内部审计准则

我国在对内部审计准则不断完善的过程中，持续审计的思想也不断出现在准则中。

In the process of perfection of the internal auditing standards of china , the conception of the continuous auditing are come up .

内部审计准则是否完善以及执行效果如何，将直接关系到内部审计工作的有用性和企业对内部审计工作的重视程度，从而影响到&国企业的健康成长和顺利发展。

The perfection of Internal Auditing Standards or the effect of implementing the Internal Auditing Standards will directly relate the usefulness of the internal auditing market . The Chinese Internal Auditing Standards are mainly divided three levels .

日本注册会计师协会也于2007年颁布了内部控制评价与审计准则。

Institute of Chartered Accountants of Japan also issued internal control evaluation and auditing standards in 2007 .

国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。

International Standards for the Professional Practice of Internal Auditing ( ISPPIA ) and CIAS are published in different environments .

2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。

In 2003 , the China Institute of Internal Audit issued the first internal audit standards , which is the first step to promote the profession of internal audit in China .

美国萨班斯法案对内部审计职业的广泛影响，在很大程度上决定着内部审计准则与内部审计实践未来发展的方向。

The first level is the Fundamental Internal Auditing Standards and the second one is the Specific Internal Auditing Standards . It emphasizes on the wide characters on internal auditing by Sarbanes-Oxley Act , which also determine the current situation of the development of the internal auditing standards and practice .

在内部审计质量这一概念的定义上，我们认为其是指内部审计部门按照内部审计准则或内部审计相关规定进行工作的符合程度，是内部审计工作水平的总体反映。

About the concept of internal audit quality , I consider that is the internal audit department in accordance with the internal auditing standards to work and the comprehensive level of internal audit work .