会计学院知识库

在我国经济活动中商业银行扮演着不可或缺的角色，商业银行的经营规模随着社会进步也在不断扩大，银行之间的竞争也是日趋激烈，随之带来的是各种经营风险的增加，内部审计部门作为商业银行关键的职能部门，在评价并改善商业银行的经营活动和风险管理的方面发挥着越来越重要的作用。但是，由于缺乏足够的关注，N银行目前的内部审计质量评价仍存在诸多不足。如何利用内部审计在商业银行中的作用，实现高水平管理、防范企业风险，就要着手于提高内部审计质量。鉴于当前商业银行实际发展情况，建立出一个科学、合理并且有效的内部审计质量评价体系显得尤为重要，具有十分现实的意义。

本文以N银行为研究对象，结合内部审计质量特点和PDCA循环理论，运用层次分析法进行研究，以评价内部审计质量为目标，构建新的质量评价体系。本文首先对国内外研究内部审计质量及其内部审计质量评价的各类文献作出归纳总结，其次分析了N银行内部审计工作的现状和内部审计评价工作的不足，接着尝试运用PDCA理论，依照计划、执行、检查和处置四个阶段选取影响内部审计质量的指标，重新构建出符合N银行实际情况的内部审计质量评价体系。再将新构建的评价体系与N银行内部审计数据资料相结合，应用于N银行的内部审计质量评价。研究结果表明：N银行内部审计质量综合评价得分处于“一般”水平。再进一步对N银行的内部审计质量综合分析后，基于PDCA循环理论四个阶段中存在的问题，提出相应内部审计质量提升建议。

Commercial banks play an indispensable role in China's economic activities, and the scale of commercial banks' operations is expanding with social progress, and the competition among banks is becoming increasingly fierce, which brings about an increase in various business risks. As a key function of commercial banks, the internal audit department plays an increasingly important role in evaluating and improving commercial banks' business activities and risk management. However, due to the lack of sufficient attention, there are still many deficiencies in the current internal audit quality evaluation of N banks. How to use the role of internal audit in commercial banks to achieve a high level of management and prevent corporate risks, we must start to improve the quality of internal audit. In view of the current development of commercial banks, it is important to establish a scientific, reasonable and effective internal audit quality evaluation system, which is of great practical significance.

This paper takes Bank N as the research object, combines the characteristics of internal audit quality and PDCA cycle theory, and uses the hierarchical analysis method to conduct a study to evaluate the quality of internal audit as the goal and build a new quality evaluation system. This paper firstly summarizes the various domestic and foreign literature on internal audit quality and its evaluation, secondly analyzes the current situation of internal audit work and the shortcomings of internal audit evaluation work in N Bank, and then tries to apply PDCA theory to select the indicators affecting internal audit quality according to four stages: planning, execution, inspection and disposal, and reconstructs an internal audit quality evaluation system that meets the actual situation of N Bank. The evaluation system of internal audit quality is reconstructed to meet the actual situation of Bank N. The newly constructed evaluation system was then combined with the internal audit data of Bank N and applied to the evaluation of internal audit quality of Bank N. The results of the study showed that the overall evaluation score of internal audit quality of Bank N was at the "average" level. After further analysis of the internal audit quality of Bank N, we propose suggestions for improving the internal audit quality based on the problems in the four stages of PDCA cycle theory.