会计学院知识库

党的十九大报告指出“我国经济已由高速增长阶段转向高质量发展阶段”。内部审计作为维护经济秩序的重要手段，也应当适应经济发展的需求，促进自身高质量发展，更好地发挥其职能和作用。近年来，随着我国市场经济的前行，企业面临着日趋复杂的内外部环境，随之而来的风险也不断加剧。内部审计在企业中的地位愈加重要，尤其反映在防范企业风险和帮助企业增加价值两方面。要想更好地发挥内部审计的重要作用，就必须加强质量管理、完善评价机制，不断提高其质量水平。

对内部审计质量进行有效评价是发现内部审计工作问题、提升内部审计质量的重要一环，因此构建符合公司战略目标、结构合理、指标完善的内部审计质量评价体系极为重要。本文介绍、分析了A公司内部审计工作现状及现行内部审计质量评价的缺陷，尝试依据PDCA循环理论，从计划、执行、检查、改进四个阶段选取指标，构建一套符合A公司特征的内部审计质量评价指标体系。通过对评价体系的应用，发现A公司目前还存在着内部审计部门独立性不高、审计覆盖面局限、沟通机制不畅通等问题，对此提出了规范内部审计部门的机构设置、扩大内部审计覆盖面等改进建议，以期能进一步提高A公司内部审计质量和审计综合业务水平。本文引入PDCA循环理论研究内部审计质量评价，得出以下主要结论：一是对提升内部审计质量和加强内部审计质量管理来说，开展内部审计质量评价工作是必不可少的，企业建立并完善内部审计质量评价体系是大势所趋；二是将PDCA循环理论运用于内部审计质量评价工作，能够在循环中发现问题、积累经验、不断改进，持续提升内部审计质量。希望通过本文的研究，能够帮助企业促进内部审计质量管理的优化和提升。

The report delivered in the 19th National Congress of the Communist Party of China refers that the economy in China has sheered off the stage of rapid growth to that of high-quality development. As an momentous means of vindicating economic order, internal audit should also acclimatize itself to the needs of economic development, facilitate its own high-quality development, and better give play to its functions and roles. For the past few years, with the advancement of the market-oriented economy, enterprises are confronted with increasingly intricate internal and external situations, and the accompanying risks have continued to aggravate. The status of internal audit in enterprises is becoming increasingly important, especially in preventing enterprise from threats and facilitating enterprises incremental value. To make the internal audit come into play, it is imperative to intensify quality management, consummate the evaluation mechanism, and unremittingly improve its quality level.

Effective evaluation on internal audit quality is a considerable part of detecting internal audit work loophole and exalting internal audit quality. Therefore, it is extraordinarily important to structure an internal audit quality evaluation system, with a rational structure and impeccable indicators, which is in line with company's strategic goals. This article presents and analyzes the immediate situation of internal audit work in A company and the vulnerabilities of the current internal audit quality evaluation. Based on the PDCA cycle theory, it attempts to extract indicators from the four stages including planning, execution, inspection and improvement to construct a set of quality evaluation index system of internal audits that conform to the characteristics of company A.With the application of the evaluation system, It detects that Company A still has loopholes such as low independence of the internal audit department, restricted audit coverage, and ineffective communication mechanism. In this regard, it has come up with some constructive suggestions: standardizing the institutional setting of the internal audit department and extending the coverage of internal audit，etc. which aim at the further improvement of the internal audit quality and integrated audit business level of A company. This paper imports the PDCA cycle theory to investigate internal audit quality evaluation, and obtains the following primary conclusions: First, to improve internal audit quality and strengthen internal audit quality management, it is indispensable to carry out internal audit quality evaluation work, and it is a trend to establish and improve internal audit quality for enterprises. The second is that the integration of the PDCA cycle theory with the internal audit quality evaluation work can find out loopholes in the cycle, accumulate experience, continue to improve, and continuously improve the quality of internal audit. The author hopes that the research can help enterprises to promote the optimization and improvement of internal audit quality management.