审计提升企业合规有效性的作用研究

An Investigation on the Effect of Audit in Improving the Effectiveness of Compliance

如何建立有效的合规计划是企业合规实践中监管机构和企业面临的核心问题。审计通过主动调查企业经营中留存的文件和凭证,依靠实证分析发现危险信号、考核合规效果,使合规计划从“响应式”的被动合规转向主动合规。同时,我国企业合规改革强调通过合规建立现代化企业治理体系,提升产业水平。这意味着合规实践应以提升企业整体治理水平为目标,综合运用各类治理手段。审计作为成熟的经济监督方法,在防范企业风险、提升企业治理水平的目标上与企业合规高度一致,企业和监管机构应当运用包括审计与合规在内的不同治理机制,注重不同机制间的联动和互补,通过发挥体系效应提升企业整体治理水平。

How to establish an effective compliance program is a core issue faced by regulatory agencies and enterprises in the implement of corporate compliance.Audit actively investigates the documents and vouchers re⁃tained in the operation of the enterprise,relies on“empirical analysis”to identify red flags,assess the effective⁃ness of compliance programs,and shift the compliance plan from a“reactive”passive compliance to proactive compliance.At the same time,China’s corporate compliance reform emphasizes the establishment of a modern corporate governance system and the improvement of industrial level through compliance.This means that compli⁃ance practices should aim to improve the overall level of corporate governance and comprehensively utilize various governance tools.As a mature economic supervision method,auditing is highly consistent with corporate compli⁃ance in terms of preventing corporate risks and improving corporate governance level.corporates and regulators should use various governance mechanisms,including auditing and compliance,and pay attention to the linkage and complementarity between them,in order to enhance the overall governance level of corporates by exerting sys⁃tematic effects.