当今社会不断进步，经济活动扮演着举足轻重的作用，企业作为经济活动中的 重要组成，是经济发展的动力源泉，其中内部审计工作为企业的发展保驾护航。要 想发挥出内部审计的作用，就要提高内部审计的质量，包括宏观层面质量和微观层 面质量，并且只有对这两个层面的质量都进行了控制才能保证其目标的实现。 本文认为要有效解决内部审计质量问题，必须建立内部审计质量衡量标准。因 此，基于内部审计质量的内涵，以PDCA模型为分析手段，运用层次分析法进行研 究，结合Z公司内部审计工作的实际情况进行案例分析，通过对其内部审计质量进 行严密的讨论，提出了一个多层次的内部审计质量衡量标准。本文首先简述了内部 审计质量的概念、PDCA模型的定义，并对 Z公司内部审计情况进行简要论述；然 后通过PDCA模型，依照计划、实施、检查、处理的四个阶段，分析归纳出在内部 审计宏观层面和微观层面中影响内部审计质量的关键因素，并运用层次分析法对影 响内部审计质量的关键因素设定相应权重；再选取10位专家，运用专家打分法对Z 公司内部审计质量情况依照评分细则进行打分，并进行评价；最后根据评价结果提 出相应的质量改进策略，从组建审计中心、扩大审计监督覆盖、优化审计复核机制 等多个方面进行改进完善。 本文通过对Z公司内部审计质量进行综合分析，发掘其中存在的弊端与问题， 并提出有针对性的解决措施，这样有助于提高Z公司内部审计工作质量。在内部审 计质量管理中加入 PDCA模型、层次分析法，不仅能促进内部审计工作质量的完善， 还能为内部审计工作的开展夯实理论基础。 关键词 内部审计质量；PDCA模型；层次分析法 II Abstract Nowadays, with the continuous progress of society, economic activities play an important role. As an important part of economic activities, enterprises are the power source of economic development, and the internal audit work is the escort for the development of enterprises. To play the role of internal audit, we need to improve the quality of internal audit, including the quality of macro level and micro level, and only by controlling the quality of these two levels can we ensure the realization of its objectives. In order to solve the problem of internal audit quality effectively, we must establish the standard of internal audit quality measurement. Therefore, based on the connotation of internal audit quality, taking PDCA model as the analysis method, using analytic hierarchy process to study, combining with the actual situation of internal audit work of Z Company for case analysis, through the strict discussion of its internal audit quality, this paper puts forward a multi-level internal audit quality measurement standard. Firstly, this paper introduces the concept of internal audit quality, the definition of PDCA model, and the definition of internal audit quality Z company's internal audit situation is briefly discussed; then through PDCA model, according to the four stages of planning, implementation, inspection and processing, it analyzes and summarizes the key factors that affect the internal audit quality at the macro level and micro level, and sets the corresponding weight for the key factors that affect the internal audit quality by using analytic hierarchy process; then selects 10 experts and uses the expert scoring method to score the internal audit quality of Z company according to the scoring rules, and evaluates it. Finally, according to the evaluation results, the corresponding quality improvement strategies are put forward, which are improved from the establishment of Audit Center, expansion of audit supervision coverage, optimization of audit review mechanism and other aspects. Through the comprehensive analysis of the internal audit quality of Z company, this paper explores the shortcomings and problems, and puts forward the targeted solutions, which will help to improve the internal audit quality of Z company. PDCA model and analytic hierarchy process can not only improve the quality of internal audit, but also lay a solid theoretical foundation for the development of internal audit. Key words Quality of internal audit; PDCA model; Analytic hierarchy process III 目 录 摘要········I Abstract·····II 第1章 绪 论·············1 1.1 研究背景············1 1.2 研究意义············2 1.3 国内外研究现状···2 1.3.1 国外研究现状·2 1.3.2 国内研究现状·3 1.3.3 研究评述·······6 1.4 研究思路与方法···6 1.4.1 研究思路·······6 1.4.2 研究方法·······6 第2章 相关理论综述····9 2.1 内部审计············9 2.1.1 什么是内部审计················9 2.1.2 内部审计的组织形式··········9 2.2 内部审计质量·····10 2.2.1 什么是内部审计质量及控制10 2.2.2 内部审计质量控制的特点···10 2.2.3 内部审计质量控制的重要性11 2.3 PDCA模型········11 2.4 层次分析法········12 2.5 本章小结···········13 第3章 Z公司内部审计管理现状······15 3.1 Z公司及其内部审计部门简介···15 3.1.1 Z公司简介···15 3.1.2 Z公司组织结构···············15 3.1.3 Z公司内部审计部门·········16 3.2 Z公司内部审计人员资源现状···16 3.3 Z公司内部审计内容···············18 3.4 Z公司内部审计质量规范及评价18 IV 3.4.1 Z公司内部审计质量规范···18 3.4.2 Z公司内审质量评价情况···20 3.5 本章小结···········21 第4章 构建Z公司内部审计质量评价体系并评价···23 4.1 评价体系构建的基本原则········23 4.2 审计质量评价指标选取及分析··23 4.2.1 内部审计质量宏观层面······23 4.2.2 内部审计质量微观层面······25 4.3 设定审计质量评价体系指标权重·················27 4.3.1 建立层次结构模型············27 4.3.2 构造判断矩阵并计算·········28 4.3.3 判断矩阵的一致性检验······31 4.3.4 层次总排序···32 4.4 评价等级的划分··32 4.5 对Z公司内部审计质量实施评价·················35 4.5.1 对Z公司内部审计质量评分35 4.5.2 评价结果分析37 4.6 本章小结···········39 第5章 内部审计质量改进策略·········41 5.1 组建审计中心增强审计力度·····41 5.2 扩大审计监督覆盖提高审计质量·················41 5.3 提高内部审计人员工作质量·····42 5.3.1 提升内部审计人员专业胜任能力············42 5.3.2 健全以质量为核心的绩效考评制度·········42 5.3.3 运用信息化手段提高审计质量···············43 5.4 优化审计复核机制·················43 5.5 利用 PDCA模型持续改进内部审计质量·······43 5.6 完善外部评价制度·················44 5.7 本章小结···········44 结 论······45