Research On Internal Audit Quality Evaluation System Of Z Company

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.