化解内部审计潜在冲突的方法

Strategies of Solving Potential Conflicts in Internal Audit

内部审计置身于组织内部,其本质是监督,由此决定了其与组织内相关利益方产生潜在冲突的可能性,如与高管层、与董事会、被审计部门的冲突等。可以说,内部审计潜在冲突是内部审计职业之必然,其中最为突出的是内部审计部门与被审计部门之间的潜在冲突。能否解决好这类冲突,直接关系到内部审计能否发挥建设性的作用。过去学者们多从内部审计师个人层面着眼研究化解内部审计冲突的方法,本文以罗宾斯冲突理论中的"潜在对立阶段三要素"为理论依据,结合大亚湾核电运营管理有限责任公司内部审计实务经验,从组织层面研究如何化解内部审计潜在冲突。

The interior and supervising nature of internal audit create the possibility of being conflicted with other stakeholders in the same organization, such as conflicts with senior managements, the board of directors , and other departments under audit. Therefore, the potential conflicts in internal audit are inevitable because of its job＇s characteristics. Of all these conflicts, the most distinguished one is between the audit department and other departments under audit. The strategies of solving this problem is directly associated whether the internal audit can function constructively. Existing research has been emphasized on eliminating these possible conflicts from an individual level of internal auditors. Based on Robinsons＇ theory of ＂three factors in potential opposition phase＂, this paper presents a new approach to solve this problem from an organizational perspective combining with actual experience drawn from internal auditing of Daya Bay Nuclear Power Operations and Management Company Limited.