基于公司治理的内部审计有效性研究

Research of Internal Audit Effectiveness Based on Corporate Governance

以2009-2011年深市主板上市公司为研究对象,对内部审计部门设立情况及内部审计模式与内部审计质量之间的关系进行了实证检验,以审计意见为被解释变量,以内部审计模式和内审部门设立情况为解释变量,公司治理结构为控制变量进行逻辑回归分析,研究发现,设立了内部审计部门且隶属等级越高的公司与获得标准审计意见之间呈显著正相关关系,但公司治理结构对审计质量的影响未通过显著性检验,表明公司治理结构对审计质量的影响未得到有效发挥。

This paper selects the Shenzhen A-share listed companies from 2009 to 2011 as the research objects, and focuses on the correlation between internal audit departments, the audit mode and the audit quality. With au- dit opinion as the dependent variable, internal audit mode and the establishment of internal audit department as the explanatory variables, corporate governance structure as the control variable, the logistic regression model is established. The results show there is a significantly positive correlation between the establishment of internal audit departments with the higher membership level and the audit standard opinion, while the influence of corporate governance structure on audit quality is not obvious, which indicates that the role of corporate governance structure on audit quality has not been fully played.