成本、改进相关配套设施三方面提高内部审计质量。

On Quality Control of Internal Auditing

There are two aspects in the key factor of affecting the internal auditing quality: one is the lack of internal auditing standard,makes the ability of internal auditors lower and the other is the disobey of internal auditors or the low cost of the punishment for their fraud,makes the internal auditors' willingness of execution lower and their independence reduce.To improve the quality of internal auditing,we should start from improving the internal auditing standard,improving the cost of punishment for internal auditing fraud and the related regime.