2004•Unpublished venueRequires access
On Controlling the Quality of Internal Audit of Enterprises
Wang Wei-sen
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Abstract
The quality of internal audit is the life of internal audit of enterprises. It directly influences the image and the authority and the supervision function of the enterprises. Thus, it is of great significance for controlling the quality of internal audit within the enterprises. The contents and measures for emphasizing the quality control of internal audit should include audit environment control, quality control and the control of audit methods, process and as well as audit systems, especially emphasizing the control of the audit system.Systems should be established for principal audit, for risk analysis, quality inspection and error investigation for improving the level of audit.