【正文】 部審計(jì)質(zhì)量控制的全過程控制制度7 致謝四、進(jìn)度計(jì)劃9 / 37 2022 年 12 月 5 日 2022 年 12 月 20 日3 初稿 2022 年 2 月 29 日4 中期檢查 2022 年 3 月 15 日 2022 年 4 月 15 日五、指導(dǎo)教師意見a 同學(xué)的“A 企業(yè)內(nèi)部審計(jì)質(zhì)量控制研究”的選題符合會(huì)計(jì)學(xué)專業(yè)研究方向。指導(dǎo)教師：b 2022 年 12 月 31 日10 / 37中 期 報(bào) 告題目：A 企業(yè)內(nèi)部審計(jì)質(zhì)量控制研究報(bào)告人：a一、進(jìn)展情況（1）在網(wǎng)上搜尋關(guān)于 A 公司介紹及相關(guān)銷售情況。（3）進(jìn)一步了解與學(xué)習(xí)內(nèi)部審計(jì)質(zhì)量控制的概念。（1）對(duì)論文所涉及的知識(shí)認(rèn)識(shí)得不夠深刻，所以對(duì)命題的深入不夠。 （1）在往后的論文寫作中，主要研究任務(wù)在已完善的基礎(chǔ)上加以完善。（3）撰寫畢業(yè)論文、完成外文資料譯文的排版、打印、裝訂，課件的計(jì)算機(jī)輸出，整理畢業(yè)論文材料；二、指導(dǎo)教師意見該同學(xué)的論文按照開題報(bào)告的計(jì)劃進(jìn)度已經(jīng)完成相關(guān)的寫作部分，內(nèi)容也按照開題報(bào)告的框架完成了相應(yīng)的部分，通過中期報(bào)告檢查。指導(dǎo)教師：b 2022 年 3 月 20 日12 / 37中 文 摘 要健全的內(nèi)部審計(jì)機(jī)構(gòu)及內(nèi)部審計(jì)質(zhì)量控制機(jī)制的成功設(shè)立，不僅可以促進(jìn)內(nèi)部審計(jì)人員工作的效率提高和效果的加強(qiáng)，同時(shí)也是完善企業(yè)公司治理的重要構(gòu)成部分，作為企業(yè)的防疫系統(tǒng)，也將更有利于對(duì)公司業(yè)績的公平評(píng)價(jià)和企業(yè)價(jià)值最大化的增加。這些問題很大程度上影響了審計(jì)的質(zhì)量，所以加強(qiáng)對(duì)內(nèi)部審計(jì)質(zhì)量控制，是提高企事業(yè)單位內(nèi)部審計(jì)質(zhì)量的關(guān)鍵。關(guān)鍵詞：內(nèi)部審計(jì) 審計(jì)質(zhì)量 對(duì)策13 / 37英 文 摘 要Sound internal audit and internal audit quality control mechanism for the successful establishment can not only contribute to the strengthening of the internal audit staff to improve the efficiency and effectiveness of, but also improve an important part of corporate governance, as the epidemic prevention system of enterprises, will also be more conducive to increase the performance of the pany fair evaluation and enterprise value maximization. Under the guidance of national policy, China is gradually strengthening the construction of internal audit system and made a lot of research results, but there are still many problems: need to further improve the quality of internal audit team。 internal audit quality control system is not reasonable。 internal audit quality control of practical needs.These problems greatly affect the audit quality, so to strengthen the quality control of internal audit, internal audit is the key to improve the quality of enterprises and institutions. According to the enterprise internal audit quality control of various factors, bined with the actual situation of the survival and development, expounds the certain enterprise internal audit quality control problems, analyze the causes of the problems, and then puts forward the suggestions of internal audit quality control measures, and a series of corresponding security measures.Keywords Internal audit Audit quality Countermeasure14 / 37目 錄 .........................................................................................................................................16 選題的背景 ....................................................................................................................................................16 選題的目的 ....................................................................................................................................................16 選題的意義 ....................................................................................................................................................17 研究思路 ........................................................................................................................................................17 .............................................................................................18 內(nèi)部審計(jì)質(zhì)量控制含義 ................................................................................................................................18 審計(jì) ........................................................................................................................................................18 審計(jì)質(zhì)量 ...............................................................................................................................................18 審計(jì)質(zhì)量控制 .......................................................................................................................................19 內(nèi)部審計(jì)質(zhì)量控制方法 ................................................................................................................................20 審計(jì)質(zhì)量的事前控制 ............................................................................................................................21 審計(jì)質(zhì)量的事中控制 ............................................................................................................................21 審計(jì)質(zhì)量的事后控制 ............................................................................................................................213. A 企業(yè)內(nèi)部審計(jì)質(zhì)量控制的現(xiàn)狀和存在的問題 .................................................................21 A 企業(yè)基本情況概述 ....................................................................................................................................21 企業(yè)的基本情況 ..................................................................................................................................21 企業(yè)財(cái)務(wù)會(huì)計(jì)人員的分工及責(zé)任描述 ..............................................................................................22 A 企業(yè)內(nèi)部審計(jì)質(zhì)量控制的現(xiàn)狀 ................................................................................................................22 調(diào)研 A 企業(yè)會(huì)計(jì)系統(tǒng)的說明 ................................................................................................................22 調(diào)研 A 企業(yè)內(nèi)部審計(jì)的說明 ................................................................................................................23 A 企業(yè)內(nèi)部審計(jì)質(zhì)量控制存在的問題 ........................................................................................................23 內(nèi)審機(jī)構(gòu)人員配備不夠合理，人員素質(zhì)難以適應(yīng)工作需要 ............................................................23 內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置不規(guī)范 ....................................................................................................................24 內(nèi)部審計(jì)制度的立法滯后，可操作性不強(qiáng) ........................................................................................24 A 企業(yè)內(nèi)部審計(jì)質(zhì)量控制問題的原因分析 .................................................................25 內(nèi)部審計(jì)隊(duì)伍素質(zhì)有待提高 ........................................................................................................................