内部审计质量的衡量和影响因素研究

Study on measurement and influential factors of the qualityof internal auditingAbstract:Internal auditing is an important part of our national audit supervisionsystem and an important system for enterprises.Audit quality is a very important partof internal auditing,which determines the position and level of internal auditing in anenterprise,and is the key guarantee for internal auditing to play its supervisory roleand increase its value.With the acceleration of economic development and theexpansion of enterprises'participation in business,the impact of internal auditing onthe company has become more and more important,and the company's requirementsfor the quality of internal auditing have become higher and higher.The quality ofinternal auditing refers to whether the level of internal auditing work is standardizedand whether the level of audit function is high or low,which comprehensively reflectsthe level of audit work.Audit quality and efficiency will be improved to reduceinternal auditing risk and will also ensure effective implementation of guidelines,policies,and institutional objectives.Taking the manufacturing industry as anexample,this paper analyzes the content and characteristics of internal auditing,andstudies the measurement and influencing factors of internal auditing quality throughthe attention of different management departments to internal auditing,theindependence of internal auditing,internal auditors and so on.And improve theenterprise management structure,ensure the independence of internal auditing,strengthen the construction of internal auditing team,improve the internal auditingsystem and other measures to improve the quality of internal auditing,the relevantresults are summarized and based on the requirements of the Party and the country toaudit supervision research.Key words:Internal auditing;The quality of internal auditing;Factors