会计学院知识库

  证券产业在资本市场中占有举足轻重的地位，在过去的四十多年中，它取得了巨大的发展，特别是最近十多年来，伴随着巨额资金的集聚，以及资讯科技的日新月异，证券公司不断推出新的业务、新的产品，这些都极大地拓宽了证券市场的融资、投资渠道，也给券商带来了巨大的收益。

  尽管最近几年，中国证监会及其有关部门颁布了一系列的法律、法规，来规范证券市场的运作，同时也强化了对证券公司的管理，但是，各种违法、违规的情况依然时有发生，由此可以看出，证券公司的内部管理有缺陷，内部审计的发展远远滞后于业务。所以，证券公司要对其自身的有关制度进行健全，建立一个合理、有效的内部审计质量评价体系，这既是公司实现生存发展的必由之路，也是公司持续运营的必要保障。

  为了确保内部审计能够更好地满足利益相关方的需要，并确保公司的战略目标能够迅速地实现，本文将运用层次分析法和模糊综合评价法，将Z证券公司作为一个案例，对公司的内部审计进行了改进。基于全面质量管理（TQM）和 PDCA循环方法，以全面质量管理的特点来选取评价指标，并对其进行验证。首先，根据 TQM的概念，将其分为“全面”、“全过程”和“全员”三个层次，然后，以 PDCA循环为基础，将其分为“计划”、“执行”、“检查”和“处理”四个层次，建立了一种全新的内审质量评价方法。之后，运用层次分析法来确定各个指标的权重，以获得Z证券公司内部审计机构的数据和问卷调查数据为依据，把新建立的内部审计质量评价体系运用到Z证券公司，由此，对公司的内部审计质量进行了评价，最终得出了Z证券公司的内部审计质量属于中等水准的结论。在本文的结尾部分，根据组织的发展策略，从内部审计体系的更新、内部审计工作的扩展、内部审计工作的全面实施等多个方面，给出了一些具体的建议，希望能够在理论上和实践上对证券公司的内部审计进行一些有益的探索。

    Securities industry plays an important role in the capital market. It has made great progress in the last 40 years. Especially in the last decade, with the huge capital accumulation and the rapid development of IT, the stock market has expanded its financing and investment channels, and has brought huge profits to the security companies.

    In recent years, the China Securities Regulatory Commission and related departments have issued a series of laws and regulations to regulate the operation of the stock market, but there are still a lot of violations. Therefore, it is necessary for the security company to improve its system and set up a rational and effective internal audit quality assessment system.

    For the purpose of making the internal audit more satisfied with the benefit of the benefit, the article makes use of literature research, case study and questionnaire to improve the internal audit in Z Securities Company. On the basis of Total Quality Management (TQM) and PDCA cycle, the evaluation factors of TQM are chosen, which are based on TQM and PDCA. First, based on the concept of TQM, there are three levels: "whole", "entire process" and "entire employee". Then, according to the PDCA cycle, it is divided into "planning", "executing", "checking" and "processing". Then, the AHP method is used to determine the weights of the indicators, and the new internal audit quality assessment system is applied to Z Securities Company. Finally, based on the development strategy of the organization, the author puts forward some suggestions on updating the internal audit system, enlarging the internal audit work and implementing the internal audit.