内部审计在IPO公司中的风险控制作用——基于中国证监会历年行政处罚公告的思考

The Role of Internal Audit in Risk Control in IPO Companies——Based on the Announcement of Administrative Punishment of China Securities Regulatory Commission over the Years

本文以2016—2018年部分因舞弊受到证监会行政处罚的IPO(公募股)公司为研究对象,从内部审计的角度分析了IPO企业的风险控制薄弱点,具体描述内部审计部门地位和独立性不足、内部审计模式发展滞后、内部控制存在风险以及对企业长期计划关注度不足等问题。从内部审计角度提出了相关建议,期望能通过内部审计的长期建设预防作用来切实减少IPO公司风险,增强对资本市场健康发展的保障作用,更好地维护市场秩序,在保护广大中小投资者的利益同时也增强公司的生命力和竞争力。

This paper takes IPO(public offering)company,which was partially punished by the Securities and Futures Commission for fraud in 2016-2018,and analyzes the weak point of risk control of IPO enterprises from the perspective of internal auditing,and specifically describes the status of internal auditing department.And insufficient independence,lagging development of internal audit models,risks in internal control,and insufficient attention to long-term plans of enterprises.From the perspective of internal audit,it puts forward relevant suggestions.It is expected to reduce the risk of IPO companies through the long-term construction prevention of internal audit,enhance the protection of the healthy development of the capital market,better maintain the market order,and protect the interests of small and medium investors.It also enhances the company's vitality and competitiveness.