精品文档---下载后可任意编辑企业绩效审计人员的能力框架讨论——基于内部审计视角的分析的开题报告【摘要】随着经济的快速进展，企业绩效审计逐渐成为企业管理的重要组成部分。因此，企业绩效审计人员的能力水平成为考验企业绩效审计工作质量的重要因素。本文立足于内部审计的视角，讨论企业绩效审计人员的能力框架，分析企业绩效审计人员应具备的重要能力。本文首先介绍了企业绩效审计的概念和意义，并梳理了现有的企业绩效审计讨论现状。然后从内部审计的角度出发，分析企业绩效审计人员应具备的核心技能、知识和素养，构建企业绩效审计人员的能力框架。最后根据现有的讨论成果，提出企业绩效审计人员能力提升的具体方法。【关键词】企业绩效审计；内部审计；能力框架【Abstract】With the rapid development of the economy, enterprise performance audit has gradually become an important part of enterprise management. Therefore, the ability level of enterprise performance audit personnel has become an important factor to test the quality of enterprise performance audit work. Based on the perspective of internal audit, this paper studies the ability framework of enterprise performance audit personnel, and analyzes the important abilities that enterprise performance audit personnel should have.This paper first introduces the concept and significance of enterprise performance audit, and sorts out the current research status of enterprise performance audit. Then, starting from the perspective of internal audit, it analyzes the core skills, knowledge and qualities that enterprise performance audit personnel should have, and constructs the ability framework of enterprise performance audit personnel. Finally, based on the existing research results, specific methods for improving the ability of enterprise performance audit personnel are proposed.【Keywords】enterprise performance audit; internal audit; ability framework
