基于“管理层需求导向”的内部审计质量控制实践与探索

内部审计质量是内部审计的生命，如何加强内部审计的质量控制是近年来理论界与实务界普遍关注的问题，安徽省电力公司审计工作始终坚持“审计质量是审计永恒的追求”思想，在审计工作中不断探索质量的内在动因，并提出了内部审计质量满足于“管理层需求”的理念，围绕这一理念，近几年以“审计流程标准化建设”、“审计质量外部评估”及“审计信息化建设”等主要工作，充分体现了安徽省电力公司借助“客户满意度”理念提升审计质量的实践工作。

The Practice and Exploration of the Internal Audit Quality Control Based on the Management Demand Orientation

The internal audit quality is the core of the internal audit, so how to strengthen its control has been an issue wildly con-cerned by both theoretical and practical communities in recent years. According to the practice, I The paper thinks we should adhere to the principle that audit quality be the perpetual pursuit of audit, constantly explore the internal cause of quality improvement, and insist on the ideology of meeting the management demand with internal audit quality. We should then improve the audit quality through the“audit process standardization construction”, “external audit quality evaluation”and “audit informationization construction”.