审计质量管理体系的构建与升级研究

Research on Construction and Upgrade of Audit Quality Management System

摘要

随着企业组织架构日趋复杂、业务版图持续扩张，传统审计模式面临项目公司分散、监督力量不足、成本高效率低的多重挑战。本文立足审计作为“第三道防线”的职能定位，提出构建覆盖全流程、权责清晰、数智驱动的审计质量管理体系。通过完善制度标准、强化过程管控、深化成果运用、推进数智赋能四个维度，系统探讨如何实现审计工作从“经验驱动”向“数据驱动”、从“合规检查”向“价值创造”的转型，为企业高质量发展提供有力监督保障。

Abstract

As corporate organizational structures grow increasingly complex and business operations expand continuously, traditional auditing models face multiple challenges including fragmented project companies, insufficient oversight capacity, high costs, and low efficiency. Grounded in auditing’s role as the “third line of defense,” this paper proposes establishing an audit quality management system that covers the entire workflow, features clear accountability, and is driven by digital intelligence. Through four dimensions—improving institutional standards, strengthening process control, enhancing outcome utilization, and advancing digital empowerment—the study systematically explores how to transform auditing practices from “experience-driven” to “data-driven” approaches and from “compliance checks” to “value creation,” thereby providing robust supervisory support for high-quality development of enterprise groups.

关键词

审计质量 / 全流程管控 / 整改闭环 / 数智赋能 / 价值创造

Key words

audit quality / end-to-end process control / closed-loop rectification / digital-intelligent empowerment / value creation

参考文献

[1] 刘妍 . 审计系统强化全流程质量管控研究[N]. 山东省审计厅, 2025—09—04。

[2] 审计署 . 科学规范丨组织研讨交流、强化审计整改……深入开展“科学规范提升年”行动[EB/OL]. 审计署官网, 2025—09—04。

[3] 孟凡强 . 编制审计实施方案的“三部曲”[N]. 德州市审计局, 2026—01—19。

[4] 梁晓玫, 杨亭亭 . 坚持数智赋能 筑牢高质量发展的审计“防火墙”[N]. 山东省审计厅, 2025—12—05。

[5] 审计署 . 科学规范 | 聚焦制度规范流程优化、建立审计质量控制体系……[EB/OL]. 审计署官网, 2025—09—17。

[6] 审计署 . 多措并举推动审计整改提质增效[EB/OL]. 审计署官网, 2025—12—11。

[7] 李亚宇 . 构建“四维分析法”，高质量编制经济责任审计项目实施方案[N]. 阜阳市审计局, 2025—05—29。

[8] 中国内部审计协会 . 模型创新驱动 强化审计穿透——中远海运审计模型开发运用实践[EB/OL]. 网易, 2025—08—27。