Study On The Quality Evaluation Of The Central Bank's Internal Audit Based On Fuzzy Analytic Hierarchy Process

As a key component of testing the effectiveness of internal audit work,Internal audit quality assessment is a great significance to promote the three-dimensional transformation of internal audit work and improve the quality of internal audit.In recent years,the internal audit departments at all levels of the Central Bank have actively carried out theoretical research and practical exploration of assessments,and will continue to advance the tasks of improving the internal audit quality control and internal auditing.However,from the perspective of theoretical research and practice,the problems faced in the overall promotion of quality assessment are not only lack of institutional guarantees,evaluation experience,but also assessment of talents.What is more important is the lack of a scientific and reasonable evaluation standard system.This paper adopts a combination of theoretical analysis and empirical research,and takes the grassroots central bank as the research object.Based on a detailed review of the research results at home and abroad,the relevant concepts and theories are elaborated,and the status quo and major problems of the internal audit quality evaluation of the primary central banks in China are analyzed.With the help of expert assessment,internal audit management personnel research,and other methods,firstly,through the analytic hierarchy process,we select reasonable evaluation indicators,determine the weight of each indicator,and construct a new internal audit quality assessment system.Then use the fuzzy comprehensive evaluation method to make judgments.Finally,the score set is introduced and the score of the evaluation object is calculated.Through the empirical analysis of six grass-roots central banks in Sichuan Province,the validity of the evaluation system was verified and the assessment results consistent with the actual conditions of these basic-level central banks were obtained.The main research conclusions are as follows:(1)Constructing an evaluation index system consisting of four categories of internal audit environment,internal auditors,internal audit procedures,and internal audit effectiveness,16 evaluation elements,and 36 evaluation points;(2)for 6 grassroots The results of the Central Bank's internal audit quality assessment show that the fuzzy analytic hierarchy process is applicable to the quality assessment of the internal audit of the primary central bank;(3)The outstanding problems facing the current internal audit quality evaluation of the primary central bank include: insufficient attention,professional training and pretrial Insufficient training,inadequate application of auditing techniques and tools,inadequacies in the configuration of internal auditors,the need for improved professional competency,and inadequate use of internal auditing results;(4)Research considers that the important factor affecting the quality of internal audit is internal The normative nature of audit procedures,in addition,the leadership style,audit department management model,leadership attention,professional qualifications and qualifications of auditors also have an impact on the quality of internal audit;(5)This paper improves the internal audit environment and enhance the professionalism of internal auditors.Several aspects such as the internal audit procedure specification put forward to improve the quality of the internal audit of basic level central banks.Suggestions.The innovations of this paper are:(1)Incorporating the internal audit evaluation indicators into the evaluation system,and classifying the internal audit personnel into one category,paying more attention to the application of the audit results and the internal auditors' impact on the internal audit quality.(2)The study concluded that an important factor affecting the quality of internal auditing is the normative nature of the internal audit process.The most important factor is the standardization of the formation and review of audit work papers;(3)This paper puts forward the quality assessment of internal audits at grass-roots central banks.The recommendation of appropriate introduction of an external assessment agency has important reference value for improving the quality of internal audit.