本文選題：內(nèi)部審計(jì)質(zhì)量控制　切入點(diǎn)：內(nèi)部審計(jì)　出處：《重慶理工大學(xué)》2017年碩士論文

【摘要】：隨著社會(huì)的不斷進(jìn)步,經(jīng)濟(jì)的可持續(xù)發(fā)展,內(nèi)部審計(jì)工作在經(jīng)濟(jì)生活中的重要地位逐漸凸顯,這樣就提高了對(duì)內(nèi)部審計(jì)工作的質(zhì)量要求。內(nèi)部審計(jì)的質(zhì)量是確保內(nèi)部審計(jì)工作發(fā)揮應(yīng)有職能的前提保障,涉及審計(jì)工作的整個(gè)過(guò)程,不僅取決于內(nèi)部審計(jì)工作的內(nèi)容、內(nèi)部審計(jì)操作者的個(gè)人能力與內(nèi)部審計(jì)項(xiàng)目的流程,還與內(nèi)部審計(jì)工作的復(fù)雜程度及性質(zhì)密切相關(guān),所以,要對(duì)內(nèi)部審計(jì)工作的執(zhí)行及操作進(jìn)行系統(tǒng)控制才能保證其目標(biāo)的實(shí)現(xiàn)。本文采用以文獻(xiàn)法為主研究方法,再結(jié)合CJ公司內(nèi)部審計(jì)工作的實(shí)際情況進(jìn)行案例分析,對(duì)其內(nèi)部審計(jì)質(zhì)量及執(zhí)行進(jìn)行嚴(yán)密的討論。本文首先以內(nèi)部審計(jì)工作質(zhì)量控制的相關(guān)理論為出發(fā)點(diǎn),簡(jiǎn)述了PDCA循環(huán)理論的定義及內(nèi)部審計(jì)質(zhì)量的概念,隨后引出內(nèi)部審計(jì)質(zhì)量控制的內(nèi)涵、特點(diǎn)、重要性,PDCA循環(huán)理論法以及二者的融合,分析了在PDCA循環(huán)模式下開(kāi)展內(nèi)部審計(jì)工作應(yīng)設(shè)置的控制點(diǎn)。然后對(duì)CJ公司內(nèi)部審計(jì)質(zhì)量控制現(xiàn)狀進(jìn)行簡(jiǎn)要論述,并分析其中存在的問(wèn)題。最后,基于CJ公司內(nèi)部審計(jì)質(zhì)量控制工作中存在的問(wèn)題分別站在內(nèi)部審計(jì)機(jī)構(gòu)和內(nèi)部審計(jì)項(xiàng)目?jī)蓚�(gè)層面進(jìn)行研究分析。在內(nèi)部審計(jì)機(jī)構(gòu)層面,主要從保證內(nèi)部審計(jì)的獨(dú)立性和權(quán)威性、合理配置審計(jì)資源、制定內(nèi)部審計(jì)質(zhì)量控制規(guī)范、建立審計(jì)項(xiàng)目督導(dǎo)、加強(qiáng)溝通交流、對(duì)內(nèi)部審計(jì)責(zé)任進(jìn)行追究、對(duì)審計(jì)質(zhì)量進(jìn)行考核與評(píng)價(jià)、外部評(píng)價(jià)與做好客戶滿意度調(diào)查等幾個(gè)方面進(jìn)行內(nèi)部審計(jì)質(zhì)量控制。在內(nèi)部審計(jì)項(xiàng)目層面,主要從內(nèi)部審計(jì)項(xiàng)目的確定、開(kāi)展審計(jì)前期調(diào)查、實(shí)施審計(jì)風(fēng)險(xiǎn)評(píng)估、編制審計(jì)方案、審計(jì)證據(jù)、審計(jì)日記及工作底稿、三級(jí)復(fù)核制度、審計(jì)報(bào)告、審計(jì)檔案及后續(xù)審計(jì)等幾個(gè)方面進(jìn)行內(nèi)部審計(jì)質(zhì)量控制。本文通過(guò)對(duì)CJ公司的內(nèi)部審計(jì)質(zhì)量控制內(nèi)容進(jìn)行系統(tǒng)而全面地分析,發(fā)掘其中存在的弊端與問(wèn)題,并提出針對(duì)性的有效解決措施,對(duì)于我國(guó)其他企業(yè)完善內(nèi)部審計(jì)工作具有一定的參考價(jià)值,這樣有助于完善內(nèi)部審計(jì)質(zhì)量控制體系及提高工作質(zhì)量。在內(nèi)部審計(jì)質(zhì)量控制系統(tǒng)里加入PDCA循環(huán)理論法,不僅促進(jìn)內(nèi)部審計(jì)質(zhì)量控制工作的完善,還為內(nèi)部審計(jì)工作的開(kāi)展夯實(shí)了理論基礎(chǔ)。
[Abstract]:With the continuous progress of society and the sustainable development of economy, the important position of internal audit work in economic life is gradually prominent, which improves the quality requirements of internal audit work.The quality of internal audit is the prerequisite to ensure that the internal audit should play its due function. The whole process of internal audit involves not only the content of internal audit, but also the content of internal audit.The individual competence of the internal audit operator is closely related to the process of the internal audit project, as well as to the complexity and nature of the internal audit work, so,The implementation and operation of internal audit should be systematically controlled in order to ensure the realization of its objectives.This article adopts the literature method as the main research method, then carries on the case analysis combined with the CJ company internal audit work actual situation, carries on the rigorous discussion to its internal audit quality and the execution.Based on the related theories of internal audit quality control, the definition of PDCA cycle theory and the concept of internal audit quality are briefly introduced in this paper, and then the connotation and characteristics of internal audit quality control are introduced.The importance of PDCA cycle theory method and the fusion of the two methods are analyzed, and the control points that should be set up to carry out the internal audit work under the PDCA cycle mode are analyzed.Then the current situation of internal audit quality control in CJ Company is briefly discussed, and the existing problems are analyzed.Finally, based on the CJ company internal audit quality control problems in the internal audit institutions and internal audit project two levels of research and analysis.At the level of internal audit organization, it mainly aims at ensuring the independence and authority of internal audit, rationally allocating audit resources, formulating internal audit quality control standard, establishing audit project supervision, strengthening communication and communication.The internal audit responsibility is investigated, the audit quality is evaluated and evaluated, and the external evaluation and customer satisfaction investigation are carried out to control the internal audit quality.At the level of internal audit project, it mainly includes the determination of internal audit project, the pre-audit investigation, the implementation of audit risk assessment, the preparation of audit scheme, audit evidence, audit diary and work paper, the three-level review system, and audit report.Audit files and follow-up audit and other aspects of internal audit quality control.Based on the systematic and comprehensive analysis of the content of internal audit quality control of CJ Company, this paper explores the disadvantages and problems, and puts forward some effective solutions.It has certain reference value for other enterprises in our country to perfect the internal audit work, which is helpful to perfect the internal audit quality control system and improve the work quality.The introduction of PDCA cycle theory into the internal audit quality control system not only promotes the improvement of internal audit quality control, but also solidifies the theoretical foundation for the development of internal audit.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F426.82

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