浅析我国中小企业的内部审计质量控制

内部审计工作是现代企业实现内部控制工作科学开展的重要方式，它在完善企业管理、提高经济效益、贯彻企业决策、实现企业经营目标等方面具有外部审计不可替代的作用，是企业实现自我监督、自我约束与自我调控的有效途径，也是加强管理的重要手段。内部审计质量是内部审计工作的生命线，它的优劣程度，直接关系到企业的生死存亡，而内部审计质量控制是保障内部审计工作质量、提高内部审计工作效果、树立内部审计形象、充分发挥内部审计职能的有效途径，因此，企业内部审计质量控制有着非常的现实意义。
关键词：内部审计、企业、内部审计质量、内部审计质量控制

Analysis of the Internal Audit Quality Control of Enterprises in China

Abstract：The internal audit work is an important way for modern enterprises to achieve the internal control work been carried out sciencely, nothing can replace it in improving corporate governance, improving economic efficiency, implementing business decisions, achieving business objectives and other aspects of external audit. It is an effective way to helps enterprises realize self-monitoring, self-restraint and self-regulation, is also a means of strengthening management. Internal Audit Quality is the lifeline of the internal audit work, its pros and cons of the degree is directly related to the survival of the enterprise, internal audit quality control is the protection of the internal audit work quality, and improve internal audit results, establish the image of the internal audit, and give full play to the internal audit effective means of functions, therefore, the internal audit quality control has a very practical significance.
    Key words：internal audit；enterprise；internal audit quality；Internal audit quality control

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