Research On Internal Audit Quality Evaluation System Of H Company Based On Gray Comprehensive Evaluation Method

Under the background of industrial technology change and digital technology innovation,enterprises are facing an unstable and uncertain environment at home and abroad.In particular,manufacturing enterprises are also subject to foreign regulation and sanctions,and their operating environment is not optimistic.This makes enterprises need to achieve higher requirements in terms of operation and management.And internal audit can help enterprises to reduce costs and increase efficiency,is conducive to improve the management level and increase the value of enterprises,so more and more attention to enterprises.The full degree of the function of internal audit is determined by the level of internal audit quality.In order to improve the quality of internal audit,the conduct of internal audit quality evaluation work is a necessary prerequisite.In this paper,company H is the case study object,effectively evaluates the internal audit quality based on the gray comprehensive evaluation method,finds out the problems existing in the internal audit work and puts forward suggestions for improvement.At the same time,to explore the use of gray comprehensive evaluation method in the internal audit quality evaluation,to provide some reference for other enterprises in the internal audit quality evaluation.First of all,this paper is based on the internal audit quality evaluation method,specific reference to the China internal audit quality assessment manual internal audit quality evaluation standard system,combined with the present situation of H company internal audit,select the H company internal audit activities of key quality evaluation index,build a set of feasible internal audit quality evaluation index system.Secondly,the gray comprehensive evaluation method is selected as the evaluation method of H company’s internal audit quality evaluation system,and the hierarchical analysis method is used to determine the index weight of the system.Finally,the internal audit quality evaluation system of H company was applied to determine the weight of the evaluation index and calculate the comprehensive evaluation value of the internal audit quality.The research results show that the internal audit quality evaluation grade of H company is "good",which shows that the internal audit work of H Company is generally good,but there are also some shortcomings.In order to solve the problems found in time,this paper puts forward the corresponding countermeasures and measures:attaches great importance to the internal audit team construction,internal audit information platform,improve the internal audit supervision and evaluation mechanism and optimize the internal audit organization mode,so as to improve the quality of internal audit and improve the purpose of H company internal audit work.