加强内部审计和外部审计的监督合力:媒体监督的调节效应

Strengthen theInternal Audit and External Audit Supervision Joint Force:Media Supervision Moderating Effect

近年来,国家对增强审计监督合力的要求日益加强,增强审计合力有助于国家整合审计资源,降低审计成本,提高审计质量。外部审计师合理地利用内部审计的工作可以提高审计效率降低审计成本,但是我国企业在这方面的工作效果普遍较差。媒体监督作为外部监督机制,是审计监督合力不可或缺的一个部分,文章选取深证A股上市公司2016—2018年的数据,研究媒体监督对内外部审计的监督合力效应发挥的影响。研究表明:企业内部审计和外部审计的监督合力是存在的;媒体关注度对企业内部审计与外部审计合力效应有负向调节作用;负面媒体报道对内部审计与外部审计监督合力效应有负向调节作用。

In recent years,the national requirements for strengthening audit supervision joint forces are increasingly strengthened,and the joint force of audit is helpful for the state to integrate audit resources,reduce audit cost and improve audit quality.Therefore,how to enhance the joint force of audit in all aspects has become a new focus of audit research.External auditors make use of internal audit work reasonably can improve the efficiency of the audit and reduce the audit cost.However,Chinese enterprises work in this aspect is generally poorer.Media supervision as an external supervision mechanism,is an indispensable part of audit supervision.This article selected Shenzhen A-share listed company data from 2016-2018,and researched the media supervision force effect on the joint force of the internal and external audit.Firstly,it verifies the existence of joint supervision between internal audit and external audit.Secondly,media attention has a negative moderating effect on the joint force effect of internal audit and external audit.Finally,it demonstrates that the negative media report has a negative moderating effect on the joint force effect of internal audit and external audit supervision.