2006Journal of Jiangsu Polytechnic UniversityRequires access

On Improving the Quality of Enterprise's Internal Audit

Gang Zhao

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Abstract

It is a problem,which enterprise's internal audit faces,that it is hard to guarantee the quality of the internal audit.The main reasons are that the auditors' quality is not high;the audit organizations are lack of independence;and different methods chosen affect the results and so on.In order to solve these problems,we should improve the environment of internal audit and the methods of the internal audit and make standard procedure for the work of the internal audit so that we can strengthen the quantity control of the internal audit and lower the risk of the internal audit.

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It is a problem,which enterprise's internal audit faces,that it is hard to guarantee the quality of the internal audit.The main reasons are that the auditors' quality is not high;the audit organizations are lack of independence;and different methods chosen affect the results and so on.In order to solve these problems,we should improve the environment of internal audit and the methods of the internal audit and make standard procedure for the work of the internal audit so that we can strengthen the quantity control of the internal audit and lower the risk of the internal audit.

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Available abstract

It is a problem,which enterprise's internal audit faces,that it is hard to guarantee the quality of the internal audit.The main reasons are that the auditors' quality is not high;the audit organizations are lack of independence;and different methods chosen affect the results and so on.In order to solve these problems,we should improve the environment of internal audit and the methods of the internal audit and make standard procedure for the work of the internal audit so that we can strengthen the quantity control of the internal audit and lower the risk of the internal audit.

Key concepts: Internal audit, Audit plan, Accounting, Information technology audit, Business, Joint audit, Audit, Control environment

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