政府财务报告审计的多次博弈复核机制--基于内部审计参与的理论分析  

Multiple Game Review Mechanism for Government Financial Report Audit Based on Internal Audit Participation

作　　者：陈敏[1] 袁天荣[2] 孙文仪 Min Chen;Tianrong Yuan;Wenyi Sun

机构地区：[1]武汉商学院审计处 [2]中南财经政法大学 [3]曼彻斯特大学

出　　处：《会计论坛》2022年第2期178-194,共17页Accounting Forum

基　　金：武汉商学院博士基金资助项目(2021KB001)。

摘　　要：内部审计参与政府财务报告审计,体现了国家审计对内部审计资源的加大力度利用,但因国家审计、内审机构和内部审计协会之间存在合作摩擦,需要深入研究质量复核的机制设计。本文在分析多次博弈复核设置原因的基础上,围绕减少上述三个主体之间的合作摩擦,运用经济治理理论,分析并揭示:内部审计协会作为机制的构建主体,对复核岗管理权采用一体化治理方式,将加强内审机构的独立性;对标准定制服务采用专业委员会自主治理方式,能持续提供标准定制服务;对复核工作报告采用市场治理方式,能促进内部审计协会和国家审计按价值规律实现服务交易。The involvement of internal auditors in governmental financial report auditing underscores the escalating reliance on these auditors by state auditors.However,the friction resulting from the collaboration among state auditors,internal auditors,and the internal auditors'association necessitates a profound exploration into the design of a quality review mechanism.Upon analyzing the reasons for establishing a multiple game review process,this paper primarily aims to diminish the collaborative friction among these three key players.Utilizing economic governance theory,the paper endeavors to highlight that the internal audit association,as the architect of the mechanism,can enhance the independence of internal auditors by adopting a unified governance of review post management.The professional committee independently manages the standard customization service and can sustain the provision of this service.Adopting a market governance approach towards the review work report can encourage both the association and state auditors to conduct service transactions adhering to the law of value.

关 键 词：内部审计 政府财务报告审计 经济治理理论 多次博弈复核 三重治理 

分 类 号：F239.45[经济管理—会计学]