国有企业集团境外业务内部审计:境外机构的价值感知及工作效果评价

Internal Audit of Overseas Business in China's State-owned Enterprise Groups:Assessment on Overseas Institution's Value Perception and Work Effectiveness

中文关键词:  国有企业集团  内部审计  价值感知  内部控制  风险管理  境外业务

英文关键词:state-owned enterprise groups  internal audit  value perception  internal control  risk management  overseas business

中文摘要:

      探索境外业务内部审计制度设计,对于推进国家“走出去”战略政策法规的配套完善有着深远的指导意义。以2016年度中国电建集团下属33家海外建设项目及机构为调查样本,以审计客体为研究视角,实证检验了内部审计对国有企业集团境外业务的工作效果及其价值增值功能。研究发现,境外业务实体对内部审计的需求水平的提高会显著提升内部审计在内部控制和风险管理中的工作范围；境外机构感知的内部审计价值增值功能更多地体现为对内部控制的完善。研究结果表明,集团内部审计通过强化内部控制,对境外业务监督评价起到关键指导作用,为国有企业集团保障境外资产安全完整提供了经验证据及完善路径。

英文摘要:

      To explore the internal audit of overseas business will be of profound guiding significance to the improvement of matched policy, laws and regulations for national strategy “Going Global”. Using the data in the year of 2016 based on the questionnaire survey of 33 overseas programs and their organizations affiliated to The Power Construction Corporation of China, this study empirically examines the effectiveness and value-added function of internal audit on overseas business based on the internal audit object perspective. We find that the demand level of internal audit objects will significantly promote the task scope of internal audit throughout internal control and risk management procedures; the value-added function of internal audit has been more reflected in the internal control. The research results show that corporation internal audit can be of key guidance to overseas business supervision and assessment by enhancing the internal control system, which provides empirical evidence and perfect path to the security and integrity of overseas assets in the state-owned enterprise groups. 