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随着经济的迅速发展,我国的市场竞争也愈发的激烈,在这种背景下,各行业对于财务工作的重视程度逐渐增加,相关学者也在积极的深入探究防止财务工作人员舞弊营私的对策。对于防止财务工作人员的过失,内部审计显然是其第一道防线。本文主要阐述内部审计与内部控制的关系以及制度背景,通过相应的方法进行内部审计特征与内部控制质量的探讨,并且通过分析,对内部控制审计中的企业内部控制质量评价的问题进行相应的研究,此项工作能够有效的进行存在风险的防范工作,并且有助于企业的管理人员进行企业投资与价值的评估,希望能够对内部审计特征与内部控制质量的分析提供一定的参考。
With the rapid economic development, the market competition in our country is also becoming fiercer and fiercer. In this context, the emphasis attached to financial work in various industries is gradually increasing. Relevant scholars are also actively investigating ways to prevent financial workers from cheating . Internal audit is clearly its first line of defense in preventing financial staff from negligence. This article mainly elaborates the relationship between internal audit and internal control as well as the institutional background, discusses the characteristics of internal audit and the quality of internal control through the corresponding methods, and through the analysis, makes a corresponding study on the evaluation of internal control quality in internal control audit , This work can effectively carry out risk prevention work, and help managers of enterprises to conduct business investment and value assessment, hoping to provide some reference to the characteristics of internal audit and the analysis of the quality of internal control.