基于PDCA循环的全流程审计质量控制体系构建研究

Study on the Construction of Whole Process Audit Quality Control System Based on PDCA Cycle

高质量的国家审计是推动国家治理现代化和维护人民群众利益的根本保障,国家审计机关应当多层次、全方位地把控审计质量。文章通过对《浙江省审计厅全员全流程审计业务质量控制办法(试行)》内容进行梳理,并结合流程控制主要思想,借鉴全面质量管理的研究成果,围绕PDCA质量管理循环理念,研究全流程审计质量控制的基本运行流程和内容,并提出审计全流程质量控制体系,认为在审计计划、审计执行、审计检查与审计整改分别通过审前调查分析模式、审计执行标准化控制模式、审计检查三级复核模式与审计整改闭环管理模式进行控制;同时,在审计全程流程管理框架下,在重点工作阶段运用具体管理模式,并辅以全流程审计质量控制体系实施的保障举措,三者综合形成全流程审计质量控制的基本体系,以实现标准化质量控制并促进审计成果转化。基于PDCA循环的全流程审计质量控制体系将审计质量控制从结果控制转变为过程控制,确保审计全流程处于受控制状态,并通过不断循环来发现并解决问题,以促进审计质量控制更加科学有效。

High-quality national audit is the fundamental guarantee to promote the modernization of national governance and safeguard the interests of the people.The national audit institutions should control the audit quality at multiple levels and in all directions.By combing the content of the Audit Quality Control Method of the Whole Process of the Zhejiang Provincial Audit Office(Trial),combining the main ideas of the process control,drawing on the research results of total quality management,focusing on the concept of PDCA quality management cycle,this paper studies the basic operation process and content of whole-process audit quality control,and proposes a whole-process audit quality control system.It is concluded that audit plan,audit execution,audit inspection and audit rectification are controlled by pre-audit investigation and analysis mode,standardized audit execution control mode,three-level audit review mode and closed-loop management mode of audit rectification.At the same time,under the framework of audit process management,the specific management mode is used in the key work stages,and the guarantee measures for the implementation of the audit quality control system of the whole process are supplemented to form the basic system of audit quality control of the whole process,so as to realize standardized quality control and promote the transformation of audit results.The whole process audit quality control system transforms audit quality control from result control to process control,ensures that the whole audit process is under control,and finds and solves problems through continuous circulation,so as to promote audit quality control to be more scientific and effective.