新时代内部审计质量的新内涵探索
Exploring the New Connotation of Internal Audit Quality in the New Era
陈桥 1赵诚 1张瑾1
作者信息
- 1. 广州地铁集团有限公司,广东 广州 510335
- 折叠
摘要
新时代赋予内部审计新任务,对内部审计高质量发展提出了新要求.明确新时代内部审计新定位,完善新时代内部审计管理体系、理解新时代内部审计标准是确保新时代内部审计职能充分发挥的重要基础.基于此,文章从新时代内部审计的政治站位、管理体系和职能目标等多方面,以不同角度展开对新时代内部审计质量新内涵的探索,试图为实务提供一定的参考.
Abstract
The new era entrusts internal audit new tasks and puts forward new requirements for the high-quality development of internal audit.To clarify the new positioning of internal audit in the new era,improve the internal audit management system in the new era,and understand the internal audit standards in the new era are the important basis for ensuring the full play of audit functions in the new era.Based on this,this paper explores the new connotation of internal audit quality in the new era from different perspectives,such as the political position,management system and functional objectives of internal auditing in the new era,and tries to provide certain references for practice.
关键词
内部审计质量/新内涵/管理体系Key words
internal audit quality/new connotations/management systems引用本文复制引用
出版年
2024
NETL
NSTL
万方数据