基于质量控制5M1E分析法的内部审计质量控制体系研究  

The Research on the Internal Audit Quality Control System Based on 5M1E Analysis Method of Quality Control

作　　者：王孝玲[1] 葛瞳 李江红[2] 

机构地区：[1]中国人民银行西安分行,陕西西安710075 [2]中国人民银行伊犁州中心支行,新疆伊宁835000

出　　处：《西部金融》2017年第1期89-91,96,共4页West China Finance

摘　　要：5M1E分析法是产品工序质量控制的方法之一。本文从影响产品质量的人(Man/Manpower)、机(Machine)、料(Material)、法(Method)、环(Environment)、测(Measurement)5M1E六要素入手,阐述内部审计质量控制引入5M1E分析法的必要性和可行性,并以人民银行内部审计为例,来审视内部审计质量存在的缺陷,找寻影响内审质量的5M1E六要素,并借助"鱼刺图"工具,厘清与六要素相关的主要因素,最终形成基于5M1E分析法的内部审计质量控制"鱼刺图",进而构建起内部审计质量体制体系。5M1E analysis method is one of the methods to control the quality of product process. From the perspectives of5M1 E six elements including man/manpower, machine, material, method, environment and measurement that affect the product quality, the paper expounds the necessity and feasibility of introducing 5M1 E analysis method into the internal audit quality con-trol, examines the defects of internal audit quality and looks for 5M1 E six elements affecting the quality of internal audit taking the internal audit of PBC as an example and clarifies the main factors associated with six elements by means of ＂fish-bone diagram＂tool so as to eventually form ＂fish-bone diagram＂of internal audit quality control on the basis of 5M1 E analysis method and thus construct the internal audit quality system.

关 键 词：5M1E分析法 内部审计 质量控制 

分 类 号：F830.31[经济管理—金融学]