上市银行内部控制自我评价报告和审计报告分析

上市银行内部控制自我评价报告和审计报告分析

——基于2006年-2011年的时间序列数据

何 芹

(上海立信会计学院会计与财务学院，上海 201620)

摘要：随着《企业内部控制基本规范》及企业内部控制配套指引的实施，上市公司内部控制自我评价和审计已从自愿性行为转变为强制性要求，上市公司和审计师是否为此做好准备了呢？银行作为具有特殊监管要求的行业，内部控制自我评价和审计的要求也更为严格。本文以上市银行为例，运用2006年至2011年内部控制自我评价报告和审计报告的时间序列数据，对上市银行内部控制自我评价和审计进行实证分析。研究结果发现，随着时间的推移，披露自我评价报告和审计报告的上市银行越来越多，报告的内容也越来越规范，但是，报告还存在较多的不足。因此，需要采取相应的措施完善上市公司内部控制自我评价和审计，具体包括：细化内部控制的标准；制定内部控制缺陷评价体系；增强上市公司内部控制信息披露意识；加强虚假内部控制报告的惩戒措施。

关键词：上市银行；内部控制自我评价报告；内部控制审计报告

Abstract: Along with the performance of the Basic Standard for Enterprise Internal Control and Implementation Guidelines for Enterprise Internal Control, listed companies’ internal control self-assessment and audit has been changed to statutory request from voluntary behavior. Are listed companies and auditors ready for it? As an industry of special supervision, banks have more rigorous requests of internal control self-assessment and audit. Taking listed banks as an example, this paper analyzes their internal control self-assessment reports and audit reports using the time-series data from 2006 to 2011. We find that, along with time, more and more listed banks have disclosed internal control self-assessment reports and audit reports. The contents of these reports are more and more normative. But there are many shortages in these reports. Therefore, this paper gives some advice to perfect listed companies’ internal control self-assessment and audit, including refining specific internal control standards, establishing internal control deficiency evaluation systems, enhancing listed companies’ consciousness of internal control information disclosure, and strengthening punishment of false internal control report.

Keywords: Listed Banks; Internal Control Self-assessment Reports; Internal Control Audit Reports

作者简介：何芹，女，1977年5月生，安徽枞阳人，副教授，上海立信会计学院会计与财务学院，管理学博士，研究方向：内部控制评价与审计研究，XBRL报告研究，持续审计研究。

中图分类号：F830.1 文献标识号：A