مقاله انگلیسی رایگان در مورد سنجش موثر بودن حسابرسی داخلی – الزویر ۲۰۲۱

Abstract

Key words

۱٫ THE PROPOSAL OF THE QUESTIONS

۲٫ LITERTURE REVIEW

۳٫ CONSTRUCTION OF INTERNAL AUDIT EFFECTIVENESS MEASUREMENT INDEX SYSTEM

۳٫۱٫ PRINCIPLES OF INDEX SYSTEM CONSTRUCTION

۳٫۲٫ INDICATOR ARCHITECTURE DESIGN

۳٫۳٫ INDEX MEANING AND MEASUREMENT METHOD

۴٫ EMPIRICAL ANALYSIS OF INTERNAL AUDIT EFFECTIVENESS MEASUREMENT Conclusion AND INSPIRATION

۴٫۱٫ MEASUREMENT MODEL

۴٫۲٫ EMPIRICAL ANALYSIS

۵٫ CONCLUSION AND INSPIRATION

Conflict of interests

REFERENCES

Vitae

Abstract

This study starts with the architecture design of the internal audit effectiveness measurement index system, taking internal audit effectiveness as the measurement target, from the three dimensions of audit performance, audit capability, and audit “three systems” effectiveness to build a set of 10 components and 30 measure indexes indicator system for internal audit effectiveness measurement. And we take the internal audit of colleges and universities as the research sample, and make an empirical analysis of the built-up internal audit effectiveness measurement index system using the AHP-Fuzzy method to measure the model. We found that the existing problems of internal audit effectiveness are mainly reflected in the obstacles of the audit management system, large losses and waste, ineffective audit rectification and lagging audit innovation. Based on this result, China should take the reform of the internal audit management system as a breakthrough point, promote full internal audit coverage, increase audit supervision and rectification, improve audit innovation capabilities, and establish an internal audit effectiveness measurement index system to strengthen the internal audit effectiveness management responsibility system.

۱٫ THE PROPOSAL OF THE QUESTIONS

The modernization of national governance systems and governance capabilities have posed new challenges to internal auditing. The Third Plenary Session of the 18th CPC Central Committee proposed that the overall goal of comprehensively deepening reform was to improve and develop the socialism with Chinese characteristics, and to promote the modernization of the national governance system and governance capacity. This is the new mission put forward by the Party Central Committee on auditing as it deployed and advanced the modernization of national governance system and governance capabilities. And the new mission means the new challenge. As far as internal audit is concerned, it is facing challenges such as how to promote full audit coverage, how to improve audit capabilities, and how to carry out audit technological innovation.

The national implementation of a high-quality development strategy places new requirements on internal audit. The report of the 19th National Congress of the Communist Party of China made an important judgment that the Chinese economy had shifted from a high-speed growth stage to a high-quality development stage. This not only has indicated the direction for the reform and development of various industries in China, but also has put forward new requirements on how to achieve high-quality development for them. The new requirements would eventually be reflected and be implemented in various industries and units. In view of this, the key issue for internal audit to meet the new requirements of the country’s implementation of a high-quality development strategy is achieving its own high-quality development.