内部控制审计制度研究：一种新的内部控制审计观及其实现

发布时间：2018-01-15 18:23

本文关键词：内部控制审计制度研究：一种新的内部控制审计观及其实现　出处：《财政部财政科学研究所》2012年博士论文　论文类型：学位论文

【摘要】：健全有效的内部控制是企业健康发展的重要保证。随着美国安然、世通等破产舞弊事件的发生,投资者和监管部门把上述事件归罪于内部控制的失效,从而导致了美国《2002年上市公司会计改革和投资者保护法》(又称萨班斯法案)的出台。该法案要求上市公司向投资者报告内部控制的情况,同时聘请外部审计师对公司财务报告内部控制进行审计。至此,内部控制审计制度在美国正式确立,也引发了全球范围的内部控制审计制度化浪潮。 2008年5月,我国财政部、审计署、证监会、银监会和保监会等五部委联合颁布了《企业内部控制基本规范》,标志着我国内部控制审计制度的确立。2010年4月《企业内部控制审计指引》正式发布,明确自2011年起,内部控制审计制度在境内外同时上市的公司中实施,并于2012年起在上海深圳A股主板的所有上市公司中实施,要求审计师对公司财务报告内部控制进行审计。由此,我国内部控制审计制度正式开始实施。然而,在内部控制审计制度的确立和实施过程中,审计理论界和实务界对内部控制审计制度存有较大的争论。这些争论既包括审计技术方法、缺陷评估标准、以及怎样开展整合审计等实务操作层面,也包括内部控制审计的理论层面,如内部控制审计对象是企业内部控制本身还是管理层关于内部控制的认定,审计范围是财务报告内部控制还是全面内部控制,是时点内部控制还是期间内部控制等。尤其是2011年以来,有学者指出财务报告内部控制的研究进入了一个为不能独立存在的系统寻找独立存在理由的尴尬境地,更有学者质疑财务报告内部控制审计制度定位的合理性。基于此,本文认为需要回到审计理论的起点,对内部控制审计制度做出理论解释,进而回答内部控制审计制度安排的合理性、内部控制审计目标及其实现机制等基本理论问题。对内部控制审计制度的研究,将有助于解开当前内部控制审计理论和实务中的各种疑问,系统地构建内部控制审计理论框架,并指导内部控制审计方法论的形成和审计准则规范体系的建设,从而促进内部控制审计制度的健康发展。这是本研究的理论意义和实践意义所在! 基于上述背景和选题,本文是对内部控制审计制度基本理论问题的研究,其目的是揭示内部控制审计的本质,并在此基础上提出新的内部控制审计观,进而研究内部控制审计的目标及其实现机制,即解决“为什么”和“是什么”的问题,而不是对内部控制审计实务操作层面的研究,即解决“怎么做”的问题。审计是委托代理关系的产物,内部控制审计也不例外。本文的研究思路是：从委托代理关系的变迁出发,考察内部控制审计产生的动因；从传统委托代理机制的失灵与修复出发,揭示内部控制审计制度的本质及其合理性；通过对内部控制及其目标的再认识,明确内部控制审计目标的具体含义,进而确立内部控制审计目标的实现机制,并结合内部控制审计的特殊性提出完善配套措施的建议。本文得出以下主要结论：第一,作者提出了一种新的内部控制审计观,即内部控制审计是传统委托代理监督机制的创新,是对委托代理过程的监督。传统委托代理激励机制是通过经营者参与企业剩余收益的分享来实现的,因而相应的监督机制只需要对剩余收益进行核实,即对委托代理结果进行监督,开展财务报表审计。当委托代理关系中各方利益取向发生异化时,仅仅依靠对委托代理结果的监督就不能起到对委托代理关系的监督作用,出现了传统委托代理监督机制的失灵,因此需要对委托代理监督机制进行创新,在对委托代理结果进行监督的基础上,增加对委托代理过程的监督,即开展内部控制审计。第二,传统委托代理监督机制的失灵来自于委托代理各方利益取向的异化,而这种异化来自于经济制度的创新。从委托方来看,现代金融制度创新,如公司股份制,资产证券化等,使得委托代理关系多极化和委托方多元化。委托代理关系多极化使得处于中间层的受托方同时又是委托方,利益取向变得模糊,而委托方多元化则使得委托方之间利益不完全一致,大股东可能剥削小股东而获利。现代企业制度的创新,如有限责任公司制和保护性破产制度的引入,使得大股东可能通过剥削债权人,为获利而破产。从受托方来看,激励制度的创新,如股票期权制度的引入,使得受托方不再仅仅依赖于剩余收益的分享,而更多地依赖于股票收益。上述委托双方利益取向的异化,造成了传统委托代理监督机制的失灵。第三,内部控制审计的目标是鉴证内部控制的有效性并发表意见。对内部控制及其目标的理解将决定内部控制有效性的定义,从而决定内部控制审计目标。本文从委托代理关系出发,结合企业契约理论关于企业契约不完备的观点,提出了内部控制的契约观,指出内部控制是企业不完全契约的补充。从委托代理关系来看,企业内部控制包括：以所有者为中心的对经营者的控制和以经营者为中心的对各级管理者、员工的控制。按照内部控制契约观,企业内部控制的目标是降低交易费用,即保证康芒斯所称的第二类交易的效率,使其在企业组织中的交易费用低于市场的交易费用。第四,内部控制审计目标的实现机制包括三个部分：内部控制有效性及内部控制有效性价值判断标准的确定、内部控制有效性评价与审计结论的形成、内部控制审计配套保证措施的完善。本文按照内部控制契约观提出了内部控制降低交易费用的三种测度,即降低交易费用的作用层面、表现形式和运行机制测度；按照评价学原理,提出了内部控制有效性评价的定性和定量评价路径,并结合内部控制降低交易费用目标提出了缺陷评估的步骤,并在此基础上提出了内部控制审计结论形成的原则；考虑内部控制审计独立性、专业胜任能力、审计成本效率和审计报告法律责任的特殊性,提出了完善相关配套保证措施的建议。
[Abstract]:Sound and effective internal control is an important guarantee for the healthy development of enterprises. With Enron, WorldCom bankruptcy fraud events, investors and regulators in the event of failure on the internal control, which led to the United States <2002 listed company accounting reform and Investor Protection Act "(also known as the Sarbanes act) introduction the act requires listed companies to the internal control report to investors at the same time, hire an external auditor to audit the internal control of the financial report of the company. Thus, the internal control audit system was formally established in the United States, also triggered a global wave of audit of internal control system.
In May 2008, the Ministry of finance, China Securities Regulatory Commission, the Audit Commission, the CBRC and CIRC and other five ministries jointly issued the "basic norms of internal control", marking the establishment of.2010 in April "internal control audit guidelines > officially released the audit of internal control system of our country, clearly since 2011, the implementation of internal control audit the system in the domestic and overseas listed companies, and in the implementation of all the listed companies in Shanghai Shenzhen A shares on the main board in 2012, requires the auditor to audit the internal controls for the financial report of the company. Thus, our internal control auditing officially began.
However, control audit system establishment and implementation in the process of internal audit theory and practice have great controversy on the audit of internal control system. These arguments both audit techniques, defect evaluation standards, and how to carry out the integration of audit practice level, including the theory of internal control audit, such as internal control of the audit object is the enterprise internal control or management decided on internal control, is the scope of the audit of internal control over financial reporting is a comprehensive internal control, internal control is at or during internal control. Especially since 2011, some scholars pointed out that the research on the internal control of financial reporting into a system for finding is not independent existence independent reason for embarrassment, more scholars have questioned the internal control over financial reporting positioning system audit rationality. Based on this, this paper That needs to go back to the starting point of audit theory, audit of internal control system to explain and answer the rationality of internal control audit system, audit of internal control and its implementation mechanism. The basic theory of the audit of internal control system, will help solve the current internal control of all kinds of questions in the theory and practice of auditing. To construct the internal control audit theory, and to guide the construction of the internal control of the formation of audit methodology and audit criterion system, so as to promote the healthy development of the audit of internal control system. This is the theoretical significance and the practical significance!
Based on the above background, this paper is the study on the basic theory of audit of internal control system, its purpose is to reveal the essence of internal control audit, and puts forward the concept of internal control audit new, and research objectives of the audit of internal control and its implementation mechanism, that is to solve the "why" and "what the problem is. Instead, to study the internal audit practice level control, that is to solve the problem of" how to do ".
The audit is the product of the principal-agent relationship, the internal control audit is no exception. The idea of this paper is: starting from the change of the principal-agent relationship, the agent inspection of internal control audit; failure and repair of the principal-agent mechanism from the traditional, revealing the internal control and the rationality of the system of trial nature; recognition of the internal control and its objectives, clarify the specific meaning of audit of internal control, and then establish the implementation mechanism of audit of internal control, suggestions and combining the particularity of the audit of internal control to improve supporting measures.
This paper draws the following main conclusions:
First, the author puts forward a new concept of internal control audit, that is, internal control audit is the innovation of traditional principal-agent supervision mechanism, and the supervision of principal agent process.
The traditional principal-agent incentive mechanism is realized by the business operators involved in the enterprise surplus share, thus the corresponding supervisory mechanism only needs to verify the residual income, namely supervision of the agency to carry out the audit of financial statements. When the interests of all parties in the principal-agent relationship orientation changed, relying solely on the supervision of the agency results can not play a supervisory role in the principal-agent relationship, the failure of traditional principal-agent supervision mechanism, therefore need to innovate the principal-agent supervision mechanism, based on the supervision of the agency on the results, to increase supervision of principal-agent process, that is to carry out the audit of internal control.
Second, the failure of the traditional principal-agent supervision mechanism comes from the alienation of the interests of the principal and agent, and this alienation comes from the innovation of the economic system.
From the point of view, the modern financial system innovation, such as joint-stock companies, such as asset securitization, the principal-agent relationship of multi polarization and client diversification. The principal-agent relationship makes the multi polarization in the middle layer and the trustee is principal, interest and principal diversification become blurred, made between the entrusting party interests not exactly the same, large shareholders may exploit minority shareholders profit. The innovation of the modern enterprise system, such as the introduction of limited liability company and the protection of the bankruptcy system, the big shareholders through exploitation of creditors, bankruptcy for profit. From the point of view, innovation incentive system, such as the introduction of stock option system, the the trustee not only depends on the residual income share, and more dependent on the stock return. The principal interests of both the orientation of the alienation, caused the traditional principal-agent supervision mechanism failure The spirit.
Third, the goal of internal control audit is to identify the effectiveness of internal control and make comments. The understanding of internal control and its goals will decide the definition of internal control effectiveness, and decide the objectives of internal control audit.
This paper from the principal-agent relationship, combined with the enterprise contract theory of enterprise contract incompleteness, put forward the internal control of the contract concept, points out that the internal control is the enterprise of incomplete contract. From the principal-agent relationship, including the enterprise internal control: to all the people as the center of the operator control and the operators for the center for managers at all levels, the employee's control.
In accordance with the internal control of contract concept, the enterprise internal control goal is to reduce the transaction costs, which is to ensure the efficiency of the second types of transactions "said, in the organization of the transaction costs lower than market transaction costs.
Fourth, the implementation mechanism of internal control audit objectives includes three parts: the effectiveness of internal control, the determination of the criteria for the effectiveness of internal control, the evaluation of internal control effectiveness and the formation of audit conclusions, and the improvement of internal control audit supporting measures.
According to the internal control internal control contract concept put forward three measures to reduce transaction costs, reduce the effect level of transaction cost, measure form and operation mechanism; according to the principle of evaluation, proposed a qualitative and quantitative evaluation of internal control evaluation of the effectiveness of the path, and the combination of internal control to reduce the transaction costs presented defect assessment the steps is proposed on the basis of the audit conclusion formation of the principles of internal control; internal control audit independence, professional competence, special audit cost and audit report of legal responsibility, put forward to improve the related guarantee measures.

【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F239.45

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