Enterprise Internal Audit:Research On Motivation,Behavior And Performance

In recent years,enterprise bankruptcy events frequently occur because of imperfect corporate governance structure,internal control defects.Internal audit,as one of the four major component of corporate governance and effectiveness evaluation of internal control execution has become the focus.At present,at the macro level,the relevant national regulators already reached consensus on the internal audit of the understanding,The CNAO,the SASAC,China Securities Regulatory Commission,the Ministry of Finance and other respectively made normative acts to the internal audit behavior from the system.However,the attitude and behavior of the managers of the enterprise should bear the greatest responsibility for the internal audit still have a great gap with the stakeholders,The initiative action of the national macro decision-making is extremely contrast and many enterprises micro-level coping,slack.Based on the deep analysis of the full analysis of audit as well as the basic concepts of internal auditing and the related literature,Discussion on the main influence factors of internal audit attitude,the relationship between internal audit attitude and internal audit behavior and internal audit performance.In the course of the study,this paper introduces the theory of planned behavior and stakeholder theory on the influence dimensions definition of enterprise internal audit attitude;Using the theory of organization behavior to define the internal audit behavior from the organization behaviors.At the same time,this paper chose four typical enterprises that internal audit development level is different for the exploratory case study and studies on the theory of the preliminary hypothesis,Based on the analysis of the theoretical level then,construct the research model of internal audit attitude--internal audit behavior--internal audit performance,The key factors influencing enterprise internal audit attitude and influence relation on the internal audit performance fusion in the theoretical framework,laid the foundation for the study of driving mechanism of internal audit behavior.On this basis,this study use my training opportunities to Liaoning Institute of internal audit to issue questionnaires(90 A and 90 B,160 valid questionnaires were received,According to the preliminary research to test the reliability and validity of the scale.Then,through my school(Nanjing Audit University)in the training class,Internal Audit Association of Jiangsu,Nanjing and Jiangning District,The CNAO in Nanjing special office and my relations issued 600 questionnaires(300A and 300B)including state-owned enterprises,private enterprises,listing Corporation,non-listed company,500 valid questionnaires were received,The use of structural equation model,through regression analysis,the hypothesis of this study were tested,and the main conclusions are as follows:1.The enterprise's internal power has positive influence on enterprises internal audit behavior,among them,the internal audit strategy and internal audit status more significant impact.The internal audit support from board of directors and managers is the internal drive of the development of internal audit,to play a leading role.2.The enterprise strength has positive influence on the internal audit behavior,among them,the internal audit strategy and internal audit status more significant impact.Establish a good internal control need strong internal strength to do security,based on enterprises with strong economic strength,internal and external stakeholders ' need can be satisfied.3.Internal audit strategy has positive influence on the internal audit performance.Internal audit strategy promotion,business scope expansion make the internal auditors have the opportunity to touch more,higher levels of business areas,especially to the extension in the field of risk management and governance,internal audit plays a more important role in enterprises,improve the board of directors and senior management satisfaction.Business expand further exercise and enhance the internal auditor's skill and quality,expand their horizons,improve the auditing quality,and make greater contribution to the organization.4.Internal audit independence has positive influence on the internal audit performance,among them,audit quality more significant impact.Audit independence is the soul of audit,internal audit independence is higher so that it can capture the information and trends of senior management,audit content and strategic consensus,by the board of directors and senior management must.High independence of internal audit to ensure unrestricted contact need information,security audit conclusion objective and fair,security audit decisions to achieve good performance,improve the auditing quality.Finally,the main contributions of this paper are summarized and pointed out the limitations of this research and the possible research directions in the future.The main contribution of the paper,First of all,the conclusions of this study requires the internal audit appropriate marketing,and make greater contribution to the organization,let the enterprise board of directors and senior management are fully aware of the importance of internal audit,support the development of internal audit,which is the source power of the development of internal audit.Secondly,strengthen government regulation to the development of internal audit plays a certain role.On the one hand,the government regulation can strengthen enterprise' good sense of responsibility to implement internal audit,On the other hand,enterprises with good internal audit system can improve the government image,recognition and receive more help from the government,thus reducing the enterprise more external audit and supervision,it will also urge the enterprises to carry out more good internal audit system arrangement,row into a virtuous cycle.Finally,intermediary support is important path of internal audit' promotion,In addition,to improve the quality of audit,the customer's recognition and for an organization to make contribution are key factors to enhance the performance of internal audit.The next step is expected to expand the scope of investigation in various parts of the Institute of internal auditors' help,Realization of eastern and western regional balance,improve the accuracy of the representative of the sample and statistical analysis.And to keep on developing the enterprise internal audit focus,adding the factor of time,the transverse and longitudinal research,more in-depth study on relationship between variables,and promote the development of internal audit.