Research On The Releation Between Corporate Culture Culture And Internal Audit

The role of corporate culture in modern corporate management is increasingly important,and practical experience tells us that corporate culture can have an important impact on an organization's internal audit.Some scholars have tried to study internal auditing issues from the perspective of corporate culture,but existing research has focused on the direct impact of corporate culture on the results of internal audit work,and has not revealed why corporate culture has an impact on audit work.This paper not only studies the impact of corporate culture on the results of internal audit work,but also explores the reasons why corporate culture affects internal audit.In order to study the mechanism of corporate culture on internal audit,the article sorts out the internal auditing micro-environment in the organization.Based on the principal-agent theory,it analyzes the interaction between executives,internal auditors and auditees,and builds internal The audit triangle interaction diagram is used as a research perspective to study the relationship between corporate culture and internal audit.After selecting the perspective of research and negotiation,the article uses the case qualitative research method to analyze 10 commercial banks in Jiangsu Province,and the senior management,audit department head and audited personnel of the research unit around the corporate culture.Conduct in-depth interviews with internal audits,identify problems in field research,and gain an explanatory understanding of these issues and phenomena in the internal audit micro-environment.The following phenomena were discovered and explained through research:(1)Under the team culture,the atmosphere of the organization is open,shared and cooperative.The audited unit and the business department can actively form a good interactive relationship.The internal auditors will establish a service awareness in the audit work,from the business department.The staff can also be more open and welcoming to the audit,resulting in the internal audit work to focus on consulting projects rather than confirming the project;(2)Under the hierarchical culture,the members of the organization are based on formal exchanges under the system.There is no effective interaction between the internal audit department and the business department.Due to conflicts between the internal audit department and the business unit,the audit department and the business department There is even less communication between them.In this case,the internal audit department is more inclined to carry out the work of the system based on the requirements of the system,and will not actively carry out consulting projects;(3)Under the external culture,the internal audit work should meet the requirements of the organization and adapt to the requirements of the senior management and business departments.When the senior management and the internal audit department have a good interaction,the internal audit work is mainly based on consulting activities.When there is a good interaction between the business department and the audit department,the internal audit work is mainly based on consulting activities.