兰州财经大学机构知识库

内部审计作为公司的一项独立客观的监督和评价活动，其使命是保护和提升组织的价值，高质量的内部审计是其实现这一使命的基石。内部审计质量评价应该贯穿于内部审计工作始终，这是对内部审计工作的全面“体检”，可以有效提升内部审计质量，促进组织高效运营，最终实现其战略目标。习总书记在中央审计委员会第一次会议上强调，要加强对内部审计工作的指导，充分发挥内部审计在监督体系中的重要作用。可以看出，无论是从微观经济组织管理层面还是国家宏观治理层面，对内部审计工作质量进行评价都具有重要意义。

本文首先回顾了国内外内部审计质量方面的相关文献，结合案例公司内部审计管理现状，探索将5M1E分析法应用于内部审计质量评价研究中。接着，从内部审计主体、内部审计工具、内部审计资料、内部审计方法与流程、内部审计评价和内部审计环境六个维度构建内部审计质量评价框架，利用专家打分和层次分析法确定指标权重，通过模糊评价法对案例公司内部审计质量情况进行评价。最后，根据评价结果提出几点提升内审质量的对策建议：建设高素质的内部审计团队，推进审计信息化建设，实施风险导向内部审计模式，完善审计整改问责机制，提升内部审计部门独立性。

Internal audit is an independent and objective supervision and evaluation activityof the company.Its mission is to protect and enhance the value of the organization. High quality internal audit is the cornerstone of its realization of this mission. Internal audit quality evaluation should be throughout the internal audit work, which is a comprehensive "physical examination" of the internal audit work, can effectively improve the quality of internal audit, promote the efficient operation of the organization,  and finally achieve its strategic objectives. At the first meeting of the  Central Audit Committee, Xi stressed the need to strengthen guidance on internal audit work and give full play to the important role of internal audit in the supervision system. It can be seen that it is of great significance to evaluate the quality of internal audit work whether from the perspective of microeconomic organization management or national macro governance.

Firstly, this paper reviews the relevant literature of internal audit quality at home and abroad, combined with the current situation of internal audit management of L company, explores the application of 5M1E analysis method in the research of Internal audit quality evaluation.Then, from the internal audit subject,internal audit tools, internal audit data, internal audit methods and processes, internal audit evaluation and internal audit environment six dimensions to build the internal audit quality evaluation framework, using expert scoring and AHP to determine the index weight, through the fuzzy evaluation method to evaluate the internal audit quality of the case company.Finally, according to the evaluation results, some suggestions are put forward to improve the quality of internal audit, such as building a high-quality internal audit team, promoting the construction of audit informatization, implementing the risk oriented internal audit mode,improving the accountability mechanism of audit rectification,and enhancing the independence of internal audit department.