试论企业内部审计质量评估--以胜利油田为例

摘要

The Internal Audit Quality Assessment helps to standardize the audit work and improve the quality of the audit work continuously.It also helps to improve the capability of the auditors as well as the quality of their works.It is good for the promotion of communication and the construction of a harmonious circumstance within this profession.To carry out the Inter-nal Audit Quality Assessment,the enterprise can choose to use internal audit or external audit methods or both of them,depen-ding on the reality of the enterprise.For internal assessment,there are certain rules to follow:the audit management should be supervised based on principles.The quality of the audit proj ect should be examined as the proceeding of the process.The result of the audit proj ect should be assessed to see if it has reached the obj ective of appreciation.The external audit assessment should be given feedback on whether the assessment is satisfying.The capability of the auditors should be evaluated on basis of job performance.Thus the process and quality of the internal audit work can be improved continuously.%企业内部审计质量评估有助于规范审计工作，促进审计质量持续改进；有助于提高审计人员能力，促进审计水平不断提升；有助于加强宣传交流，促进审计环境更加和谐。开展内部审计质量评估，可以由企业根据实际情况选择内部评估或外部评估方式，或据其优点综合采用。就内部评估而言，要以制度为依据对审计管理工作进行监督，以流程为主线对审计项目质量进行审核，以增值为目标对审计项目成效进行评价，以满意为要求对审计外部评价进行反馈，以绩效为基础对审计人员素质进行考核，从而促进内部审计工作的持续改进和内部审计质量的持续提升。