集团公司内部审计运作模式探讨——基于公司治理视角

发布时间：2018-06-30 19:34

本文选题：内部审计 + 公司治理　；参考：《财会通讯》2009年33期

【摘要】：本文探讨了公司治理环境下的内部审计之治理角色,及其组织架构的模式设计与选择问题,着力分析了治理背景下集团公司如何对子公司审计这一特殊难题。研究结果表明:基于维系公司受托责任关系的有效履行的共同目标,内部审计与公司治理可以实现高度的契合,从而内部审计可以突破传统的内部控制改进角色,跃升至改进公司治理质量和实现组织目标的特殊治理角色;相比其他组织模式,董事会(审计委员会)主导下的内部审计模式,既保证了内部审计的独立性和权威性,又利于提高其工作效率,从而是现代企业制度中内部审计组织机构的一种相对合理模式;集团公司开展对子公司的审计,其审计监控机制需要一个合理的组织架构,并可以分别针对直管单位(分公司、办事处等)和控股公司采用"集约式"和"渗透式"的监控路径。
[Abstract]:This paper discusses the governance role of internal audit in the corporate governance environment, and the design and selection of the organization structure, and analyzes the special problem of how to audit the subsidiary companies under the background of corporate governance. The results show that: based on the common goal of maintaining the effective performance of corporate fiduciary relationship, internal audit and corporate governance can achieve a high degree of agreement, thus internal audit can break through the traditional role of internal control improvement. Leap to a special governance role to improve corporate governance quality and achieve organizational goals. Compared with other organizational models, the internal audit model under the leadership of the Board of auditors (Board of auditors) ensures the independence and authority of internal audit. It is also conducive to improving its working efficiency, which is a relatively reasonable model for the internal audit organization in the modern enterprise system. The audit monitoring mechanism of a group company needs a reasonable organizational structure to carry out the audit of its subsidiaries. And direct management units (branches, offices, etc.) and holding companies can use "intensive" and "osmotic" monitoring path.
【作者单位】：复旦大学管理学院博士后流动站暨中国华融资产管理公司博士后科研工作站;江西财经大学会计学院;
【基金】：国家自然科学基金重点项目《投资者利益保护的评价理论与方法》(批准号:70632002)的资助
【分类号】：F239.45

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