公司内部审计发展的进化博弈分析

Evolution Gaming Analysis on the Development of Company’s Internal Auditing

内部审计是审计约束机制的一部分,而审计约束机制又是公司治理结构的一个子系统。因此,如果内部审计执行得好,就能降低所有者对代理人的监督成本,从而完善公司治理结构;反之亦然。进化博弈理论的研究表明:公司内部审计的发展速度取决于博弈方学习模仿的速度和能力,而这又取决于两个因素:一是作为学习模仿对象的已开展起来的公司内部审计的数量;二是已开展起来的公司内部审计的成功程度。

Internal auditing is part of the auditing restraint system, the latter being a sub-system of company management. Therefore, if internal auditing is well executed, monitoring cost of the owner over its agent will be substantially reduced, thus improving the company structure, and vice versa. Evolution gaming theory study shows that development of company＇s internal auditing relies on the imitation speed and capabilities of the competitors involved and influenced by the quantity already executed and the success degree of companies which have already undertaken internal auditing.