基于DFSS的企业风险导向内部审计体系设计

Design of enterprise risk-oriented internal audit system based on DFSS

风险导向内部审计需要创新审计方法,将DFSS引入风险导向内部审计中,运用DFSS的DMADV模型设计一个更为全面的风险导向内部审计体系。在界定阶段明确风险导向内部审计质量指标,在测量阶段评估该指标的西格玛水平,在分析阶段运用5M1E图分析影响风险导向内部审计质量的原因,在设计阶段根据分析结果从内部审计内容、机构、制度、流程四方面构建体系,在验证阶段进行验证。DFSS下的风险导向内部审计有助于提高内部审计质量,加强企业风险监测和管理,DFSS与风险导向内部审计的融合为企业内部审计相关研究提供借鉴。

Risk-oriented internal audit requires innovative audit methods. This paper aims to design a more comprehensive risk-oriented internal audit system with DFSS′s DMADV model. First, define quality indicators. Second, evaluate the sigma value of these indicators. Third, analyze the reasons affecting audit quality with the 5M1E diagram. Fourth, establish an audit system based on the previous analysis from the four perspectives of content, department in charge, system and procedure. In the end, verify the system. The risk-oriented internal audit under DFSS helps to improve the quality of internal audit and strengthen the risk monitoring and management of an enterprise, thus providing reference for relevant research.