会计学院知识库

    2021 年是“十四五”的第一年,也是保险业的“内控合规管理建设年”。近年来保险行业快速发展，但疫情的反复爆发给保险行业带来了巨大挑战，并且在外部监管的高压态势下，保险公司的高层已经开始关注如何利用好内部审计，帮助公司降低风险。虽然我国的中小保险公司陆续改革了的内部审计部门的管理模式，并对内部审计体系进行逐步完善与提升，但对内部审计质量评价工作并没有给予过多的关注，K保险公司现有的内部审计质量评价就存在各种问题。如何利用好内部审计在公司中存在的价值，如何让其帮助公司降低风险、保驾护航，就要从帮助内部审计提高质量的途径开始着手。在此背景下，促进内部审计质量评价工作已迫在眉睫，建立一个有效的内部审计质量评价体系成为一个值得研究和关注的问题。

    结合以上背景，本文将全面质量管理理论和PDCA循环法则作为本文研究的理论基础，将两原理与内部审计质量相结合，从全面质量管理理论的特点以及PDCA循环的四个阶段出发对内部审计质量进行评价指标的选取。先将指标从两个维度进行划分，即内部审计环境和内部审计流程，再从全面质量管理的理念“全机构”和“全员”将内部审计环境分为内部审计机构和内部审计人员两方面，而在内部审计流程中运用PDCA循环的四个阶段，把内部审计流程中影响质量的因素分别归类在计划、实施、检查以及处理四个阶段中，构建了一套新的内部审计质量评价体系；之后应用层次分析法确定各项指标的权重，在得到K保险公司内部审计部门资料数据以及通过调查问卷得到的数据的基础上，将新构建的内部审计质量评价体系应用于K保险公司，对K保险公司的内部审计质量进行评价，最后得出了该K保险公司内部审计质量处于中等水平的结论。在文章的最后，从K保险公司应该如何开展内部审计质量评价工作、如何提高内部审计质量两个角度分别提出了建议。

      2021 is the first year of the "14th Five-Year Plan" and the "Year of Internal Control and Compliance Management Construction" of the insurance industry. In recent years, the insurance industry has developed rapidly, but the repeated outbreaks of the epidemic have also brought significant challenges to the insurance industry. Under the high-pressure trend of external supervision, how the internal audit, as the third line of defense of the enterprise, plays a role has attracted extensive attention from the senior management of insurance companies. Although small and medium-sized insurance companies in China have reformed their internal audit departments and audit modes one after another, and gradually developed and improved their internal audit systems, they have not paid too much attention to the internal audit quality evaluation. There are various problems in K insurance company's existing internal audit quality evaluation. How to make great value of internal audit in the company, how to let it help the company to reduce risks, escort - should start from the way to improve the quality of internal audit. In this context, the promotion of internal audit quality evaluation work is imminent, the establishment of an effective internal audit quality evaluation system is a problem to be worth to research and concerns.

     Combined with the above background, this paper takes the theory of total quality management and the PDCA cycle as the theoretical basis of this study. It combines the two principles with the quality of internal auditing, from the characteristics of total quality management theory and the four stages of PDCA cycle on the selection of internal audit quality evaluation indicators. Firstly, the indicators are divided into two categories, the internal audit environment, and the internal audit process. Then the internal audit environment is divided into two aspects: internal audit institutions and internal auditors from the concept of total quality management "whole organization" and "whole staff". The four stages of PDCA cycle are used in the internal audit process. The factors affecting the internal audit quality in the internal audit process are classified into four stages: planning, implementation, inspection and treatment, and a new internal audit quality evaluation system is constructed. Then the analytic hierarchy process is used to determine the weight of each indicator. Then the analytic hierarchy process is used to determine the weight of each indicator. Based on the data obtained from the internal audit department of K Insurance Company and the data obtained from the questionnaire, the newly constructed internal audit quality evaluation system is applied to K Insurance Company to evaluate the internal audit quality of K Insurance Company. Finally, it is concluded that the internal audit quality of K Insurance company is at a medium level. At the end of the paper, suggestions are put forward from the perspectives of how K Insurance Company should carry out the internal audit quality evaluation and how to improve the internal audit quality.