审 计 约 谈 有 效 吗?——基于企业内部控制质量的实证检验
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引用本文:林钟高,邱悦旻.审 计 约 谈 有 效 吗?——基于企业内部控制质量的实证检验[J].财经理论与实践,2019,(2):99-105
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作者单位
林钟高,邱悦旻 (安徽工业大学 商学院安徽 马鞍山 243002) 
中文摘要:审计约谈对防范审计风险的作用是明显的,但是约谈的压力传导效应是否影响企业内部控制质量,目前尚缺少应有的经验证据。以内部控制缺陷及其修复作为衡量内部控制质量的替代变量,理论分析与实证检验审计约谈对改善和提高企业内部控制质量的价值,以及这种价值在不同产权属性和市场环境的企业可能存在的差异。研究发现:存在与约谈提示内容对应问题的上市公司内部控制缺陷更多,约谈后内部控制缺陷明显得到了修复,这表明审计约谈制度提高了企业内部控制的质量。进一步研究发现:审计约谈制度对内部控制质量的提升作用在国有企业和市场化进程较快地区的企业更加显著。鉴此,内部控制质量的提升既是企业内部自我持续改进的结果,同时需要包括审计约谈在内的外部监管机制的作用发挥,只有内外部多方力量的共同作用以及市场环境的优化,内部控制才能真正发挥风险免疫功能,保证企业战略目标的实现。
中文关键词:审计约谈  内部控制缺陷  内部控制缺陷修复  产权性质  市场化进程
 
Is Audit Interview Effective?——Empirical Test Based on Internal Control Quality
Abstract:The effect of audit interview on preventing audit risk is obvious, but the empirical evidence whether the pressure transmission effect of the interview can help improve the internal control quality of enterprises is still lacking. Taking internal control deficiencies and their rehabilitation as two alternative variables to measure internal control quality, analyzing and testing the value of audit interview to improve the internal control quality, as well as the possible differences of such value in enterprises with different property right attributes and market environment. The study found that there are more internal control deficiencies in listed companies that correspond to the content of audit interview tips, and the internal control deficiencies are obviously repaired after the interview, which indicate that the audit interview system can help improve the quality of internal control of enterprises. Further, we have found that the improvement of internal control quality by the audit interview system is more significant for state-owned enterprises and the enterprises in areas where the market process is faster. Research shows that the improvement of internal control quality is not only the result of the continuous improvement by enterprise itself, but also the function of external supervision mechanism including the audit interview. Only by the joint action of internal and external forces and the optimization of market environment, can internal control truly play the immunologic function to avoid risk and ensure the realization of enterprise strategic objectives.
keywords:audit interviews  internal control deficiencies  internal control defects and their rehabilitation  ownership  market process
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