| 内部审计质量问题研究 |
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| 引用本文： | 李兆华,田晓红.内部审计质量问题研究[J].哈尔滨商业大学学报(社会科学版),2006(1):40-41,48. |
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| 作者姓名： | 李兆华 田晓红 |
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| 作者单位： | 哈尔滨商业大学,黑龙江,哈尔滨,150028 |
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| 摘 要： | 内部审计质量问题,已经逐渐成为发展内部审计的瓶颈,这向内部审计管理部门和内部审计人员提出了挑战.通过分析内部审计质量问题产生的原因,提出提高内部审计质量的四种方法,包括建立内部审计质量控制系统、注重控制环节的连接、注重控制功能的延伸和加强控制的成本效益考虑.
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| 关 键 词： | 内部审计 质量控制 控制环节 |
| 文章编号： | 1671-7112（2006）01-0040-02 |
| 收稿时间： | 2005-10-21 |
| 修稿时间： | 2005-10-21 |
Research on Internal Auditing Quality Problem |
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| LI Zhao-hua,TIAN Xiao-hong.Research on Internal Auditing Quality Problem[J].Journal of Harbin University of Commerce:Social Science Edition,2006(1):40-41,48. |
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| Authors: | LI Zhao-hua TIAN Xiao-hong |
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| Institution: | Harbin University of Commerce,Harbin 150028, China |
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| Abstract: | Internal auditing quality problem have gradually come neck of developing internal auditing, it put forward the challenge for internal auditing manage department and internal auditing personnel. Pass analyze reason of internal auditing quality problem, put forward four methods of promoting internal auditing quality , indude that establish internal auditing quality control system, pay attention to connect of control link,pay attention to extend of control function and strengthen control cost-interest. |
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| Keywords: | internal auditing quality control control link |
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