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The Influence of the Internal Audit Quality to the Internal Control Effectiveness

Author: HuangShuTian
Tutor: SunKun
School: Dongbei University of Finance
Course: Accounting
Keywords: listed companies internal audit quality internal control effectiveness empirical research
CLC: F239.45
Type: Master's thesis
Year: 2013
Downloads: 10
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Abstract


Since the1990s, the living environment in which companies facing changes a lot, the changes have had a profound impact on companies all over the world. With the world economy and the deepening and development of the network economy, complex, turbulent and volatile external environment brings more risks and challenges to organizations, managers began to re-examine existing organizational management, so that internal audit role in corporate governance causes for concern. As part of an audit oversight system, internal audit is an important part of internal control and is an important component of the mechanisms of corporate governance. Internal audit plays an important role in the evaluation and supervision of the implementation of internal control and improving the effectiveness of internal control, thereby helping to further improve the corporate governance structure. Although the internal audit staff have always been regarded as an expert in internal control, but their position in the enterprise has been low in the past, they have been seen as non-essential personnel all the time. But for now, in order to achieve more effective corporate governance, internal audit got more and more attention from owners and management of each company’s. In this context, studying the impact of internal audit on the internal control which is seen as the core of corporate governance will help to improve the company’s internal control standards by raising the level of internal audit, so that to achieve a more effective corporate governance.This study majorly tested the impact of internal audit quality on the internal control effectiveness. First, we do the theoretical analysis of internal audit quality and internal control effectiveness, and we get a hypothesis that higher the quality of the internal audit is, internal control will be more effective. In empirical research, we pick listed companies which disclose internal audit department as research samples, make the independence of the internal audit department, the size of the internal audit department, professional competence of internal audit department and the consolidation of the above three qualities as an alternative variable to the internal audit quality, and make the thing whether the "Internal Control Self-assessment Report" got the independent opinion from independent directors, board of supervisors, certified public accountants or securities companies, etc. as a substitution variable to internal control effectiveness. Then we use two element LOGISTIC regression model to test internal audit quality influence the internal control effectiveness of listed companies, and put forward corresponding countermeasures.Concerned about the relationship of internal audit quality and internal control effectiveness of listed companies, we need to quantify internal audit quality, previous studies measured internal audit quality by using a single variable, or an integrated variable, but inspecting internal audit quality just from one aspect of the two sides above can not reflect the essential characteristics of internal audit. The innovation of this paper is to combine separate quality characteristic indicators and post-synthesized indicators together.This study is divided into four chapters. Specific arrangements are as follows:Chapter I:Introduction. It mainly states the research background and significance, and introduces the ideas and contents of this study.Chapter Two:Literature review and theoretical basis. This chapter reviews the domestic and foreign literature on internal audit quality, internal control effectiveness and the relationship between them, and evaluates the existing researches, finds out shortage and new research directions in the existing researches; Then it analyses the basic theory of internal audit quality and internal control effectiveness as the theoretical basis of proposed hypothesis.Chapter Three:An Empirical Analysis. This chapter picks the2009-2011board listed companies which disclose information related to internal audit quality in Shenzhen as samples, makes the independence of the internal audit department, the size of the internal audit department, professional competence of internal audit department and the consolidation of the above three qualities as an alternative variable to internal audit quality, makes the opinion type of the "Internal Control Self-assessment Report" as a substitution variable to internal control effectiveness, tests the impact of internal audit quality on the company’s internal audit effectiveness and draws conclusions for the empirical results.Chapter4:Policy Recommendations and Outlook. Proposing appropriate policy recommendations for companies according to the empirical part of the study, and stating further research directions and prospect for future research methods.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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