Research On Internal Audit Quality Evaluation Of X Province Tobacco Company

At present,China's economy has entered a period of stable development.The tobacco industry is an important pillar industry of the national economy.Its healthy and sustainable development is related to the development direction of China's economy.The role of internal auditing in the tobacco industry is particularly important to promote the preservation and appreciation of state-owned assets.Therefore,it is necessary to improve the quality of internal auditing in the tobacco industry.By constructing an internal audit quality evaluation system,we will find out the shortcomings existing in internal auditing and gradually improve the internal audit function.According to the characteristics of tobacco internal audit management,this paper takes the internal audit of X Province Tobacco Company as the focus,and selects its representative office.First,it analyzes the current status of internal audit quality evaluation of its resident office,and combs out the key indicators related to internal audit quality in four levels.Then,through the analytic hierarchy process,combined with expert scoring opinions,the target matrix is established.Finally,According to the calculated index weights,the index standard value is established,and a new internal audit quality evaluation system is obtained.Based on the current status of internal audit of the resident office,the internal audit quality evaluation score under the new internal audit quality evaluation system is obtained.Based on the comparison of the new internal audit quality evaluation results and the previous internal audit quality evaluation results,we identify the constraints that affect the internal audit quality of X Province Tobacco Company,and make recommendations for the internal audit improvement direction of the tobacco company.Through research,the current internal audit quality evaluation system of the tobacco company was improved,and the internal audit quality of X Province Tobacco Company was optimized.