基于ISO9000的内部审计质量管理体系研究

摘要

本文论证了内部审计质量管理引入ISO9000标准的必要性和可行性，研究构建了基于ISO9000的内部审计质量管理体系，同时提出了内部审计质量管理引入ISO9000应注意的若干问题，以期改进提高我国内部审计质量管理水平。%This paper demonstrates the necessity and the feasibility of introducing ISO9000 standard in the internal audit quality management and constructs an internal audit quality management system based on ISO9000. At the same time the author analyses several problems of introducing ISO9000 in the internal audit quality management in order to improve the internal audit quality management level in China.