Research On Ankai Bus Internal Audit Quality Evaluation Based On 5M1E Analysis

With the acceleration of economic globalization and the continuous improvement of the market economy,the competition between enterprises has become more and more fierce,which has led to increased business risks for enterprises.The internal audit department,as a key functional department in business management activities,always upholds the principle of independence,comprehensively and objectively evaluates the internal management and management activities of the enterprise,and its status in the enterprise becomes more and more important.To understand whether an enterprise is effectively playing its role in internal audit and whether it is fully performing its value-added functions in internal audit,it is necessary to evaluate the internal audit quality of the company reasonably.Therefore,it is of practical significance to establish an internal audit quality evaluation system that is in line with the actual development of Chinese enterprises.This article combines the principles of the 5M1 E analysis method with the characteristics of internal audit quality to build an evaluation system to evaluate internal audit quality.The article first sorts out and summarizes the relevant literature on domestic and foreign internal audit quality evaluation research,and reviews it.Subsequently,this article expounds the concepts related to internal audit,internal audit quality,internal audit quality evaluation and AHP,and also introduces the theoretical basis of internal audit and the basic framework of the 5M1 E analysis method.Then,taking Ankai Bus as an example,the current internal audit quality evaluation system of Ankai Bus is analyzed,and it is found that the current evaluation system has problems such as a single evaluation index and an excessively subjective evaluation method.Then,taking the internal audit quality influencing factors as the line,the influencing factors are divided into the six factors of the 5M1 E analysis method,combined with the analytic hierarchy process to give the evaluation index weight through the form of questionnaire survey,and construct the internal audit quality evaluation suitable for Ankai Bus System,and the evaluation system based on the 5M1 E analysis method is applied to the internal audit quality evaluation of Ankai Bus,and the results are calculated to prove that the 5M1 E analysis method is feasible to apply to the internal audit quality evaluation of Ankai Bus.According to the actual situation of Ankai Bus Enterprise,this article puts forward some guarantee measures for the smooth implementation of the internal audit quality evaluation system under the 5M1 E analysis method: obtaining the support of the company 's board of directors and management,establishing an effective communication mechanism,and forming an evaluation system promotion group Revise the evaluation system.It is expected to provide some reference opinions for other similar companies in China to implement the internal audit quality evaluation system under the 5M1 E analysis method.