环境不确定性、人性假设和内部控制鉴证需求
发布时间：2018-09-04 09:17
【摘要】：关于内部控制鉴证的需求因素,需要回答三个基本问题,第一,为什么需要内部控制?第二,为什么需要内部控制鉴证?第三,内部控制鉴证为什么出现多样化?文章以环境不确定性和人性假设为基础,系统解答上述三个基本问题。环境不确定性、自利、有限理性,导致了风险,为了应对风险,产生了内部控制;同样,由于环境不确定性、自利、有限理性,导致内部控制可能出现设计缺陷和执行缺陷,为此,利益相关者需要对内部控制进行鉴证,以及时发现和弥合内部控制缺陷;由于委托代理关系多样化、代理人自利和有限理性,同时,考虑成本效益原则,内部控制鉴证出现了多样化。
[Abstract]:There are three basic questions to answer about the demand factors of internal control forensics. First, why is internal control necessary? Second, why should internal control forensics be required? Third, why is internal control forensics diversified? Based on the environmental uncertainty and human nature hypothesis, this paper systematically answers the above three basic questions. Environmental uncertainty, self-interest, limited rationality, lead to risk, in order to deal with the risk, generated internal control; similarly, due to environmental uncertainty, self-interest, limited rationality, internal control may lead to design defects and implementation defects, To this end, stakeholders need to authenticate internal controls in order to identify and bridge internal control deficiencies in a timely manner; due to the diversification of principal-agent relationships, agent self-interest and limited rationality, and taking into account the principle of cost-effectiveness, Internal control forensics has diversified.
【作者单位】： 南京审计大学审计科学研究院;
【基金】：全国会计科研课题重点项目(2015KJA019) 江苏高校优势学科二期项目“现代审计科学”
【分类号】：F239.45
[Abstract]:There are three basic questions to answer about the demand factors of internal control forensics. First, why is internal control necessary? Second, why should internal control forensics be required? Third, why is internal control forensics diversified? Based on the environmental uncertainty and human nature hypothesis, this paper systematically answers the above three basic questions. Environmental uncertainty, self-interest, limited rationality, lead to risk, in order to deal with the risk, generated internal control; similarly, due to environmental uncertainty, self-interest, limited rationality, internal control may lead to design defects and implementation defects, To this end, stakeholders need to authenticate internal controls in order to identify and bridge internal control deficiencies in a timely manner; due to the diversification of principal-agent relationships, agent self-interest and limited rationality, and taking into account the principle of cost-effectiveness, Internal control forensics has diversified.
【作者单位】： 南京审计大学审计科学研究院;
【基金】：全国会计科研课题重点项目(2015KJA019) 江苏高校优势学科二期项目“现代审计科学”
【分类号】：F239.45
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