基于角色冲突的内部审计研究回顾与分析  

Literature Review and Analysis of Internal Audit Based on Role Conflict

作　　者：程新生[1] 罗艳梅[1,2] 游晓颖[1] 刘建梅[1] 

机构地区：[1]南开大学商学院 [2]黑龙江大学经济与工商管理学院

出　　处：《经济与管理研究》2010年第8期122-128,共7页Research on Economics and Management

基　　金：国家自然科学基金项目"基于战略的适应性企业控制系统研究"(70771048);教育部人文社科规划课题"基于公司治理的财务风险控制研究"(06JA630030)的阶段性成果

摘　　要：本文梳理和分析了内部审计管理功能、治理功能及角色冲突方面的研究,指出现有研究过于强调内部审计的治理贡献,缺乏对内部审计同时服务于董事会和管理层所引发的角色冲突及其后果的深入分析。基于此,本文借鉴角色冲突的研究思路,对未来研究进行展望:一是多重委托代理关系下内部审计角色冲突的形成机理,二是角色冲突对内部审计行为后果的研究,试图通过角色冲突这一视角重新审视内部审计的治理功能和管理功能。This paper reviews and analyzes the research about internal audit management function, governance func- tion and the role conflict. We find extant literature emphasizes too much on the contributions of the governance function of internal audit, but lacks the in - depth analysis on the role conflict resulted from serving both board and management. In light of this, this paper proposes the prospects for future research on the reference of the research framework on role con- flict. First is the formation mechanism of internal audit role conflict under multiple principle - agent relations ; second is the behavior consequence of internal audit role conflict. We should reconsider the management function and governance function of internal audit through the perspective of role conflict in the future.

关 键 词：内部审计 管理功能 治理功能 角色冲突 

分 类 号：F239[经济管理—会计学]