会计学院知识库

  根据《“十四五”国家审计工作发展规划》，必须建立综合、有效的内部审计监管体制，健全中国的内部审计体制。在维护国家经济安全，促进企业高质量发展，推进国家重要决策执行等领域，具有重要的现实意义。内部审计内容的完整性、内部审计人员的自身素质和内部审计程序的合理性都影响着内部审计质量，这体现着内部审计具体实践的复杂程度。因此，内审人员在实践和计划上需要进行合理分析才能达成目标。

  本文首先对 TQM理论、PDCA的基本概念进行了概述，并对其内涵延伸过程进行了阐述。随后阐明对如何进行H科技公司内审质量评估。接下来，介绍了H科技公司目前的审计现状，并分析了存在的问题。最后以 AHP为研究手段，从机构、全过程和全人员三个维度选取评价指标来评估内部审计质量。全机构层面，从以下几个关键指标进行考量：独立性和权威性是否得到充分保障、资源的配置是否科学合理、规章的制定是否严谨有效。全过程方面，从以下几个关键指标进行考虑：从内部沟通交流是否高效准确、内部审计责任的追责机制是否完善、审计成果的落实是否有效执行等。全人员层面，从以下几个关键指标进行考虑：从审计人员的专业素质、工作年限、独立性、信息化审计的应用程度、参与培训的情况等，构建了一套评价体系。在此基础上，运用 YAAHP软件对H科技公司进行了实证分析，得到了H科技公司的内审质量为中等的结论。在文章的结尾，通过完善内部审计制度体系、加强内部审计工作深度、多种风险控制方法结合、确保审计成果落实、利用计算机技术健全内部审计监督几方面出发优化H科技公司内部审计质量，确保其高质量发展。

     According to the National Audit Development Plan for the Fourteenth Five-Year Plan, it is necessary to establish a comprehensive and effective internal audit regulatory system and to improve China's internal audit system. It is of great practical significance in areas such as maintaining national economic security, promoting high-quality development of enterprises, and advancing the implementation of important national decisions. The completeness of internal audit content, the internal auditors' own quality and the rationality of internal audit procedures all affect the quality of internal audit, which reflects the complexity of the specific practice of internal audit. Therefore, internal auditors need to make a rational analysis in practice and planning in order to achieve their goals.

     This paper firstly gives an overview of the basic concepts of TQM theory and PDCA, and elaborates on the process of extending their connotations. It then clarifies how to carry out the internal audit quality assessment of H Technology Company. Next, the current audit status of H Technology Company is introduced and the existing problems are analyzed. Finally, AHP is used as a research tool to assess internal audit quality by selecting evaluation indicators from three dimensions: organization, whole process and whole personnel. At the organization-wide level, the following key indicators are considered: whether the independence and authority are fully guaranteed, whether the allocation of resources is scientific and reasonable, and whether the regulations are formulated rigorously and effectively. At the whole process level, the following key indicators are considered: whether the internal communication is efficient and accurate, whether the mechanism of pursuing responsibility for internal audit is perfect, and whether the implementation of audit results is effective. At the all-personnel level, a set of evaluation system was constructed by considering the following key indicators: professional quality of auditors, years of experience, independence, degree of application of informationized auditing, and participation in training. On this basis, the YAAHP software was applied to empirically analyze H Technology Company, and the conclusion that the internal audit quality of H Technology Company is medium was obtained. At the end of the article, the internal audit quality of H Technology Company is optimized by improving the internal audit system system, strengthening the depth of internal audit work, combining multiple risk control methods, ensuring the implementation of audit results, and using computer technology to improve the internal audit supervision to ensure its high-quality development.