后萨班斯法案时代内部审计角色探析
发布时间：2019-05-06 19:53
【摘要】： 21世纪伊始,“安然事件”等一系列财务虚假案带来资本市场的监管制度和信息披露制度的变革。作为这场变革的产物,《萨班斯法案》建立了关于会计、审计、内部控制、财务报告和公司治理的新规则,这极大地影响着内部审计职业界:内部审计在得到前所未有的关注与认可的同时,也面临着巨大的挑战。后萨班斯法案时代,人们期望内部审计在《萨班斯法案》合规工作以及公司治理、风险管理、防范欺诈等一系列方面扮演更重要的角色、发挥更大的作用,但内部审计的“救火式”角色发展已经不能满足来自不同层面、越来越多的需求了。在纷繁复杂的内部审计角色中,哪个相对重要?它们彼此之间的关系又是什么?本文在剖析内部审计角色二重性特点的基础上,提出了“内部审计角色框架”,旨在对上述问题的解决以及后萨班斯法案时代内部审计角色的定位与发展有一定的指导意义。 本文认为二重性是后萨班斯法案时代内部审计角色的最大特点。基于这一特点,笔者分析了内部审计角色中最基本的矛盾关系(内部审计同时向所有者和管理层提供服务)以及由此衍生出的其他三对矛盾,指出所有者是内部审计的基本客户,为所有者服务是内部审计角色的本质。 在此基础上,笔者独创性地构建了“内部审计角色框架”。在该框架中,笔者将内部审计角色分为基础角色、核心角色和功能性角色三类,并论述了不同角色的地位和关系。 运用内部审计角色框架,笔者进一步解释了目前在内部审计职业界呼声很高的内部审计角色回归平衡问题,并从内部审计的目标、内部审计的组织模式和内部审计的角色类型三方面对我国内部审计角色发展提出了相应建议。
[Abstract]:At the beginning of the 21st century, a series of financial false cases, such as Enron event, brought about the change of capital market supervision system and information disclosure system. As a result of this change, the Sarbanes Act establishes new rules on accounting, auditing, internal controls, financial reporting and corporate governance. This has a great impact on the internal audit profession: internal audit not only receives unprecedented attention and recognition, but also faces great challenges. In the post-Sarbanes era, people expect internal audit to play a more important role and play a greater role in the compliance work of the Sarbanes Act and in a series of aspects such as corporate governance, risk management, fraud prevention, and so on. But the development of "fire-fighting" role of internal audit can no longer meet the needs of different levels. Which of the complex internal audit roles is relatively important? What is the relationship between them? On the basis of analyzing the dual characteristics of the internal audit role, this paper puts forward the "internal audit role framework", which aims at solving the above problems and the orientation and development of the internal audit role in the post-Sarbanes law era. This paper argues that duality is the biggest characteristic of the role of internal audit in the post-Sarbanes era. Based on this feature, the author analyzes the most basic contradictions in the role of internal audit (internal audit provides services to owners and management at the same time) and the other three pairs of contradictions derived therefrom. It is pointed out that the owner is the basic customer of the internal audit, and serving the owner is the essence of the role of the internal audit. On this basis, the author creatively constructs the role framework of internal audit. In this framework, the author divides the role of internal audit into three categories: basic role, core role and functional role, and discusses the status and relationship of different roles. Using the framework of internal audit role, the author further explains the issue of returning to balance of internal audit role, which has a high voice in the profession of internal audit at present, and from the goal of internal audit. The organizational model of internal audit and the type of role of internal audit put forward corresponding suggestions for the development of the role of internal audit in China.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45
本文编号：2470443
[Abstract]:At the beginning of the 21st century, a series of financial false cases, such as Enron event, brought about the change of capital market supervision system and information disclosure system. As a result of this change, the Sarbanes Act establishes new rules on accounting, auditing, internal controls, financial reporting and corporate governance. This has a great impact on the internal audit profession: internal audit not only receives unprecedented attention and recognition, but also faces great challenges. In the post-Sarbanes era, people expect internal audit to play a more important role and play a greater role in the compliance work of the Sarbanes Act and in a series of aspects such as corporate governance, risk management, fraud prevention, and so on. But the development of "fire-fighting" role of internal audit can no longer meet the needs of different levels. Which of the complex internal audit roles is relatively important? What is the relationship between them? On the basis of analyzing the dual characteristics of the internal audit role, this paper puts forward the "internal audit role framework", which aims at solving the above problems and the orientation and development of the internal audit role in the post-Sarbanes law era. This paper argues that duality is the biggest characteristic of the role of internal audit in the post-Sarbanes era. Based on this feature, the author analyzes the most basic contradictions in the role of internal audit (internal audit provides services to owners and management at the same time) and the other three pairs of contradictions derived therefrom. It is pointed out that the owner is the basic customer of the internal audit, and serving the owner is the essence of the role of the internal audit. On this basis, the author creatively constructs the role framework of internal audit. In this framework, the author divides the role of internal audit into three categories: basic role, core role and functional role, and discusses the status and relationship of different roles. Using the framework of internal audit role, the author further explains the issue of returning to balance of internal audit role, which has a high voice in the profession of internal audit at present, and from the goal of internal audit. The organizational model of internal audit and the type of role of internal audit put forward corresponding suggestions for the development of the role of internal audit in China.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45
【引证文献】
相关期刊论文 前1条
1 陈晨;;我国内部审计的主要问题及其对策[J];中国外资;2012年22期
，本文编号：2470443
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