会计学院知识库

DT集团是我国国有大型发电集团，它是由原来的部分电力公司通过改制整合而成。近几年，发电行业市场环境的变化较大及DT集团的规模不断扩大，内部审计部门在企业中日益呈现出举足轻重的作用。内部审计部门在DT集团虽设立较早，但审计的职能并未得到真正体现，而审计质量的水平就是通过审计职能的体现反映出的高低。因此,使内部审计职能得到真正的体现进而保证内部审计工作的质量，能够有效帮助集团完善内部治理、实现集团价值增值的目标。本文以DT集团为案例，对DT集团进行相应研究，以确定通过相应的措施加强集团内部审计质量控制。

本文以PDCA循环理论为切入点，将其运用于DT集团内部审计质量控制的研究中。首先，梳理了国内外关于内部审计质量控制和PDCA循环理论的研究现状后，本文从理论概念出发，阐述了有关内部审计质量控制的概念、内部审计质量控制的目的、内部审计质量控制的方法以及PDCA循环理论，并将PDCA循环理论与内部审计2306号准则进行融合运用到DT集团内部审计工作四阶段中。其次，本文介绍了DT集团基本情况、内部审计工作及质量控制情况以及内部审计人员情况，并对DT集团内部审计质量控制进行了问卷调查。然后以PDCA循环理论为视角分析了DT集团内部审计质量控制中存在的问题。最后针对DT集团内部审计质量控制中存在的问题提出有效的完善措施，以达到加强DT集团内部审计质量控制的目的，从而保障内部审计质量。

DT Group is a good-sized national power generation group in China, which was formed by restructuring and integrating parts of the original power group.Over the last few years, the market circumstance of the power industry has varied greatly and the scale of DT Group has continued to expand. The internal audit department has hold the balance in the enterprise. Although the internal audit department was instituted earlier in the DT Group, the audit function has not been truly incarnated, and the level of audit mass is embodied by the mirror of the audit function.Therefore, making the internal audit working well to render certain the mass of interior audit can availably favor the firm to boost internal governance and achieve the goal of value increment of the group. This text takes DT Group as an example and conducts corresponding research on DT Group to prove that the Group's internal audit quality control will be strengthened through corresponding measures.

This text takes the PDCA cycle theories as the pointcut and applies it to the research of DT Company's interior audit quality control. First, after neatening the present research status of interior audit quality and PDCA circulation principle in the domestic and overseas. This article stems from concept and expounds the notion, the objectives, and the methods of interior audit quality control. The PDCA circulation concept and the internal audit standard No. 2306 are merged to the fouth stages of DT Group's internal audit work. In addition, this essay presents the basic condition of DT corporation, interior audit work and quality control, as well as the circumstance of inner auditors, and carries out a quiz investigation on the interior audit quality of DT firm. Besides, from the perspective of PDCA periodic concept, this essay parses the actual issue in the interior audit quality control of DT firm. In view of the passing matter in the interior audit quality control of DT firm. This essay proposes some valid means to boost the interior audit quality control of DT firm, so as to guarantee the interior audit quality.