内部审计虽不会直接使企业受益，但可以防止企业运营风险，并在运营过程中起到 监督、控制与服务等职能作用，对于达成公司治理目标与提高公司 价值方面起到重要的 作用，而内部审计质量管理的高低直接影响着内部审计作用的发挥，因此本文对Y公司 内部审计质量管理的研究具有非常重要的意义。经过查阅国内外期刊与 文献，搜集关于 增强公司内部审计质量管理水准的文献欧亿·体育（中国）有限公司，了解内部审计的相关理论。通过访谈和问 卷调查，更好地了解Y公司内部审计质量管理存在的问题和不足，更深入地 了解问题的 根本原因，从而找到进一步解决问题的方法。本文以Y公司为研究对象，介绍了Y公 司的组织架构、内部控制和内审业务开展等基本情况，对Y公司内部审计质量管理现 状 进行了分析，发现Y公司在内部审计人员认知、内部审计管理制度、内审人员专业能力、 后续跟踪审计等方面存在问题和不足，结合公司发展要求与经营目标，研究公司内部审 计质量管理方面存在的缺陷，希望提供一个方案，以更有效改进内部审计工作，提高内 部审计质量管理水平。 本文的研究，进一步的明确了内部审计质量管理的目标和原则，完 善了内部审计的 流程，提出了提高内部审计监督控制、完善内部审计管理制度、加强审计人员的专业性 和强化后续跟踪审计这四个解决问题的措施，从而为改进内部审计质量管 理工作，履行 内部审计的监督、咨询服务和价值增值等职能发挥了作用。笔者希望文中所探讨的内容 能提供一定的借鉴意义。本文在内部审计模式的选取上，建议采用风险导向 为主并且结 合事前、事中和事后审计为辅的审计模式，风险导向审计模式是目前一种先进的审计模 式，这种模式与目前错综复杂的内外部竞争环境和自身希望加强风险管理的需 求相契 合，而事前、事中和事后审计的交互协作模式也是减少审计风险的有效手段。本文在内 部审计质量管理的组织保证上，采用的是设置领导小组和管理办公室的方式，并将 全员 参与、界定岗位职责等思想融入其中，以确保各单位各司其职。本文在改进方案的措施 中提到了问责机制、闭环整改机制、轮岗机制、终身学习制、绩效考核、强化信息化 思 想建设、奖优罚劣等管理理念或手段，也是希望借助先进的管理理念或有效的管理手段 来推进内部审计质量管理水平的提升，发挥内部审计在公司治理中的作用。 关键词：内 部审计；质量管理；改进方案 II ABSTRACT Although internal audit will not directly benefit the enterprise, it can prevent the operation risk of the enterprise, and play a role of supervision, control and service in the operation process, which plays an important role in achieving the corporate governance objectives and improving the value of the company, and the level of internal audit quality management directly affects the role of internal audit. Therefore, this paper focuses on the internal audit quality of Y company The research of quantity management is of great significance. Through consulting domestic and foreign journals and literature, collecting literature on enhancing the quality management level of internal audit, to understand the relevant theories of internal audit. Through interviews and questionnaires, we can better understand the problems and deficiencies of Y company's internal audit quality management, and more deeply understand the root causes of the problems, so as to find further solutions. This paper takes Y company as the research object, introduces the organizational structure, internal control and internal audit business development of Y company, analyzes the current situation of internal audit quality management of Y company, and finds that Y company has problems and deficiencies in the aspects of internal auditor cognition, internal audit management system, professional ability of internal auditors, follow-up audit, etc., in combination with the company's development requirements And business objectives, study the defects of internal audit quality management, and hope to provide a plan to improve the internal audit work and improve the level of internal audit quality management. The research of this paper further clarifies the objectives and principles of internal audit quality management, improves the process of internal audit, and puts forward four measures to solve these problems: improving the supervision and control of internal audit, improving the management system of internal audit, strengthening the professionalism of auditors and strengthening the follow-up audit, so as to improve the quality management of internal audit and perform the internal audit The functions of supervision, consulting service and value-added have played a role. The author hopes that the content discussed in this paper can provide some reference. In terms of the selection of internal audit mode, this paper suggests to adopt a risk-based audit mode, which is supplemented by pre, in and after audit. The III risk-based audit mode is an advanced audit mode at present. This mode is in line with the current complex internal and external competition environment and the demand of strengthening risk management, while the pre, in and after audit mode Interactive cooperation mode is also an effective way to reduce audit risk. In the organizational guarantee of internal audit quality management, this paper adopts the way of setting up leading group and management office, and integrates the ideas of full participation and defining post responsibilities into it, so as to ensure that each unit performs its own duties. In the measures to improve the plan, this paper refers to the management concepts or means such as accountability mechanism, closed-loop rectification mechanism, rotation mechanism, lifelong learning system, performance appraisal, strengthening information-based ideological construction, awarding the best and punishing the inferior. It also hopes to promote the improvement of internal audit quality management level with the help of advanced management concepts or effective management methods, and play the role of internal audit in corporate governance effect. Key words: internal audit; quality management; improvement scheme IV 目录 摘要 ............................................................................................................................................. I ABSTRACT ............................................................................................................................... II 目录 ........................................................................................................................................... IV 第一章 绪论 .............................................................................................................................. 1 1.1 研究背景与意义 ......................................................................................................... 1 1.1.1 研究背景 .......................................................................................................... 1 1.1.2 研究意义 .......................................................................................................... 2 1.2 文献综述与相关理论 ................................................................................................. 3 1.2.1 文献综述 .......................................................................................................... 3 1.2.2 相关理论 .......................................................................................................... 8 1.3 研究内容与方法 ....................................................................................................... 13 1.3.1 研究目标 ........................................................................................................ 13 1.3.2 研究内容 ........................................................................................................ 14 1.3.3 研究方法 ........................................................................................................ 15 第二章 Y企业内部审计质量管理现状 ................................................................................ 17 2.1 Y企业现状 ............................................................................................................... 17 2.1.1 Y企业简介 ..........................................................................................