摘要
增值型内部审计可以通过评价和确认公司治理、内部控制、风险管理等存在的问题,提高和改善以上方面的有效性,帮助企业改善组织经营和实现价值增值。现有针对增值型内部审计影响因素的研究大多利用调查问卷进行回归分析,缺乏系统性或完整性的质性研究,并且大多数研究只是简单地解释有关因素对于增值型内部审计的影响,未能从本质上揭示其影响机理。在研究现有文献的基础上,利用扎根理论对增值型内部审计的影响因素进行质性研究并揭示其中的影响机理。研究结果显示,政策环境、制度建设、审计主客体是影响增值型内部审计成效的主要因素。以这四种影响因素为逻辑基点构建出理念引领、制度保障、价值彰显、过程控制、数智建设这五条实现路径,对增强企业面对大环境变化时的抵御能力和实现组织目标具有重要作用。
Value-added internal audit can improve and improve the effectiveness of the above aspects by evaluating and confirming existing problems in corporate governance, internal control, risk management, etc., helping enterprises to improve organizational operations and realize value-added. Most of the existing studies on the influencing factors of value-added internal audit use questionnaires for regression analysis, lack of systematic or complete qualitative research,and most of the studies simply explain the impact of relevant factors on value-added internal audit, fail to Essentially reveal its impact mechanism. Therefore, based on the studying of the existing literature, this paper uses the grounded theory to conduct qualitative research on the influencing factors of value-added internal audit and reveal the influencing mechanism. The research results show that policy environment, system construction, audit subject and object are the main factors affecting the effectiveness of value-added internal audit. Based on these four influencing factors, five realization paths, namely concept guidance, institutional guarantee, value demonstration, process control, and digital intelligence construction, are constructed, which play an important role in enhancing the resilience of enterprises in the face of changes in the environment and achieving organizational goals.
作者
杨利华
李娜娜
Yang Lihua;Li Nana(School of Law,Lanzhou University of Finance and Economics,Lanzhou 730020;School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020)
基金
甘肃省软科学项目(20CX4ZA058)。
关键词
增值型内部审计
影响因素
扎根理论
制度保障
Value-added internal audit
Influencing factors
Grounded theory
Guarantee of system
