【正文】 08． [18] 蔡麗萍．我國上市公司內(nèi)部審計研究：碩士論文．南昌：南昌大學(xué)，2008．[19] 趙息．中國內(nèi)部審計的發(fā)展現(xiàn)狀問題及對策：碩士論文．天津：天津大學(xué)，2007．[20] 楊宏霞．企業(yè)內(nèi)部審計與外部審計相互協(xié)作研究：碩士論文．蘭州：蘭州大學(xué)，2009．[21] Kirsten Rea,Nava Subramaniam,John Management and Ethical Environment Effects on Internal Audit and Accounting Control Produres,JAMAR,2008,1(6):11～30．[22] Finance,Audit and Facilities Committe Board of of Internal Audit Results 2008:Department of Audits University of Washington:2009.附 錄Risk Management and Ethical Environment: Effects on Internal Audit and Accounting Control ProceduresAbstractThis study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures(ACPQ).The conceptualframework for the study is guided by COSO’s frameworks on internal controls and enterprise risk management and data from a questionnaire survey of 64 Australian firms are analysed using a structural equation results of the study support that(1)internal audit activities have a significant intervening effect on the relationship between the scope of risk management and ACPQ,and(2)a direct and positive relationship exists between ethical environment and ACPQ. Our findings suggest that widening the scope of risk management activities do not directly improve ACPQ,but that it leads to more extensive internal audit activities and in turn such activities promote better ,the results indicate that fostering a more ethical environment directly leads to higher results have implications for the design of internal controls,namely with respect to the role of internal audit activities and ethical environment in enhancing ACPQ.IntroductionThe internal control system is a key corporate governance facet that has attracted considerable attention in recent Committee of Sponsoring Organizations’(COSO)1 Internal Control–Integrated Framework conceptualises an internal control system to prise of several ponents,including the control environment,risk assessment,monitoring of controls,information and munication,and control activities (COSO,1992).See Figure One. These ponents are derived from the way management runs a business,and are seen to be integrated with the management process and the internal recently,COSO’s(2004)Enterprise Risk Management–Integrated Framework (hereon referred to as the ERM framework) expanded on the previous internal control framework by integrating the entirety of an enterprise’s risk management processes with the organisational objectives classified under four categories:strategic,operational, reporting and pliance(which may be analysed from differing organizational levels to subentity levels). The responsibility of implementing an effective ERM framework lies with managers,of which the design of the internal control system and adherence to set policies and procedures are vital aspects. The current study,guided by COSO’s Internal Control–Integrated Framework, and the ERM Framework,focuses specifically on four key ponents of an internal control system.Background:COSO’s Internal Control–Integrated FrameworkThe main objectives of COSO’s InternalControl–Integrated Framework are to provide a mon definition of internal control,and to provide a standard to assess the effectiveness of internal framework defines internal control as“a process,effected by an entity’s board of directors,management and other personnel,designed to provide reasonable assurance regarding the achievement of objectives in (1)the effectiveness and efficiency of operations,(2)the reliability of financial reporting,and(3)the pliance of applicable laws and regulations”(COSO,1992).The term‘process’is used in a broadsense where it goes beyond procedures to include the corporate culture and related organisational ,through the inclusion ofeffectiveness(the achievement of objectives)into the ambit of internal control,COSO recognises the existence of business objectives and assists in aligning the definition with business risk approaches to audit(Spira and Page,2003). COSO’s Internal Control–Integrated Framework models internal control as prising of five interrelated ponents, which are derived from the way management,runs a ponents are:Control environment:this sets the tone for the organisation,providing the foundation for all other ponents of internal control, and influences the control consciousness of its includes integrity,ethical values and the petence of all members of the entity,as well as management’sphilosophy and operating leadership style, which are dimensions associated with an ethical environment(Chen,Sawyer and Williams,1997). Risk assessment:this is the identification and analysis of relevant risks,internal and external,to the achievement of the objectives,forming a basis for determining how the risks should be managed. Control activities:these help ensure that the necessary procedures are taken to help ensure that an entity achieves its objectives. Control procedure activities occur throughout the organisation,at all levels and in all functions. Information and munication:internal and external information must be identified, captured and municated in a form and timeframe that enables people to carry out their munication also must occur in a broader sense,flowing down,across and up the organisation. Monitoring:internal control systems need to be monitored,a process that assesses the quality of the system’s perf