Construction and Selection Matching Application of the Professional Spirit and Professional Ability Evaluation Model of Internal Auditors in Foreign Exchange Management
The shaping and cultivation of professional spirit and professional ability is an important content of internal audit capacity construction,and also an impor-tant guarantee for the comprehensive improvement of audit quality in the new era and the new situation.In this paper on the basis of existing research results and po-sitioning research value,through the ability element method and functional analy-sis,Analyzes and constructs a dual indicator system for evaluating the professional spirit and professional ability of internal auditors in foreign exchange management from six aspects including political quality,professional spirit,and professional abil-ity,with forty-three evaluation indicators,and then use the hierarchical analysis method to determine the index weight,clear the focus of the selection evaluation.On this basis,the selection and matching model for auditors and audit projects is further builted,and the application of the model is compared and analyzed through verifying in two situations:whether specific audit projects were considered or not.The conclusion fully proves the rationality and application value of the construction of the professional spirit and professional ability evaluation model for internal audi-tors in foreign exchange management.Finally,based on the construction and appli-cation results of the model,policy recommendations are proposed that in the fu-ture,dynamic updates of evaluation indicators and optimization adjustments of indicator weights should be maintained according to changes in policies and work priorities,and layered selection should be implemented according to differences in audit responsibilities,and technology empowerment should be strengthened to improve evaluation efficiency,and training and communication for personnel should be strengthened.
万方数据
维普
