内部审计特征对内部控制质量的影响研究

发布时间：2018-04-12 14:37

本文选题：内部审计特征 + 内部控制质量　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：作为公司治理的四大基石之一,内部审计通过鉴证与咨询两大职能的履行,协助组织维持有效的控制,使控制的效果和效率得到评估,并对控制的持续改进起到促进作用,从而达到价值增值,使组织的运营迈上一个新的台阶。而内部控制作为一种机制,它除了能对企业财务报告可靠性提供合理保证并达成内部控制遵循目标外,还能保障经营活动的效率效果。因而近年来对于内部控制问题研究的热度只增不减,尤其在以安然事件为代表的一系列舞弊案件爆发后。本文对国内外文献进行了梳理,并对相关理论进行深度探究,在此基础上构建描述内部审计特征的指标,并选取深交所A股上市公司2012至2015年的数据,对内部审计特征与内部控制质量之间的关系进行深入的实证分析。本文首先,以委托代理理论、公司治理理论、内部控制理论及内部审计理论等相关理论为依据,以内部审计与内部控制质量两者之间的关系为切入点,对两者的关系进行科学的分析与探讨,提出研究假设。其次,结合文献梳理和理论分析,从上市公司内部审计独立性、内部审计部门规模、内部审计负责人专业胜任能力、内部审计报告这四个方面构建了内部审计特征指标。最后,选取深交所主板A股上市公司2012至2015年数据,对内部审计相关特征进行描述性分析,以内部审计特征指标与内部控制指数模型进行相关性分析、多元回归分析和稳健性分析。研究结果显示:(1)内部审计的独立性与内部控制质量成显著正相关关系;(2)内部审计规模与内部控制质量成显著正相关关系;(3)内部审计负责人专业胜任能力与内部控制质量与成显著正相关关系;(4)内部控制质量与内部审计报告成显著正相关关系。本文的研究结论为上市公司内部审计与内部控制质量关系的研究提供了经验证据,为上市公司改善内部审计组织结构及运作方式提供指引,同时也为企业强化公司治理水平,相关部门推进和完善内部审计规范提供借鉴,因此,本文的研究对现代企业公司治理的发展有着重要的现实意义。
[Abstract]:As one of the four cornerstones of corporate governance, internal audit helps the organization to maintain effective control, evaluate the effectiveness and efficiency of control, and promote the continuous improvement of control through the performance of two major functions of authentication and consultation.In order to achieve value appreciation, so that the operation of the organization to a new level.As a kind of mechanism, internal control can not only provide reasonable guarantee for the reliability of enterprise financial report and achieve the goal of internal control, but also guarantee the efficiency effect of business activities.Therefore, the research on internal control has only increased in recent years, especially after the outbreak of a series of fraud cases represented by Enron.This article combs the domestic and foreign literature, and carries on the deep research to the related theory, on this basis constructs the description internal audit characteristic index, and selects the Shenzhen Stock Exchange A share listed company data from 2012 to 2015,The relationship between internal audit characteristics and internal control quality is analyzed empirically.Firstly, based on the principal-agent theory, corporate governance theory, internal control theory and internal audit theory, the relationship between internal audit and internal control quality is taken as the breakthrough point.The relationship between the two is scientifically analyzed and discussed, and the research hypothesis is put forward.Secondly, combined with literature review and theoretical analysis, this paper constructs internal audit characteristic indicators from four aspects: internal audit independence, internal audit department size, professional competence of internal audit director and internal audit report.Finally, selecting the data of A-share listed companies in Shenzhen Stock Exchange from 2012 to 2015, this paper makes a descriptive analysis on the characteristics of internal audit, and analyzes the correlation between the internal audit characteristic index and the internal control index model.Multiple regression analysis and robust analysis.There is a significant positive correlation between internal control quality and internal audit report.The conclusion of this paper provides empirical evidence for the study of the relationship between internal audit and internal control quality of listed companies, provides guidance for listed companies to improve the organizational structure and operation mode of internal audit, and also provides guidance for enterprises to strengthen the level of corporate governance.The relevant departments promote and perfect the internal audit standard to provide reference, therefore, the research of this paper has important practical significance to the development of modern corporate governance.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.45

【参考文献】