新时代内部审计人员职业胜任能力评价指标体系构建与实证研究  

Construction and Empirical Study of Evaluation Index System for Professional Competence of Internal Auditors in the New Era

作　　者：郑宗强 唐厚燕 王会金[2] 任磊 Zheng Zongqiang;Tang Houyan;Wang Huijin;Ren Lei(Nanrui Group Co.,Ltd.,Nanjing 211106,Jiangsu;Nanjing Audit University,Nanjing 211815,Jiangsu)

机构地区：[1]南瑞集团有限公司,江苏南京211106 [2]南京审计大学,江苏南京211815

出　　处：《中国审计评论》2024年第1期143-158,共16页China Auditing Review

摘　　要：新时代党和国家对内部审计工作的日益重视、世界一流企业战略的持续推进、新兴信息技术变革的持续加剧、数字经济创新质效的迅猛发展等,对内部审计工作提出了新的要求,也对审计人员专业能力提出更高的标准。本文通过文献分析、专家访谈、扎根研究等方法,提出了基于“基础一核心一支撑”的内部审计人员职业胜任能力三角形模型,涵盖政治能力、身心素质、职业道德、数智技术、研究创新、理论知识、专业技能、国际视野等,并运用AHP方法构建了包含27个三级指标的内部审计人员职业胜任能力评价指标体系,明晰各指标的权重;进一步通过N集团进行实证研究,综合评价了集团内部审计人员职业胜任能力方面的优势和不足,并提出有针对性的改进建议。In the new era,the increasing attention of the Party and the state to internal audit work,the continuous promotion of world-class enterprise strategies,the continuous intensification of emerging information technology changes,and the rapid development of digital economy innovation quality and efficiency have put forward new requirements for intermal audit work,as well as higher standards for the professional ability of auditors.This article proposes a triangular model of internal auditors'professional competence based on“foundation core support”through literature analysis,expert interviews,and grounded research methods,covering political ability,physical and mental quality,professional ethics,digital technology,research innovation,theoretical knowledge,professional skills,international perspective,etc,And the AHP method was used to construct an evaluation index system for the professional competence of internal auditors,which includes 27 three-level indicators,clarifying the weights of each indicator.Further empirical research was conducted through N Group to comprehensively evaluate the strengths and weaknesses of the professional competence of interal auditors in the group,and targeted improvement suggestions were proposed.

关 键 词：内部审计 专业能力 三角形模型 评价指标体系 

分 类 号：F239.45[经济管理—会计学]