会计学院知识库

在产业技术变革和数字技术革新的背景下，企业正面临着不稳定性不确定性的国内外环境，尤其是制造业企业，还受到了国外的管制与制裁，其经营环境并不乐观，这使得企业需要在经营管理等方面做到更高的要求。而内部审计能够帮助企业降本增效，有利于提高管理水平和增加企业价值，因而越来越得到企业重视。所发挥的内审职能作用充分程度，是由内审质量所处水平的高低决定。为了提高内部审计质量，进行内部审计质量评价工作是必要前提。

本文以H公司为案例研究对象，基于灰色综合评价法对其内部审计质量进行有效评价，找出内审工作中所存在的问题并提出改进建议。同时，探索出灰色综合评价法在内部审计质量评价中的运用，为其他企业在进行内审质量评价时提供一定的借鉴。首先，本文以《内部审计质量评估办法》为依据，具体参照《中国内部审计质量评估手册》内部审计质量评估标准体系，结合H公司内部审计的现状，选取出符合H公司内部审计活动的关键质量评估指标，构建出一组可行性强的内部审计质量评价指标体系。其次，选取灰色综合评价法作为H公司内部审计质量评价体系的评价方法，其中运用层次分析法确定该体系的指标权重。最后，对H公司内部审计质量评价体系进行应用，确定评价指标的权重和计算出H公司内审质量的综合评价值。

研究结果表明，H公司内部审计质量评价等级为“良好”，表明H公司内审工作总体成效不错，但也存在一些不足之处。为了及时解决所发现的问题，本文对此提出了相应的对策与措施：重视内部审计队伍建设、搭建内部审计信息化平台、完善内部审计监督评价机制和优化内部审计组织模式，从而实现提高内部审计质量和完善H公司内部审计工作的目的。

Under the background of industrial technology change and digital technology innovation, enterprises are facing an unstable and uncertain environment at home and abroad. In particular, manufacturing enterprises are also subject to foreign regulation and sanctions, and their operating environment is not optimistic. This makes enterprises need to achieve higher requirements in terms of operation and management. And internal audit can help enterprises to reduce costs and increase efficiency, is conducive to improve the management level and increase the value of enterprises, so more and more attention to enterprises. The full degree of the function of internal audit is determined by the level of internal audit quality. In order to improve the quality of internal audit, the conduct of internal audit quality evaluation work is a necessary prerequisite. In this paper, company H is the case study object, effectively evaluates the internal audit quality based on the gray comprehensive evaluation method, finds out the problems existing in the internal audit work and puts forward suggestions for improvement. At the same time, to explore the use of gray comprehensive evaluation method in the internal audit quality evaluation, to provide some reference for other enterprises in the internal audit quality evaluation. First of all, this paper is based on the internal audit quality evaluation method, specific reference to the China internal audit quality assessment manual internal audit quality evaluation standard system, combined with the present situation of H company internal audit, select the H company internal audit activities of key quality evaluation index, build a set of feasible internal audit quality evaluation index system. Secondly, the gray comprehensive evaluation method is selected as the evaluation method of H company's internal audit quality evaluation system, and the hierarchical analysis method is used to determine the index weight of the system. Finally, the internal audit quality evaluation system of H company was applied to determine the weight of the evaluation index and calculate the comprehensive evaluation value of the internal audit quality. The research results show that the internal audit quality evaluation grade of H company is "good", which shows that the internal audit work of H Company is generally good, but there are also some shortcomings. In order to solve the problems found in time, this paper puts forward the corresponding countermeasures and measures: attaches great importance to the internal audit team construction, internal audit information platform, improve the internal audit supervision and evaluation mechanism and optimize the internal audit organization mode, so as to improve the quality of internal audit and improve the purpose of H company internal audit work.