重庆理工大学
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摘要
摘要
我国经济迅速发展的背景下，企业面临着更加激烈的竞争环境，也在一定程度上
增加了企业经营的风险。在此背景下只有建立现代企业管理制度并加强企业内部管理
才有助于支撑企业在如此复杂且激烈的竞争环境中保持竞争力。内部审计督促企业通
过其生产和经营活动的监督以加强内部管理优化和完善，降低各类风险因素的影响并
更好的促进企业发展，这也是企业治理的重要构成部分。但是内部审计机构作为内部
监督评估的重要部门来说，内部审计质量对其起到了决定性的作用。且从一定程度上
来说企业内部审计职能的定位、总体质量评估以及人员专业素质和能力等与企业的内
部审计质量存在明显的关系。而作为内部审计的关键手段来说，内部审计质量如何事
关重大。基于此需要通过深入探究和分析的方式了解企业内部审计质量的不足和问题，
并加以优化，这有助于提高内部审计效率、加强风险防控能力的基础上更好的促进企
业的健康发展。
本文探究了 SN城市发展集团内部审计质量控制现状、存在的问题、解决策略。
论文研究内容如下：首先，结合内部审计治理控制理论对内部审计质量和其控制内涵
等进行了阐述与分析，并论述了相关理论。其次结合 SN城市发展集团现状和内部审
计质量控制等对 SN城市发展集团内部审计环境进行了详细的分析和论述。然后通过
问卷调查的形式对SN城市发展集团内部目前的审计质量控制实际发展情况和问题等
进行分析。继而再针对具体问题提出了有效的控制方案和策略，最后达到构建一套完
整有效的内部审计质量控制体系的目的，有效指导审计实践，为该集团内部审计质量
控制提供参考与借鉴，同时对其他相关企业也有一定的实用性和推广性。
关键词：内部审计，质量控制，问卷调查
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重庆理工大学硕士学位论文
Abstract
Under the background of China's rapid economic development, enterprises are facing
a more intense competitive environment, which also increases the risk of enterprise
management to a certain extent. In this context, only the establishment of modern
enterprise management system and the strengthening of enterprise internal management
can help support enterprises to maintain competitiveness in such a complex and fierce
competition environment. Internal audit urges enterprises to strengthen the optimization
and improvement of internal management through the supervision of their production and
business activities, reduce the impact of various risk factors and better promote the
development of enterprises, which is also an important part of corporate governance.
However, as an important department of internal supervision and evaluation, internal audit
quality plays a decisive role. And to some extent, the positioning of internal audit function,
overall quality assessment and professional quality and ability of personnel are obviously
related to the quality of internal audit. As a key means of internal audit, the quality of
internal audit is very important. Based on this, it is necessary to understand the deficiencies
and problems of the internal audit quality of enterprises through in-depth exploration and
analysis, and optimize them, which is conducive to improving the efficiency of internal
audit and strengthening the risk prevention and control ability to better promote the healthy
development of enterprises.
This paper explores the status quo, existing problems and solutions of internal audit
quality control of SN Urban Development Group. The content of this paper is as follows:
First, the internal audit quality and its control connotation are elaborated and analyzed in
combination with the theory of internal audit governance control, and related theories are
discussed. Secondly, combined with the status quo and internal audit quality control of SN
Urban Development Group, the internal audit environment of SN Urban Development
Group is analyzed and discussed in detail. Then through the form of questionnaire survey,
the actual development situation and problems of audit quality control in SN Urban
Development Group are analyzed. Furthermore, effective control schemes and strategies
are put forward for specific problems, Finally, a complete and effective quality-control
system for internal audit will be formed. With some useful references for the group's
internal audit，this system can guide audit practice effectively，And it can also be applied
and popularized by other related enterprises.
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