机构设置、沟通与内部审计职能实现——基于内部审计冲突的视角

Department Setting, Communication and the Realization of Internal Audit Functions——Based on the Perspective of Internal Audit Conflict

内部审计的组织地位、工作性质和活动内容等,使得内审部门与被审部门之间持续普遍存在着冲突。基于组织冲突理论分析内部审计跨部门冲突的成因,预期改变机构设置及强化沟通,可以缓解冲突并促进内审职能实现。选取内部审计信息披露相对完备的深市公司2010年~2015年数据实证检验发现,内审机构设置在董事会(审计委员会)或管理层下,更有利于监督或咨询职能的实现。而以内审信息沟通和CEO沟通能力特征衡量的内审双方的沟通,任何情形下都能直接或间接缓解冲突,有助内部审计监督和咨询职能的实现。

The organization position,nature and content of internal audit activities cause extensive and lasting conflict between internal audit department and the audited departments.Based on the organization conflict theories,this paper analyzes the origin of internal audit conflict and anticipates that it can be relieved by changing the department settings and improving communication,which are helpful for the realization of internal audit functions and objectives.Selecting the Listed Companies on Shenzhen Stock Exchange from Year 2010 to Year 2015 as samples,this paper conducts an empirical test,the results of which show that the setting of internal audit department under the board of directors or under the management is individually better for the realization of assurance function or consultation function.And in any condition,communication represented by the disclosure of internal audit regime(plan)and the communication characteristics of CEO can directly or indirectly ease the conflict and be helpful for the realization of internal audit functions.