企业内部审计质量影响因素研究分析 财务会计学管理专业

企业内部审计质量影响因素研究 【摘要】内部审计在审计体系中占有重要的地位，而企业的内部审计是企业经济活动正常进行的主要依托，关系到企业资产所有者的切身权益，收到企业管理者的特别重视随着经济的发着，企业内部审计已经从单纯的财务审计延伸到控制经营决策的方面，对企业经营活动起到了监督、评价、控制和咨询的作用。本文通过对于企业内部审计的研究历史的了解，对于我国企业内部审计的发展情况进行剖析，针对影响我国企业内部审计质量的因素提出建设性意见与对策，进而完善我国企业内部审计，促进企业的发展，进而推动我国经济的迅速发展。【关键词】企业内部审计； 企业内部审计质量； 影响因素； 措施Study on the influencing factors of the quality of internal auditing of enterprises 【Abstract】Internal audit plays an important role in the audit system, internal audit of enterprises is mainly relying on the normal economic activities, related to the vital interests of the owners of the assets of enterprises, especially pay attention to the enterprise managers. Along with the economic development, the enterprise internal audit from the audit extended to control management decision, to the supervision and evaluation, control and advisory role in business activities. In this paper, through the research on the history of internal audit of understanding, for the development of the enterprise internal auditing in our country are analyzed, the factors affecting the quality of internal audit of enterprises of our country put forward constructive suggestions and countermeasures, so as to improve the enterprise internal auditing in our country, promote the development of enterprises, and promote the rapid development of China's economy.【Keywords】internal audit; internal audit quality; influencing factors; measures目录一、 绪论.....................................................................5（一）企业内部审计研究背景.............................