国家审计人员职业道德控制机制有效吗?——以审计廉政承诺、岗位轮换和违规处罚为例  

Is Control Mechanism for Professional Ethics for Government Auditors Effective?——A case study of auditing integrity commitment,job rotation and penalty for violations

作　　者：张川[1] 娄祝坤[1] 朱梦娇[1] 

机构地区：[1]上海海事大学经济管理学院,邮政编码201306

出　　处：《审计研究》2015年第6期37-46,共10页Auditing Research

基　　金：审计署重点科研课题"国家审计机关职业道德建设研究"(项目批准号:09SJ04002)的后续研究成果;国家自然科学基金项目(项目批准号:71272218;71372069)的支持

摘　　要：基于问卷调查的数据,实证检验了国家审计人员职业道德控制机制的有效性以及在不同审计业务环境下审计职业道德控制效果的差异。研究结果表明,国家审计人员职业道德水平受职业道德控制机制的影响。进一步研究发现,审计业务复杂度对职业道德控制机制的有效性具有调节作用。当面临复杂的审计业务时,审计廉政承诺和岗位轮换对职业道德违背的抑制作用得到显著加强,但违规处罚的作用效果并无明显差异。Based on survey data, this paper empirically examines the effectiveness of control mechanism of profes- sional ethics for government auditors and the differences of control outcomes in different audit environments. The re- suits show that professional ethics of government auditors is affected by its control mechanism. Thus if we strengthen auditing ethics ex ante controls （ auditing integrity commitment and job rotation） and ex post controls （ penalty for violations）, the violation of auditing professional ethics will decrease to some extent. Further studies indicate that the complexity of auditing tasks could adjust the effectiveness of this control mechanism. When faced with complex auditing tasks, the inhibition of auditing ex ante controls over violation of professional ethics will be significantly strengthened, but the effectiveness of ex post controls is not obvious. Auditing authorities should make full use of auditing ex ante controls for complex auditing tasks.

关 键 词：国家审计 审计职业道德 控制机制 

分 类 号：F239.22[经济管理—会计学]