企业的内部审计质量控制问题及对策研究

党的十九大报告指出经济体制改革要实现市场竞争公平有序,企业优胜劣汰。如何在竞争激烈的市场环境下生存和发展,是当前企业亟需探讨的问题。本文正是基于上述背景,对企业内部审计质量控制问题及对策进行探讨,着重分析了企业内部审计质量控制在管理体制、计划阶段、实施阶段及审计报告阶段等方面存在的不足之处,从健全内部审计管理体制、加强内部审计人员综合素质、强化内部审计质量控制过程保障机制方面进行对策探讨,为解决企业内部审计质量控制问题提供科学依据。

Research on the Problems and Countermeasures of Enterprise Internal Audit Quality Control

The report of the Nineteenth National Congress of the Communist Party of China pointed out that the reform of the economic system should achieve fair and orderly market competition and the survival of the fittest.How to survive and develop in a fiercely competitive market environment is an issue that companies need to discuss urgently.Based on the above background,this article discusses the problems and countermeasures of enterprise internal audit quality control,and focuses on the analysis of the deficiencies in the management system,planning stage,implementation stage and audit report stage of enterprise internal audit quality control,and proposes countermeasures from improving internal audit management system,strengthening the comprehensive quality of internal audit personnel,and strengthening the internal audit quality control process guarantee mechanism to provide a scientific basis for solving the internal audit quality control problems of enterprises.