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1、完善内部审计分级复核制度的思考（Thoughtsonperfectingthesystemofgradingandcheckinginternalaudit）ThoughtsonperfectingthesystemofgradingandcheckinginternalauditItisanimportantwayforinternalauditinstitutionstostrengthentheinternalcontrol,reducetheauditriskandguaranteethequalityofinternalaudit.However,in
2、practice,duetotheinfluencefactorsofinternalauditorganizationsizeandthedegreeofattention,ofteninternalauditreviewgradingsystemisnotperfectoramereformality,notconducivetotheeffectivecontrolofthequalityofinternalaudit.Inthispaper,throughthecomparisonwiththecivilauditandnationalauditrevi
3、ewsystem,combiningtheinternalauditofitsowncharacteristicsandproblems,howtoimprovetheinternalauditgradingreviewsystemtostartthinkingandcountermeasures.I.comparisonofdifferentauditsubjects'reviewsystembasis1,thecivilauditreviewsystemCivilauditisalsocalledindependentaudit,whichispaidbyc
4、ertifiedpublicaccountant.TheCPAauditauditingstandardswithinternationalstandards,hasestablishedasetofcertifiedpublicaccountantcriterionsystem,includingcontrolcriteriarelatedtoserviceassuranceservicestandards,qualityofaccountingfirmsand."FirmqualitycontrolstandardNo.5101st-servicequali
5、tycontrol"thefirstsectionoftheseventhchapter"guidance,supervisionandreview"inaccounting,thepersoninchargeoftheprojectandreviewstaff,anddeterminethepersonnelreviewprincipleisexecutedbytheprojectteammembersreviewmoreexperiencelessexperiencedstaff;atthesametimeinsectionFourth"projectqua
6、litycontrolreview"demandedthattheaccountingfirmshallcompletetheprojectqualitycontrolreviewintheauditreportissuedbefore.Thus,thereviewsystemisanindispensableprocessofprojectqualitycontrol.However,thereisnodefiniteregulationinthesystemofCertifiedPublicAccountantStandardsfortheconceptof
7、"threelevelreview".ThethreelevelreviewsystemcarriedoutbyCPAinpracticeusuallyrefersto:theprojectmanagerorprojectleader,thebackboneofthebusinessfirstreview;DepartmentManagerordesignatedpersonneltochecksecond;chiefaccountantorfirmorthequalitysupervisiondepartmentofthirdreview.2,thenatio
8、nalauditrevi
