基于WSR的人本和谐与内部控制有效性

People-oriented Harmony and Effectiveness of Internal Control Based on WSR

诸多企业内部控制失效的案例表明,人本因素在内部控制中占据重要地位。根据物理(W)-事理(S)-人理(R)系统方法论,本文分析指出企业内部控制的人本因素表现为:(1)企业董事会和经理层对内部控制拥有一致的认同感;(2)全员风险意识、内部控制与风险管理有效结合;(3)关键控制和一般控制的人员安排与岗位职责合理;(4)明确内部控制各层级可能涉及的关系人、群体及相互关系;(5)内部审计人员与内部控制利益关系人彼此支持、协同。结合问卷调查的实证研究结果表明,人本因素表现与财务报告可靠性呈正相关关系,这种影响随着行业的竞争性而增强。最后,本文探讨了在内部控制评价中嵌入人本因素的WSR三维指标体系,通过案例介绍了其实际应用。本文的研究为加强企业内部控制的人本和谐提供了决策参考。

Many cases of internal control failure in enterprises show that,people-oriented factors play an important role in internal control. According to the Wuli(W) [regularities on objective phenomena]-Shili(S) [ways of seeing and doing]-Renli(R) [principles underlying human inter relations]system methodology,this paper analyzes and points out the people-oriented factors in the internal control of enterprises,mainly reflected in the following aspects:(1) The board of directors and the enterprise management should have a consistent recognition of internal control;(2) The risk awareness,internal control and risk management of all employees should be effectively combined;(3) The personnel arrangement and job responsibilities for critical control and overall control should be reasonable;(4) the relationships between parties and groups that may be involved at each level of internal control should be clarified;(5) the internal audit personnel and internal control stakeholders should be mutually supportive and coordinative,etc. The results of empirical study and questionnaire survey show that the performance of people-oriented factors is positively correlated with the reliability of financial reports,which is strengthened with industrial competitiveness. Finally,this paper discusses the WSR three-dimensional index system which incorporates people-oriented factors into the internal control evaluation and introduces its practical application through a case study. This paper provides a decision-making reference for strengthening the people-oriented harmony of internal control in enterprises.