我国上市公司内部审计有效性研究
摘要
随着本世纪初美国一系列财务舞弊丑闻的相继爆发,内部审计逐渐从“幕后”走向“台前”,成为关注的焦点。作为公司治理四大基石之一,内部审计运行的有效性开始受到人们的普遍关注。然而,目前鲜有文献从监督职能的角度对我国上市公司内部审计部门的有效性进行研究。在此背景下,本文运用实证分析方法,结合新制度经济学的基本理论,基于我国特有的公司治理环境,分别从内部审计部门的设立情况及组织的隶属情况两方面特征,考察了反映财务报告质量的盈余管理和年报补丁、内部控制有效性、以及包括独立审计质量、审计费用在内的外部监督机制等三方面的影响,进而检验了我国上市公司内部审计部门运行的有效性。
通过研究,本文发现:(1)上市公司设立内部审计部门有助于降低公司发布年报补丁的概率;而内审部门的组织隶属情况对抑制盈余管理存在显著影响,内审部门的设立能有效发挥提高财务报告质量的作用;(2)将获得外部审计师或无保留核实意见作为高质量内部控制的替代变量,内审部门的设立以及组织隶属情况均与内部控制有效性显著正相关,表明内审部门的设立及其独立性保障了公司内部控制的有效运行,内部审计发挥了对内部控制监督职能的作用;(3)对于设立内审部门的公司样本,注册会计师出具的非标准无保留审计意见与公司的盈余管理程度显著相关,说明设立内审部门的公司,其独立审计质量能够得到更好的保障;但没有证据表明设立内部审计部门对审计费用存在显著影响。针对这些结论,本文提出了相关政策建议:强化内部审计的监督和评价职能,从立法上明确内审部门的组织隶属地位,并可以考虑根据本公司股权结构特点,设置不同的内审监督模式。无疑,这些研究将对内部审计理论与实务有一定的借鉴意义。
Internal audit has been attracted more and more attention as the outbreak of a serial of financial fraud scandals in the early 21 century. As one of four footstones of corporate governance, internal audit has been extensive concern. But the research of the validity of internal auditing departments of listed companies in supervision function is very few now. So in this study, in order to test the validity of internal auditing departments of listed companies, we use empirical analysis, combined with the theory of new institutional economics, based on the environment of corporate governance in our country, check the quality of financial report including earnings management and patches on annual reports, the validity of internal control and external supervising system including independent audit quality and independent audit fee.
According to this research, it could be found that: (1) the establishment of internal audit departments of listed companies contributes to reduce the probability of publishing patches on annual reports, and the subordinated position of internal auditing departments inhibit earnings management significantly, the establishment of internal audit departments can play a role in improving the quality of financial report; (2) the establishment of internal audit and its subordinated position positively correlate with the validity of internal control significantly using the external auditors's clean opinion setted as high-quality internal control's alternative variables. It means that the establishment of internal audit departments and its independence ensure the validity of internal control; (3) the CPA's unclear opinions are correlated with earnings management in companies which have established internal audit departments. It means that the quality of the independent audit is higher in these companies. But there is no evidence shows that the establishment of internal audit departments correlates with audit fee. According to these result, this paper propose some policy suggestion, such as strengthening the supervision and evaluation of internal audit, explicit the subordinated position of internal audit, and according to the characteristics of ownership structure to take different position. Undoubtedly, these researches are useful for practice of internal audit.
通过研究,本文发现:(1)上市公司设立内部审计部门有助于降低公司发布年报补丁的概率;而内审部门的组织隶属情况对抑制盈余管理存在显著影响,内审部门的设立能有效发挥提高财务报告质量的作用;(2)将获得外部审计师或无保留核实意见作为高质量内部控制的替代变量,内审部门的设立以及组织隶属情况均与内部控制有效性显著正相关,表明内审部门的设立及其独立性保障了公司内部控制的有效运行,内部审计发挥了对内部控制监督职能的作用;(3)对于设立内审部门的公司样本,注册会计师出具的非标准无保留审计意见与公司的盈余管理程度显著相关,说明设立内审部门的公司,其独立审计质量能够得到更好的保障;但没有证据表明设立内部审计部门对审计费用存在显著影响。针对这些结论,本文提出了相关政策建议:强化内部审计的监督和评价职能,从立法上明确内审部门的组织隶属地位,并可以考虑根据本公司股权结构特点,设置不同的内审监督模式。无疑,这些研究将对内部审计理论与实务有一定的借鉴意义。
Internal audit has been attracted more and more attention as the outbreak of a serial of financial fraud scandals in the early 21 century. As one of four footstones of corporate governance, internal audit has been extensive concern. But the research of the validity of internal auditing departments of listed companies in supervision function is very few now. So in this study, in order to test the validity of internal auditing departments of listed companies, we use empirical analysis, combined with the theory of new institutional economics, based on the environment of corporate governance in our country, check the quality of financial report including earnings management and patches on annual reports, the validity of internal control and external supervising system including independent audit quality and independent audit fee.
According to this research, it could be found that: (1) the establishment of internal audit departments of listed companies contributes to reduce the probability of publishing patches on annual reports, and the subordinated position of internal auditing departments inhibit earnings management significantly, the establishment of internal audit departments can play a role in improving the quality of financial report; (2) the establishment of internal audit and its subordinated position positively correlate with the validity of internal control significantly using the external auditors's clean opinion setted as high-quality internal control's alternative variables. It means that the establishment of internal audit departments and its independence ensure the validity of internal control; (3) the CPA's unclear opinions are correlated with earnings management in companies which have established internal audit departments. It means that the quality of the independent audit is higher in these companies. But there is no evidence shows that the establishment of internal audit departments correlates with audit fee. According to these result, this paper propose some policy suggestion, such as strengthening the supervision and evaluation of internal audit, explicit the subordinated position of internal audit, and according to the characteristics of ownership structure to take different position. Undoubtedly, these researches are useful for practice of internal audit.
引文
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