内部审计质量与控制活动有效性研究——基于内部审计与内部控制的耦合关系及沪市上市公司经验证据

Research on Quality of Internal Audit and Effectiveness of Control Activity——Based on the coupling relationship between internal audit and internal control as well as the empirical evidence from Shanghai Stock Market

内部审计与内部控制相互依存、相互促进,提高内部审计质量对完善内部控制体系具有重要作用。本文探讨了现有内控基本框架和风险管理框架下企业内部审计与内部控制的基本关系,得出二者并非简单包含关系或单一体系,而是相互交叉、交互作用又有所区别、相对独立,也就是一种"耦合"关系。基于该认识及控制活动的特殊重要性,进一步分析内部审计质量影响内部控制活动有效性的基本原理和关键因素,并以沪市上市公司经验证据为基础检验了内部审计质量与控制活动的显著正相关,同时发现企业内部审计客观性、专业胜任能力以及内部审计部门规模等因素对于控制活动的作用尤为直接和显著,以此为标志衡量内部审计质量越高,控制活动有效性就越好。

The internal audit is closely interdependent and mutually promotive with internal control, thus it is very important for perfecting internal control system to improve the internal audit. In this article, the authors discuss the basic relationship between internal audit and internal control under the basic framework of the existing internal control and enterprise risk management, and draw a conclusion that it＇ s reciprocally chiasmal and interactive, while at the same time, independent and different to some extent between the two concepts, rather than the inclusion relation or being part of a single system. In one word, it＇ s a kind of ＂coupling relationship＂. Based on that notion and the significance of control activity as well, the authors give further analysis on the rationale and key factors about the influence that internal audit has on control activity, then inspect and verify the significant positive correlation to show that influence. The study also finds out that the objectivity, professional competence and the size of the internal audit has particularly direct and significant effect on the control activity. Taking this as a sign to measure, it can tell that the better the quality of internal audit is, the better the effectiveness of control activity.