【摘要】： 21世紀(jì)伊始,“安然事件”等一系列財務(wù)虛假案帶來資本市場的監(jiān)管制度和信息披露制度的變革。作為這場變革的產(chǎn)物,《薩班斯法案》建立了關(guān)于會計、審計、內(nèi)部控制、財務(wù)報告和公司治理的新規(guī)則,這極大地影響著內(nèi)部審計職業(yè)界:內(nèi)部審計在得到前所未有的關(guān)注與認(rèn)可的同時,也面臨著巨大的挑戰(zhàn)。后薩班斯法案時代,人們期望內(nèi)部審計在《薩班斯法案》合規(guī)工作以及公司治理、風(fēng)險管理、防范欺詐等一系列方面扮演更重要的角色、發(fā)揮更大的作用,但內(nèi)部審計的“救火式”角色發(fā)展已經(jīng)不能滿足來自不同層面、越來越多的需求了。在紛繁復(fù)雜的內(nèi)部審計角色中,哪個相對重要?它們彼此之間的關(guān)系又是什么?本文在剖析內(nèi)部審計角色二重性特點的基礎(chǔ)上,提出了“內(nèi)部審計角色框架”,旨在對上述問題的解決以及后薩班斯法案時代內(nèi)部審計角色的定位與發(fā)展有一定的指導(dǎo)意義。 本文認(rèn)為二重性是后薩班斯法案時代內(nèi)部審計角色的最大特點�；谶@一特點,筆者分析了內(nèi)部審計角色中最基本的矛盾關(guān)系(內(nèi)部審計同時向所有者和管理層提供服務(wù))以及由此衍生出的其他三對矛盾,指出所有者是內(nèi)部審計的基本客戶,為所有者服務(wù)是內(nèi)部審計角色的本質(zhì)。 在此基礎(chǔ)上,筆者獨(dú)創(chuàng)性地構(gòu)建了“內(nèi)部審計角色框架”。在該框架中,筆者將內(nèi)部審計角色分為基礎(chǔ)角色、核心角色和功能性角色三類,并論述了不同角色的地位和關(guān)系。 運(yùn)用內(nèi)部審計角色框架,筆者進(jìn)一步解釋了目前在內(nèi)部審計職業(yè)界呼聲很高的內(nèi)部審計角色回歸平衡問題,并從內(nèi)部審計的目標(biāo)、內(nèi)部審計的組織模式和內(nèi)部審計的角色類型三方面對我國內(nèi)部審計角色發(fā)展提出了相應(yīng)建議。
[Abstract]:At the beginning of the 21st century, a series of financial false cases, such as Enron event, brought about the change of capital market supervision system and information disclosure system. As a result of this change, the Sarbanes Act establishes new rules on accounting, auditing, internal controls, financial reporting and corporate governance. This has a great impact on the internal audit profession: internal audit not only receives unprecedented attention and recognition, but also faces great challenges. In the post-Sarbanes era, people expect internal audit to play a more important role and play a greater role in the compliance work of the Sarbanes Act and in a series of aspects such as corporate governance, risk management, fraud prevention, and so on. But the development of "fire-fighting" role of internal audit can no longer meet the needs of different levels. Which of the complex internal audit roles is relatively important? What is the relationship between them? On the basis of analyzing the dual characteristics of the internal audit role, this paper puts forward the "internal audit role framework", which aims at solving the above problems and the orientation and development of the internal audit role in the post-Sarbanes law era. This paper argues that duality is the biggest characteristic of the role of internal audit in the post-Sarbanes era. Based on this feature, the author analyzes the most basic contradictions in the role of internal audit (internal audit provides services to owners and management at the same time) and the other three pairs of contradictions derived therefrom. It is pointed out that the owner is the basic customer of the internal audit, and serving the owner is the essence of the role of the internal audit. On this basis, the author creatively constructs the role framework of internal audit. In this framework, the author divides the role of internal audit into three categories: basic role, core role and functional role, and discusses the status and relationship of different roles. Using the framework of internal audit role, the author further explains the issue of returning to balance of internal audit role, which has a high voice in the profession of internal audit at present, and from the goal of internal audit. The organizational model of internal audit and the type of role of internal audit put forward corresponding suggestions for the development of the role of internal audit in China.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳晨;;我國內(nèi)部審計的主要問題及其對策[J];中國外資;2012年22期

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本文編號：2470443