提高审计机关管理水平——以人为本的新视角

Improve the Management Level of Audit Institutions——from People-Oriented New Perspective

传统的审计管理思路虽已具备完整、规范的体系,在实务中也体现了相当的指导作用及规范功能,但往往是以审计业务为主线展开研究,由于忽略了审计的核心主体是人这一要素,在实践中难免导致局限性。本文以分析审计业务动态、异质性的审计环境为起点,在理性人假设基础上建立审计人员效用公式,通过分析审计人员效用最大化的要求条件,以有机式的组织形式所需要的管理方式为主线,提出在刚性组织结构、晋升及薪酬体系下,通过有效的权责分配、约束机制等措施提高审计现场管理水平、审计质量和效果。

Traditional audit management theories have already been a mature system. But they got their own limits because most of them are based on the business of audit instead of the core of the audit-people. This article set up a model to analyze the duty, right, encourage and rewards, penalty that an auditor would face during an audit project. And also evaluate the concerns in process, cause, benefits, and risks of the audit management, especially from the viewpoint of people oriented, and propose improvement measures. Those key measures include balance the duties and the rights of auditors, establish encourage and penalty management, enhance the audit procedure effectiveness and result.