内部审计特征与内部控制质量研究

以内部审计制度建立和披露较完善的中小板市场作为研究对象，采用迪博内部控制指数衡量内部控制质量，从内部审计部门规模和内部审计负责人专业能力角度实证检验内部审计特征对内部控制质量水平和内部控制质量变化的影响，结果显示内部审计负责人专业能力能显著改进内部控制质量，在进行了相关稳健性检验后，这一结论依然稳健。这表明内部审计负责人专业能力在完善和改进内部控制质量方面发挥了重要的作用。但研究结果没有发现内部审计规模特征对内部控制质量水平和改进产生显著影响。

An Empirical Study on Internal Audit Characteristics and Internal Control Quality

Taking the improved small and medium sized market established and disclosed by the internal audit system as a research object and using Debo internal control index to measure the quality of internal control, this paper makes an empirical research on the influence of internal control characteristics on the level of internal control quality and the changes of internal control quality, from such aspects as the scale of internal audit department and the professional competence of internal audit directors. The result shows professional competence of CAE can significantly improve the quality of internal control. After the relevant examinations, this conclusion remains robust. This indicates that CAE expertise has played an important role in refining and improving the quality of internal control. But the result has not found that the characteristics of the internal audit scale has a significant impact on the level of internal control quality and improvement.