公司治理视角下内部审计的增值功能

发布时间：2018-05-26 18:38

本文选题：公司治理 + 内部审计　；参考：《暨南大学》2007年硕士论文

【摘要】： 本文从委托代理理论入手，分析内部审计在公司治理中的作用，从服务对象、关注范围、提供的产品、提供途径以及资源配备五个方面，探讨内部审计的增值功能。认为增值型内部审计与以往相比存在很大差别：服务对象扩展到参与公司治理的所有利益相关者；关注的范围涉及风险管理领域；提供产品更为多样，包括增强内部控制、威慑作用、降低风险、改善经营效果和公司治理环境、降低成本和构建企业文化等；提供的途径囊括了提供遵循性检查和监督、控制确认、风险评估和控制以及咨询服务四类；在人员配备和工作环境等物质资源的配备方面要求更高。通过对内部审计实践现状的考察，分析我国企业内部审计在提供增值服务方面存在的问题主要有：内部审计法律体系存在的缺失；内部审计主体方面设置不合理、服务范围狭窄、职能单一，内部审计人员素质不高，知识结构单一，内部审计与其他部门的关系不协调；在实施过程中更是存在只局限于事前监督、单纯以账项基础审计为主等现象。问题形成的原因有外在和内在两大因素：设立内部审计部门的动因存在偏差，外部环境缺失；企业内部对内部审计的需求不足，内部人员对内部审计在观念上存在偏差，内部审计部门工作效率不高，内部审计与其他职能部门之间存在冲突导致审计关系不协调，公司治理结构不合理导致风险意识薄弱。这些问题的存在都影响到内部审计的实施和增值能力的提高。基于上述分析，本文提出改善和提高我国企业内部审计增值能力的如下对策：建立健全内部审计法律体系；转变内部审计的职能；拓展内部审计的服务领域；创新内部审计手段，降低审计成本；营销内部审计，与其他部门建立和谐关系；与公司治理相结合，提高内部审计的地位。此外，还要合理设置内部审计的组织形式，提高权威性；加强内部审计的行业管理，提高行业自律；提高内部审计人员素质，优化人员结构；增强审计质量控制，，提高审计效率等。
[Abstract]:Starting with the principal-agent theory, this paper analyzes the role of internal audit in corporate governance, and probes into the value-added function of internal audit from five aspects: the object of service, the scope of concern, the products provided, the way to provide and the allocation of resources. Considering that value-added internal audit is very different from previous ones: that clients are extended to all stakeholders involved in corporate governance; that they focus on the area of risk management; and that the provision of products is more diverse, including the enhancement of internal controls, Deterrent effect, reduce risk, improve management effect and corporate governance environment, reduce cost and construct enterprise culture, etc. The ways provided include four types: providing compliance inspection and supervision, control confirmation, risk assessment and control, and consulting service. In the staffing and working environment and other material resources are more demanding. Based on the investigation of the present situation of internal audit practice, this paper analyzes the problems existing in the provision of value-added services in the internal audit of our country's enterprises: the deficiency of the legal system of internal audit, the unreasonable setting of the main body of the internal audit, The scope of service is narrow, the function is single, the quality of internal auditors is not high, the knowledge structure is single, the relationship between internal audit and other departments is not in harmony; Simply to account for the basis of audit and other phenomena. The causes of the problem are external and internal: there are deviations in the motivation for the establishment of internal audit department, lack of external environment, insufficient demand for internal audit in enterprises, deviation in the concept of internal audit on the part of internal personnel. The work efficiency of internal audit department is not high, the conflict between internal audit and other functional departments leads to the incoordination of audit relationship, and the unreasonable corporate governance structure leads to weak risk consciousness. The existence of these problems affects the implementation of internal audit and the improvement of value-added ability. Based on the above analysis, this paper puts forward the following countermeasures to improve and improve the value-added capability of internal audit in our country: establishing and perfecting the legal system of internal audit, transforming the function of internal audit, expanding the service field of internal audit; Innovation of internal audit means to reduce audit costs; marketing internal audit to establish a harmonious relationship with other departments; combined with corporate governance to improve the status of internal audit. In addition, it is necessary to reasonably set up the organizational form of internal audit, enhance the authority of the internal audit, strengthen the industry management of the internal audit, improve the self-discipline of the industry, improve the quality of the internal audit personnel, optimize the personnel structure, and strengthen the quality control of the audit. Improve the efficiency of audit, etc.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】