论公司治理中的内部审计职能及其冲突

An Study on the Functions and Their Conflicts of Internal Audit in Corporate Governance

本文认为,确认和咨询是现代内部审计的两大基本职能,但二者极有可能发生冲突。原因是提供咨询服务可能损害确认过程的价值,也会使内部审计师丧失客观性。内部审计职业所面临的重要挑战之一,是由于提供确认和咨询服务所导致的自我定位问题。内部审计在公司治理中到底扮演何种角色,其确认和咨询两种职能中哪种职能与公司治理最相关,受组织治理程序和结构、内部审计师在组织中的定位的高度影响。

Confirmation and consultation are fundamental functions of modern internal auditing, but they are extremely likely to conflict. The reason is that providing consultation service can damage the value of confirming course ,which easily cause internal auditors to give up their objectivity. One of main challenges that internal auditors are confronted with is their self- oriention when they offer both confirmation and consultation. What role on earth the internal auditors should play and which function is the most interrelated with corporation governance are largely influenced by organization procedure and structure as well as internal auditors’oriention in the organization.