基于自省机制作用的两类导向性审计活动冲突及均衡研究

Conflict and Equilibrium of Two Sorts of Directional Audits Based on Self-Realization Mechanism

受制于既定审计资源的约束,企业内审赖以获取动态能力资源的自省机制造成管理审计与传统合规审计之间的机制性冲突,导致现代内审存在导向选择困惑,从而降低了审计的质量与效率。从两类导向性审计的资源及制度相互约束效应、两类审计活动的战略性均衡配置等方面进行分析,得到一系列有助于促进现代内审机制优化、增进内审价值与效率的研究建议。

Owing to being restrained to the limited audit resources,the audit self-realization mechanism which is used to acquire the dynamic ability resources results in a conflict between management audit and compliance audit including mainly corporate financial and internal control audit. This paper focused the analysis and discussion towards the strategic equilibrium design between two sorts of auditing and the two audits' mutual resources or institution restraint effect,and thus obtained some beneficial research suggestions to optimize internal audit mechanism and strengthen value and efficiency of internal auditing.