《内部控制_审计质量与财务舞弊》.pdfVIP

  1 内部控制、审计质量与财务舞弊 梅丹2 南开大学商学院 天津 300071 【摘要】本文以我国推进企业内控建设及实施关注查错防弊的新审计准则为契机，检验 内部控制和独立审计作为内外部两种机制对防止和识别公司财务舞弊的作用。按照 COSO 五 要素构建内部控制质量评价指标，选取 2006 至 2008 年财务舞弊及配对公司为样本，采用 Logistic 回归方法考察内部控制、独立审计与财务舞弊发生的关系。实证结果显示，内部 控制良好和高审计质量的公司发生财务舞弊的可能性更小，窃内部控制和独立审计在防止和 识别财务舞弊方面存在一定的替代作用。研究结论证实了内部控制保证财务信息可靠性的目 标，也在一定程度上体现了新审计准则查错防弊目标的实现。 【关键词】内部控制；审计质量；财务舞弊 Internal control、Audit quality and Financial fraud Mei dan （School of Business，Nankai University ，Tianjin，China，300071 ） Abstract ：On the background of Chinese enterprises promoting internal control construction and the implementation of new auditing standards, this paper tests the effect of internal control and independent audit, as different internal and external mechanisms, on preventing and identifying corporate financial fraud. Using five elements of COSO to evaluate the effectiveness of internal control, this paper selects financial fraud companies from year 2006 to 2008 and their matching as samples, and uses the Logistic regression to investigate the relationship among the effectiveness of internal control , independent audit and the occurrence of financial fraud. The empirical results show that the effectiveness of internal control is negatively correlated with the occurrence of financial fraud, and independent audit can identify financial fraud effectively. And there exists competing effect between internal control and independent audit in preventing and identifying corporate financial fraud. These conclusions confirm the reliability o