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      党的二十大提出，要着力推动高质量发展，若要推动审计工作的高质量发展，要始终关注审计全流程、各环节，切实提高工作质量。根据“十四五”时期我国内部审计发展的新要求，要明确内部审计工作重点，切实把握现实的迫切需要。 指出内部审计应聚焦服务公司高质量发展，强化对公司贯彻重大政策实施的审计。 近年来，随着经济的迅速发展，一些深层次的问题日益浮出水面，大家也逐渐意识到，内部审计在这个环节中起到关键作用，其对于加强企业风险管理、治理具有重要作用。因此，评价内部审计是否合理发挥作用，建立适当的内部审计质量评价体系尤为重要。

      本文首先梳理了国内外有关内部审计相关文献，在介绍了内部审计相关概念 和理论基础上，通过了解D制造业企业内部审计实际情况，发现D制造业企业 内部审计质量评价指标体系存在诸多问题：譬如指标设置过于片面和传统、权重分配不明确、企业管理层对内部审计质量评价体系缺乏重视等。基于以上背景，运用5M1E分析法确定指标，根据D制造业企业具体情况，运用层次分析法分配权重，建立适合D制造业企业的内部审计质量评价体系。运用建立的评价指标体系分析D制造业企业现有内部审计质量情况呈现“一般”状态。

      本文经过案例研究，得出的结论有：5M1E分析法可以用于内部审计质量评 价，D制造业企业通过建立的评价指标体系进行衡量整个内部审计工作体系，其 内部审计工作存在诸多缺陷，建立评价指标体系在运用过程中，还是应该与实际 情况相结合，随着时代发展，要不断变通其中的要素，不能一味照搬。并针对 5M1E 分析法六要素提出相关建议。最后，希望通过本文的研究为类似企业提供 参考。

       The 20th National Congress of the Communist Party of China proposed to focus on promoting high-quality development. If we want to promote the high-quality development of audit work, we must always pay attention to the entire audit process and all links, and effectively improve the quality of work.According to the new requirements for the development of internal audit in China during the 14th Five Year Plan period, it is necessary to clarify the focus of internal audit work and effectively grasp the urgent needs of reality. It is pointed out that internal audit should focus on serving the high-quality development of the company and strengthen the audit of the implementation of major policies by the company. In recent years, with the rapid development of the economy, some deep-seated problems have increasingly surfaced. People have gradually realized that internal audit plays a crucial role in this process, and it plays an important role in strengthening enterprise risk management and governance. Therefore, it is particularly important to evaluate whether internal audit plays a reasonable role and establish an appropriate internal audit quality evaluation system.

        This article first reviews the relevant literature on internal audit at home and abroad. After introducing the concepts and theoretical foundations of internal audit, it is found that there are many problems in the internal audit quality evaluation index system of D manufacturing  enterprise by understanding the actual situation of internal audit. For example, the indicator setting is too one-sided and traditional, the weight distribution is not clear, and the management of the enterprise lacks attention to the internal audit quality evaluation system. Based on the above background, the 5M1E analysis method is used to determine indicators. According to the specific situation of D manufacturing enterprise, the Analytic Hierarchy Process is used to allocate weights and establish an internal audit quality evaluation system suitable for D manufacturing enterprise. Using the established evaluation index system to analyze the current internal audit quality of D manufacturing enterprise, it shows a "general" state.

         After case studies, the conclusion drawn from this article is that the 5M1E analysis method can be used for internal audit quality evaluation. And D manufacturing enterprises measure the entire internal audit work system through the established evaluation index system. However, there are many shortcomings in their internal audit work. In the application process of establishing an evaluation index system, it should still be combined with the actual situation. With the development of the times, it is necessary to constantly adapt its elements and not blindly copy them.Finally, it is hoped that this study can serve as a source of inspiration for similar companies.