基于内部控制视角的政府审计强度研究

A Study of the Government Audit Effort from the Perspective of Internal Control

通过构建一个政府审计强度模型分析了审计人员和责任人的决策行为,以探讨政府审计强度的影响因素和其作用机理。主要结论如下:政府审计实质性测试水平平均数的增量与控制测试水平的增量之比等于控制测试与实质性测试边际成本之比,且该比值为负值;实质性测试水平随着责任人的违规收益、责任人为不诚实类型的先验概率的增加而增加,随着内部控制强度、责任人逾越控制成本的增加而减小;对于政府审计人员审计失败的法律责任的构建和追究会对责任人违规有震慑作用;当逾越内部控制的成本为正数,责任人始终不会选择最大强度的内部控制;我国内部控制不仅仅是方法和技术的问题,更是一个体制问题;内部控制体系作为社会或企业整个免疫系统的重要组成部分,其职能可能会缺位,这应该是某些违规问题"屡审屡犯"的根源之一。

Based on the establishment of government audit effort model, the paper analyses the decision - mak- ing behaviors of auditors and related responsible parties, and discusses the factors that influence government audit ef- fort and its functional mechanism . The main conclusions are as follows ： the ratio of the control test average marginal effort and substantive test average marginal effort equals the ratio of the control test marginal cost and substantive test marginal cost, and the ratio is negative; the substantive test effort increases with the increase of responsible parties＇ irregular revenue and the prior possibility of responsible parties being of dishonest types, and decreases with the in- crease of internal control strength and the increase of the cost of responsible parties overriding internal control; con- strutting and pursuing the legal responsibilities of auditors＇ auditing failure can deter responsible parties＇ irregular behaviors ; when the cost of responsible parties overriding internal control is positive, the responsible parties will not choose the best internal control strength ; internal control in China is not only a matter of methodology and technolo- gy, but a matter concerning systems ; as the important part of the whole immune system of society or business, inter- nal control system may not function well, which should be one of the root causes for some irregular behaviors which can not be eradicated by auditing.