内部审计研究述评:基于公司治理视角

A Review of Internal Auditing from the Perspective of Corporate Governance

内部审计是有效公司治理程序中一个不可或缺的组成部分,关于内部审计的公司治理功能形成了大量学术研究机会。本文回顾了公司治理视角的内部审计研究文献,现有文献主要从理论基础、影响关系、配置方式以及实证检验等方面展开研究,在评述的基础上从研究方法的改进、独立性的内在矛盾以及提升职业胜任能力三个角度对内部审计未来研究方向作了分析和展望。

Internal auditing is a necessary element of corporate governance. There are a lot of academic research opportunities about governance function of internal auditing. This paper sorts out the research documents on internal auditing from the perspective of corporate governance, and finds that the existing documents mainly study the theoretical basis of corporate governance function of internal auditing, the basic relation, the mode, and the empirical research. And it analyses and outlooks the future of internal auditing in terms of research method improvement, the inner contradiction of independence and professional competence promotion from the perspective of corporate governance.