内部审计外包程度对公司治理绩效的影响

对内部审计外包程度的影响因素及内部审计外包程度对公司治理绩效的影响进行研究。研究发现,代理成本、审计委员会的有效性是内部审计外包决策时考虑的主要影响因素,即代理成本越高,审计委员会未成立或未有效运作,公司越有可能将内部审计外包,而不是完全内置。实证还表明:内部审计部分外包与审计质量、投资者的市场反应显著正相关,这说明:内部审计外包能够改善审计意见,同时也能够提高投资者对公司治理效果的信心。

Study on Corporate Governance Performance Affected by Internal Auditing Outsourcing Level

The paper studies the impact of internal auditing outsourcing level on corporate governance performance.We find that two factors including agent cost and audit committee effectiveness mainly affect internal auditing outsourcing decision.The higher the agent cost,non formation or no effect of audit committee,the more likely firms will choose internal auditing outsourcing.The result suggests that the relation between partial outsourcing of internal audit and audit quality,the market reaction of investors is a significant positive correlation,which shows the internal audit outsourcing will improve the audit opinion and improve the effect of investor confidence on corporate governance performance.