西南石油大学学报(社会科学版) ›› 2009, Vol. 2 ›› Issue (5): 92-94.DOI: 10.3863/j.issn.1674-5094.2009.05.020

• 经济学与管理学 • Previous Articles     Next Articles

MEASURES TO IMPROVE INTERNAL AUDITING

ZHOU Ying1 SUN Mu-ran1 DING Shi-dong1 GUO Jun2   

  1. 1.Audit Department，Bureau of Geophysical Prospecting，CNPC，Zhuozhou Hebei 072751，China；2.Audit Department，Southwest Petroleum University，Chengdu Sichuan 610500，China
  • Received:1900-01-01 Revised:1900-01-01 Online:2009-09-20 Published:2009-09-20

Abstract:

Establishing and implementing auditing quality control system is the key to successful management of auditing work.By analyzing the problems of auditing quality and the causes，this paper suggests effective measures to improve the quality of auditing work: conduct auditing in accordance with laws；regulate every specific procedure in auditing；strictly monitor audit team leader selection，audit program making and audit findings reporting and analyzing，etc.Another suggestion made is improving the quality of audit personnel and introducing innovative audit method.

Key words: internal auditing quality, problems, causes, measures

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