基于研究型审计的内部审计人员专业能力提升路径研究
Research on the Path of Enhancing the Professional Competence of Internal Auditors Based on Research-based Audit
薛涵1
作者信息
- 1. 常州纺织服装职业技术学院,江苏常州 213164
- 折叠
摘要
深化内部审计自身建设,进一步提升和强化内部审计人员专业能力,是新时代内部审计工作高质量发展的客观要求.基于研究型审计视角,将内部审计人员划分为内部审计业务人员和内部审计管理者两类,运用内部审计岗位"三阶段"胜任力模型,深入挖掘内审人员所表现出来的专业能力问题和不足,探究内部审计人员专业能力提升路径,旨在打造高素质专业化的内部审计队伍,为全面提升内部审计质量提供人才支撑和保障,从而更好服务于组织高质量发展.
Abstract
Strengthening the internal audit's self-construction and further enhancing and strengthening the profes-sional capabilities of internal auditors are objective requirements for the high-quality development of internal audit work in the new era.From the perspective of research-based auditing,internal auditors can be divided into two categories:internal audit practitioners and internal audit managers.By utilizing the"three-stage"competency model for internal audit positions,we can deeply explore the professional capabilities issues and shortcomings ex-hibited by internal auditors and explore paths to enhance their professional capabilities.The aim is to create a high-quality and professional internal audit team,providing talent support and guarantees for comprehensively impro-ving the quality of internal audits,and thereby better serving the high-quality development of organizations.
关键词
研究型审计/内部审计/专业能力提升Key words
research-based audit/internal audit/professional capability enhancement引用本文复制引用
出版年
2024
NETL
NSTL
万方数据