高管态度、政府监管与内部审计——基于计划行为理论的研究  

Senior Management Attitude,Government Supervision and Internal audit——Research based on the theory of planned behavior theory

作　　者：李曼[1] 

机构地区：[1]南京审计学院国际审计学院,邮政编码211815

出　　处：《审计研究》2014年第2期100-107,共8页Auditing Research

摘　　要：内部审计是近年来国内外监管机构,会计、审计实务和学术界关注的热点问题。本文研究了我国企业高管态度、政府监管对内部审计行为的影响。结合审计学、组织行为学等相关理论,通过对企业内部审计人员进行问卷调查发现:高管态度是决定内部审计行为的主要因素;相对于国有企业,高管态度对内部审计行为的影响在民营企业更加明显;上市公司的内部审计监管成效已初步显现,国有企业的内部审计监管有待取得高管层配合。研究结果对监管机构、企业管理层以及内部审计人员具有一定的启示。Internal audit is a hot issue in the domestic and foreign regulators, accounting, auditing practice and aca- demic circles in recent years. This paper studies the impact of China＇s corporate senior management attitude, govern- ment regulation to internal audit behavior. Combining the relevant theory of auditing, organizational behavior, through the investigation of the internal audit staff,This paper found：senior management attitude is the main factor to deter- mine the internal audit behavior, and the effects of executive attitude to internal audit behavior in private enterprises more obvious. Listing Corporation＇s internal audit supervision and preliminary results show, Effect of internal audit supervision of state-owned enterprises need cooperation of senior management. The results of this study have impli- cations for regulators, enterprise management and auditors.

关 键 词：高管态度 政府监管 内部审计 

分 类 号：F239.45[经济管理—会计学]