基于PDCA循环理论法的CJ公司内部审计质量控制优化研究

发布时间：2018-03-30 21:46

本文选题：内部审计质量控制　切入点：内部审计　出处：《重庆理工大学》2017年硕士论文

【摘要】：随着社会的不断进步,经济的可持续发展,内部审计工作在经济生活中的重要地位逐渐凸显,这样就提高了对内部审计工作的质量要求。内部审计的质量是确保内部审计工作发挥应有职能的前提保障,涉及审计工作的整个过程,不仅取决于内部审计工作的内容、内部审计操作者的个人能力与内部审计项目的流程,还与内部审计工作的复杂程度及性质密切相关,所以,要对内部审计工作的执行及操作进行系统控制才能保证其目标的实现。本文采用以文献法为主研究方法,再结合CJ公司内部审计工作的实际情况进行案例分析,对其内部审计质量及执行进行严密的讨论。本文首先以内部审计工作质量控制的相关理论为出发点,简述了PDCA循环理论的定义及内部审计质量的概念,随后引出内部审计质量控制的内涵、特点、重要性,PDCA循环理论法以及二者的融合,分析了在PDCA循环模式下开展内部审计工作应设置的控制点。然后对CJ公司内部审计质量控制现状进行简要论述,并分析其中存在的问题。最后,基于CJ公司内部审计质量控制工作中存在的问题分别站在内部审计机构和内部审计项目两个层面进行研究分析。在内部审计机构层面,主要从保证内部审计的独立性和权威性、合理配置审计资源、制定内部审计质量控制规范、建立审计项目督导、加强沟通交流、对内部审计责任进行追究、对审计质量进行考核与评价、外部评价与做好客户满意度调查等几个方面进行内部审计质量控制。在内部审计项目层面,主要从内部审计项目的确定、开展审计前期调查、实施审计风险评估、编制审计方案、审计证据、审计日记及工作底稿、三级复核制度、审计报告、审计档案及后续审计等几个方面进行内部审计质量控制。本文通过对CJ公司的内部审计质量控制内容进行系统而全面地分析,发掘其中存在的弊端与问题,并提出针对性的有效解决措施,对于我国其他企业完善内部审计工作具有一定的参考价值,这样有助于完善内部审计质量控制体系及提高工作质量。在内部审计质量控制系统里加入PDCA循环理论法,不仅促进内部审计质量控制工作的完善,还为内部审计工作的开展夯实了理论基础。
[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.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F426.82

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