| 企业内部控制评价:基于管理层和审计师的博弈分析 |
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| 引用本文： | 陈凌云,李宇立.企业内部控制评价:基于管理层和审计师的博弈分析[J].江西财经大学学报,2010(1):27-33. |
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| 作者姓名： | 陈凌云 李宇立 |
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| 作者单位： | 1. 北京工商大学,商学院,北京,100048
2. 中央财经大学,会计学院,北京,100081 |
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| 基金项目： | 北京市教委面上项目“首都会计服务业现状及发展路径研究”(SM200810011002);;财政部重点会计科研项目“企业内部控制自我评价指引与典型案例研究”(2008KJA03) |
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| 摘 要： | 企业内部控制评价是企业内部控制执行机制的一个重要组成部分,这一评价过程主要包括管理层的自我评价和审计师的鉴证,是多方利益主体相互协调的结果。在企业内部控制评价中,管理层与审计师之间存在相互博弈,成本效益原则是该博弈的约束条件。运用贝叶斯法则,分析内部控制评价过程中系统内各方的信念修正及作用过程,考察内部控制评价中各利益主体的连动效应,旨在构建一个有效的分析框架。
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| 关 键 词： | 企业内部控制评价 管理层 审计师 博弈 贝叶斯法则 |
Research on Internal Control Assessment:An Analysis Based on Game of Managers and Auditors |
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| CHEN Ling-yun,LI Yu-li.Research on Internal Control Assessment:An Analysis Based on Game of Managers and Auditors[J].Journal of Jiangxi University of Finance and Economics,2010(1):27-33. |
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| Authors: | CHEN Ling-yun LI Yu-li |
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| Institution: | Beijing Technology and Business University/a>;Beijing China/a>;100048 |
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| Abstract: | The internal control assessment is an important part of the internal control implementation mechanism.The process of assessment comprises the self-assessment of managers and the authentication of auditors,a result of the coordination among related interest parties of the company.In such an assessment process there exists the game of managers and auditors with a constraint condition of cost-benefit principle.Using Bayes Theorem,the paper sets out to establish an effective analysis framework by analyzing the ... |
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| Keywords: | Internal control assessment Managers Auditors Game Bayes Theorem |
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