会计学院知识库

  我国“十四五”规划纲要中指出，新时代内部审计的发展应当以高质量理念和创新理念为核心。内部审计是企业风险控制的最后一道防线，只有在确认其自身具备一定的质量水平时才能够帮助企业防范管理风险、改善经营管理并提高经济效益。现代公司治理机制已经获得我国绝大多数企业的认可并加以推广实施，但相比于该机制中的其他治理手段，企业内部审计并未因此获得相应的发展。一方面，企业的内部审计质量优劣程度从微观层面反映了企业内部审计制度的合理性及有效性；另一方面，内部审计质量也是内部审计行业整体现状从宏观层面的映射。面对新发展格局时，对企业的内部审计质量进行科学合理的评价至关重要。

  本文在简单概括了我国内部审计质量的发展现状和政策背景之后，运用内部审计质量相关知识和理论对X集团公司的现行内部审计质量评价体系进行了分析和评价；然后根据5M1E分析法从审计人员、审计信息化设备、审计材料、审计方法和流程以及审计环境六个方面重新建立内部审计质量评价体系的指标及权重，并对应用效果进行评价；最后，为确保评价体系能够持久顺利运行，文章从内部审计工作环境、内审人员队伍建设、动态修正评价体系以及利用信息化技术四个方面分别提出了保障措施。研究结果表明，基于5M1E分析法的内部审计质量评价体系不仅能够帮助企业正确评价内部审计质量，还能直观展示内部审计质量的薄弱点以便能够有针对性的进行改进，最终促进内部审计质量的有效提升。

   The "fourteenth Five-year plan" pointed out that the development of internal audit in the new era should take the idea of high quality and innovation as the core. As an important part of audit supervision system, internal audit institutions play a more and more important role in supervision. Internal audit is the last line of defense for enterprise risk control, only when it is confirmed that it has a certain quality level can it help enterprises prevent management risks, improve management and enhance economic benefits. Modern corporate governance mechanism has been recognized and promoted by the vast majority of enterprises in China, but compared with other governance means in this mechanism, internal audit has not been developed accordingly. On the one hand, the quality of enterprise internal audit reflects the rationality and effectiveness of enterprise internal audit system from the micro level; On the other hand, the quality of internal audit is also a reflection of the overall situation of the internal audit industry from a macro level. Therefore, it is crucial to evaluate the internal audit quality scientifically and rationally when face the new development pattern.

   Firstly, this paper introduces the development status and policy background of internal audit quality in China and analyzes and evaluates the current internal audit quality evaluation system of X Group Company by using relevant knowledge and theory of internal audit quality; then, according to 5M1E analysis method, the indicators and weights of internal audit quality evaluation system are re-established from six aspects: auditors, audit information equipment, audit materials, audit methods and processes and audit environment, and the application effect is evaluated after; finally, in order to ensure that the evaluation system operates perfectly, safeguard measures were put forward from four aspects: internal audit working environment, internal audit personnel team construction, dynamic correction evaluation system and the use of information technology. The research result shows that the internal audit quality evaluation system based on 5M1E analysis method can not only help enterprises evaluate the internal audit quality correctly, but also display the weak points of the internal audit quality intuitively for targeted improvement and promote the effective improvement of the internal audit quality eventually.