IT控制缺陷、财务报表重大错报风险及非标审计意见——来自中国上市公司的经验数据
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摘要
随着现代信息技术的高速发展和普及应用,IT控制在公司内部控制中愈加重要。通过考察2012～2014年报告IT控制缺陷的中国上市公司数据,发现存在IT控制缺陷的上市公司,财务报表重大错报风险越高,被出具非标审计意见的概率也越高;当IT控制缺陷发生在高IT应用行业的公司时,其财务报表重大错报风险比低IT应用行业高,审计师出具非标审计意见的可能性要高于低IT应用行业。进一步研究发现存在IT控制一般缺陷的公司被出具非标审计意见的概率更高;内控缺陷越严重,被出具非标审计意见的概率也越高。
With the rapid development and penetration of modern information technology, IT control is increasingly important in the internal control of a company. This paper investigates the data of listed companies with IT control deficiencies reported in China from 2012 to 2014. It is found that the higher the risk of major misstatement of financial statements, the higher the probability of issuing modified audit opinions. When IT control deficiency occurred in companies with high IT application industries, the risk of material misstatement in their financial statements is higher than that in low IT application industries, and auditors are more likely to issue modified audit opinions than in low IT application industries. Furthermore, this paper classifies IT control defects according to types and severity. The results show that companies with general defects in IT control have higher probability of issuing non-standard audit opinions; the more serious internal control defects is, the higher probability of issuing non-standard audit opinions.
With the rapid development and penetration of modern information technology, IT control is increasingly important in the internal control of a company. This paper investigates the data of listed companies with IT control deficiencies reported in China from 2012 to 2014. It is found that the higher the risk of major misstatement of financial statements, the higher the probability of issuing modified audit opinions. When IT control deficiency occurred in companies with high IT application industries, the risk of material misstatement in their financial statements is higher than that in low IT application industries, and auditors are more likely to issue modified audit opinions than in low IT application industries. Furthermore, this paper classifies IT control defects according to types and severity. The results show that companies with general defects in IT control have higher probability of issuing non-standard audit opinions; the more serious internal control defects is, the higher probability of issuing non-standard audit opinions.
引文
曹强,胡南薇,王良成.2012.客户重要性,风险性质与审计质量——基于财务重述视角的经验证据[J].审计研究(6):60-70.
董小英. 2006.中国行业信息化作用报告[J]. IT经理世界(12):55-58.
路云峰,刘国常.2008.存货、应收账款与审计舞弊风险相关性的实证检验[J].山西财经大学学报(8):115-124.
唐志豪.2012. IT治理与企业绩效关系的实证研究[M].北京:经济科学出版社.
肖静华,谢康. 2007.企业IT应用水平评价模型及实证研究[J].信息系统学报(1):69-87.
曾建光,张英.2014.信息安全风险、内部控制有效性与审计师行为[J].山西财经大学学报(11):112-124.
Alreemy, Zyad, Chang, Victor, Walters, Robert and Wills, Gary.2016.Critical success factors(CSFs)for information technology governance(ITG)[J]. International Journal of Information Management36(6):907-916.
Altamuro. J, Beatty. 2010. A. How Does Internal Control Regulation Affect Financial Reporting[J]. Journal of Accounting and Economics(49):58-74.
Bonnie K Klamm, Marcia Weidenmier Watson. 2009. SOX 404 reported internal control weaknesses:A test of COSO framework components and information technology[J]. Journal of Information Systems(2):1-23.
David S. Kerr, Uday S. Murthy. 2013. The importance of the CobiT framework IT process es for effective internal control over financial reporting in organizations:An international survey[J]. Information&Management:590-597.
Gerry H, Grant Karen C, Miller Fatima Alali. 2008. The effect of IT controls on financial reporting[J]. Managerial Auditing Journal(8):803-823.
John R. Kuhn. 2013. An examination of the relationship of IT control weakness to company financial performance and health[J].International Journal of Accounting&Information Management(3):227-240.
Li Chan, Gary F, Vernon J. Richardson. 2012. The consequences of information technology control weaknesses on management information systems:the case of Sarbanes-Oxley internal control reports[J]. MIS Quarterly(1):179-203.
Masli,A, G.Peters, V.J.Richardson. 2010. Examining the potential benefits of internal control monitoring technology[J].The Accounting Review(3):1001-1034.
Stoel,D.M, W.A.Muhanna.2011. IT internal control weakness and firm performance:An organizational liability lens[J].International Journal of Accounting Information Systems(4):280-304.
董小英. 2006.中国行业信息化作用报告[J]. IT经理世界(12):55-58.
路云峰,刘国常.2008.存货、应收账款与审计舞弊风险相关性的实证检验[J].山西财经大学学报(8):115-124.
唐志豪.2012. IT治理与企业绩效关系的实证研究[M].北京:经济科学出版社.
肖静华,谢康. 2007.企业IT应用水平评价模型及实证研究[J].信息系统学报(1):69-87.
曾建光,张英.2014.信息安全风险、内部控制有效性与审计师行为[J].山西财经大学学报(11):112-124.
Alreemy, Zyad, Chang, Victor, Walters, Robert and Wills, Gary.2016.Critical success factors(CSFs)for information technology governance(ITG)[J]. International Journal of Information Management36(6):907-916.
Altamuro. J, Beatty. 2010. A. How Does Internal Control Regulation Affect Financial Reporting[J]. Journal of Accounting and Economics(49):58-74.
Bonnie K Klamm, Marcia Weidenmier Watson. 2009. SOX 404 reported internal control weaknesses:A test of COSO framework components and information technology[J]. Journal of Information Systems(2):1-23.
David S. Kerr, Uday S. Murthy. 2013. The importance of the CobiT framework IT process es for effective internal control over financial reporting in organizations:An international survey[J]. Information&Management:590-597.
Gerry H, Grant Karen C, Miller Fatima Alali. 2008. The effect of IT controls on financial reporting[J]. Managerial Auditing Journal(8):803-823.
John R. Kuhn. 2013. An examination of the relationship of IT control weakness to company financial performance and health[J].International Journal of Accounting&Information Management(3):227-240.
Li Chan, Gary F, Vernon J. Richardson. 2012. The consequences of information technology control weaknesses on management information systems:the case of Sarbanes-Oxley internal control reports[J]. MIS Quarterly(1):179-203.
Masli,A, G.Peters, V.J.Richardson. 2010. Examining the potential benefits of internal control monitoring technology[J].The Accounting Review(3):1001-1034.
Stoel,D.M, W.A.Muhanna.2011. IT internal control weakness and firm performance:An organizational liability lens[J].International Journal of Accounting Information Systems(4):280-304.