上市银行内部控制自我评价报告和审计报告分析——基于2006～2011年的时间序列数据

发布时间：2018-09-04 19:38

【摘要】：随着《企业内部控制基本规范》及企业内部控制配套指引的实施,上市公司内部控制自我评价和审计已从自愿性行为转变为强制性要求,上市公司和审计师是否为此做好准备了呢?银行作为具有特殊监管要求的行业,内部控制自我评价和审计的要求也更为严格。本文以上市银行为例,运用2006年至2011年内部控制自我评价报告和审计报告的时间序列数据,对上市银行内部控制自我评价和审计进行实证分析。研究结果发现,随着时间的推移,披露自我评价报告和审计报告的上市银行越来越多,报告的内容也越来越规范,但是,报告还存在较多的不足。因此,需要采取相应的措施完善上市公司内部控制自我评价和审计,具体包括:细化内部控制的标准;制定内部控制缺陷评价体系;增强上市公司内部控制信息披露意识;加强虚假内部控制报告的惩戒措施。
[Abstract]:With the implementation of the basic norms of Internal Control in Enterprises and the supporting guidelines of Internal Control in Enterprises, the self-evaluation and audit of internal control of listed companies have changed from voluntary behavior to mandatory requirements. Are listed companies and auditors prepared for this? As an industry with special regulatory requirements, banks have stricter internal control self-evaluation and auditing requirements. Taking listed banks as an example, this paper makes an empirical analysis of internal control self-evaluation and audit of listed banks by using the time series data of internal control self-evaluation reports and audit reports from 2006 to 2011. The results show that with the passage of time, more and more listed banks disclose their self-evaluation reports and audit reports, and the contents of the reports become more and more standardized. However, there are still many deficiencies in the reports. Therefore, it is necessary to take appropriate measures to perfect the self-evaluation and audit of internal control of listed companies, including: refining the standards of internal control; formulating the evaluation system of internal control defects; enhancing the awareness of information disclosure of internal control of listed companies; Strengthen disciplinary measures for false internal control reports.
【作者单位】：上海立信会计学院会计与财务学院;
【基金】：上海市教育委员会重点学科建设项目(J51701) 国家自然科学基金青年项目(71102013) 教育部青年项目(10YJC790242) 上海市教育委员会科研创新项目(09YS432) 上海立信会计学院产学研课题项目(OB11131311GD03) 上海市会计学会课题项目(09HX29)
【分类号】：F832.51;F275

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