A公司内部审计质量控制对策研究基于PDCA循环理论审计学专业.docx

内容摘要随着我国经济的不断发展，企业不断的改革，使得我国内部审计工作取得了明显的进步，也使得内部审计工作在经济生活中的地位越发重要，因为它可以为各方利益的实现提供保障，也正因为如此，导致越来越多的人关注企业内部质量控制的情况，而且人们对内部审计质量的期望也越来越高优化企业的内部审计质量控制不仅可以提高审计人员的工作效率，也可以改善企业的经营状况，还可以使企业利益最大化所以，研究企业的内部审计质量控制具有重大的意义本文采用文献研究、规范研究和案例分析相结合的方法，对A公司内部审计工作的实际情况进行研究分析，对其内部审计质量以及执行情况进行探究本文首先借鉴了国内外的现有研究成果，在此基础上，对内部审计质量控制的相关概念和相关理论进行了阐述，随后介绍了PDCA循环理论与内部审计质量控制二者之间如何融合，分析了内部审计在PDCA循环模式下开展工作时应设置的控制点然后对A公司目前的内部审计质量控制现状进行研究，并分析其中存在的问题最后，根据A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层面和内部审计项目层面进行对策研究本文一共由五部分构成第一部分是绪论，该部分主要从企业内部审计质量控制的研究背景及意义、文献综述、研究目的与内容、研究方法与思路、研究创新点这五点来简单叙述本文的研究方向。

第二部分阐述的是相关概念及理论基础，主要是对内部审计质量控制的涵义及特点、内部审计质量控制的目的，重要性以及内部审计质量控制的方法进行概述，接下来对本文相关的理论基础进行阐述第三部分对A公司做了一个的简单介绍，然后阐述了A公司内部审计质量控制现状及问题第四部分阐述了A公司内部审计在PDCA各阶段的质量控制对策，即是把PDCA循环理论当作根本，对A公司当前的内部审计质量控制制度进行探究，然后建立起一套较为完备的内部审计质量控制体系第五部分是结论，总体阐述研究结论，以及指出研究的不足本文期望通过对A公司的内部审计质量控制进行研究，可以从本质上能够真正提高A公司的内部审计质量并且同时期望可以对其他企业在完成内部审计质量控制的相关工作上有一定的参考价值关键词：内部审计质量控制；内部审计；PDCA 循环理论AbstractWith the continuous development of our country’s economy and the continuous reform of enterprises, our internal audit work has made significant progress, and the position of internal audit work in economic life has become increasingly important. Because it can provide guarantees for the realization of the interests of all parties, it is precisely because of this, leading to more and more people concerned about the internal quality control of the enterprise, and peoples expectations of the quality of internal audit is also growing. Optimizing the companys internal audit quality control can not only improve the work efficiency of the auditors, but also improve the business conditions of the company and maximize the benefits of the company. Therefore, it is of great significance to study the internal audit quality control of a company.This article adopts the combination of literature research, normative research, and case analysis to research and analyze the actual situation of internal auditing of Company A, and explores the quality and implementation of internal audit. This article first draws on the existing research results at home and abroad, and on this basis, elaborates the relevant concepts and related theories of internal audit quality control, and then introduces the integration of PDCA cycle theory and internal audit quality control.It analyzes the control points that should be set up for internal auditing under the PDCA cycle model. Then, the status quo of A internal audit quality control is briefly discussed,and analyze the existing problems. Finally, based on the problems in the internal audit quality control of A company, we research and analysis it by two aspects internal audit institution and internal audit project.This article consists of five parts. The first part is the introduction. This part mainly narrates the research direction of this article from the research background and significance of the internal audit quality control of the enterprise, literature review, research purpose and content, research methods and ideas, and research innovation points. The second part elaborates the relevant concepts and theoretical reviews. It mainly summarizes the meanings and characteristics of internal audit quality control, the purpose and importance of internal audit quality control, and the methods of internal audit quality control. The related theories of this article are followed. The basics are elaborated. The third part gives a brief introduction to Company A, and then elaborates the current situation and problems of Company As internal audit quality control. The fourth part elaborates the quality control measures of PDCA at each stage of internal audit of Company A. That is, it considers the PDCA cycle theory as a fundamental issue, explores Company A’s current internal audit quality control system, and then establishes a relatively complete set of internal audits. Quality control system. The fifth part is the conclusion, the overall description of the research conclusions, and pointing out the lack of research.This article expects that by studying A companys internal audit quality control, it can essentially improve A companys internal audit quality. At the same time, it is expected to have certain reference value for other companies in completing the related work of internal audit quality control.Key words： Intern Audit Quality Control; Intern Audit; PDCA cycle System 目 录一、绪论 1（一）研究背景及意义 1（二）文献综述 3（三）研究目的与内容 8（四）研究方法与思路 9（五）研究创新点 10二、相关概念及理论基础 11（一）相关概念 11（二）理论基础 15三、A公司内部审计质量控制现状及问题 18（一）A公司基本概况 18（二）A公司内部审计质量控制现状 18（三）A公司内部审计质量控制存在的问题 21四、A公司内部审计 PDCA 各阶段的质量控制对策 26（一）A公司内部审计P阶段的质量控制对策 26（二）A公司内部审计D阶段的质量控制对策 32（三）A公司内部审计C阶段的质量控制对策 36（四）A公司内部审计A阶段的质量控制对策 39五、结论 41（一）研究结论 41（二）研究结论 42参考文献 43致谢 4613一、绪论（一）研究背景及意义1.研究背景近年来，像国外的安然公司、世通公司，此外还有像国内的宜安科技、银广夏等大量的上市公司在会计工作中都存在一定的违规与猫腻，发生了多起欺诈事件。

一时间，把内部审计质量控制推到了风口浪尖鉴于上市公司内部会计信息造假现象如此猖狂与普遍，有必要采取强力的针对性措施进行管控，营造一个诚信的会计环境，为此，需要制定一套更加严格的内部审计质。