【正文】 ormance over is acplished though ongoingmonitoring activities such as the internal audit activities. COSO argues that there is a synergy andlinkage among these ponents,forming an integrated system that reacts dynamically to changing internal control system is seen to be intertwined with the entity’s operating activities and to exist for fundamental business the following section, hypotheses for the present study are Two provides an overview of the various hypothesized relationships.Hypothesis DevelopmentAccounting Control Procedures Quality(ACPQ) Accounting control procedures aim to prevent and detect transaction errors and omissions,and to correct such errors and omissions,where recent CPA Australia’s survey indicated that about two thirds of small businesses claim to have internal accounting controls in place in most transaction areas ,purchases, accounts receivable,etc.(Hartcher,2003). Accounting control procedures include authorisation of transactions,record keeping custody,and segregation of duties. The quality of the various accounting control procedures(ACPQ)determines the timeliness and the accuracy of the detectionof errors and general,there are two dimensions to first refers to the quality of the design of the internal accounting controls format of authorisation procedures relating to a given second relates to the extent to which various employees within the organisation adhere to internal control policies and procedures(Marshall,1995).Thus,both the internal control design and employee adherence to the set procedures are critical for enhancing , the higher the ACPQ,the more likely that errors and misappropriations will be detectedResearch MethodSampleData collection was undertaken through a questionnaire survey distributed to financialcontrollers(otherwise termed chief accountants)of medium to large Australian sample population involved firms from a crosssection of industries such as manufacturing,retail,automotive dealerships,information technology, wineries and fisheries,and database prised two major first data set accessed the BRW list of 1000largest Australian firms(September,2003) ().One hundred and sixty (160)firms whose revenues ranged from $20 million to$110 million per annum were selected randomly from the database for this study with the aim of accessing medium to largesized seconddatabase prises one hundred and sixty (160)four and five star hotels in Australian capital cities derived from the Dawson’s (2003)hotel directory. Questionnaire Development A questionnaire was developed based a literature review of prior studies,and the research instrument was pretested using six participants:the financial controllers of two large locally based firms,three academics who had significant industry experience and one forensic accountant,whose firm specialised in forensic face interviews were conducted,leading to minor changes to wordings in several questions. The questionnaire instrument included distinct sections for each of the fourvariables and a section capturing participants’demographic informationQuestionnaire AdministrationFinancial controllers were chosen as survey participants for two key , they are in a senior position and thus,are expected to have a very good understanding of the quality of internal control procedures. Secondly,financial controllers are often actively involved in the oversight of any system reviews and changes,and thus would be aware of any control weaknesses or malfunctions of internal control procedures. The questionnaire was acpanied by a letter to introduce the purpose of the study along with a reply paid envelope for their up calls were made approximately two weeks after the questionnaires were sent test for nonresponse bias,responses from the first and last 20 surveys were analysed with no significant results6. Of the 320 questionnaires sent out to the organisations selected for participation,a total of 67 responses were received (approximately 21%response rate),of which 64 were useable(%usable responses).Three of the returned questionnaires were discarded due to inplete shown in Table One,nearly half the respondents were from large firms employees and above and about 28%from less than 49 employees. A range of industries was represented in this were categorized into Manufacturing,Retail,Hotel and Other Services and no significant difference was found to exist between hotel and nonhotel participants’responses.風(fēng)險(xiǎn)管理與倫理環(huán)境：程序?qū)?nèi)部審計(jì)和會(huì)計(jì)控制的影響摘要本文研究探討了風(fēng)險(xiǎn)管理和道德環(huán)境對(duì)內(nèi)部審計(jì)活動(dòng)和會(huì)計(jì)質(zhì)量控制程序（ACPQ）的影響。在立法中作為在我國經(jīng)濟(jì)中占主體地位的國有大中型企業(yè)，應(yīng)當(dāng)將設(shè)立內(nèi)部審計(jì)作為強(qiáng)制性條款，在達(dá)到一定規(guī)模的國有獨(dú)資企業(yè)設(shè)立總審計(jì)師等。工欲善其事，必先利其器。如果公司尚未建立風(fēng)險(xiǎn)管理過程，內(nèi)部審計(jì)人員應(yīng)該提請(qǐng)管理層注意這種情況，并同時(shí)提出建立風(fēng)險(xiǎn)管理過程的相關(guān)建議。因此，擴(kuò)大的內(nèi)部審計(jì)范圍還應(yīng)包括從以往的以事后審計(jì)為主擴(kuò)展到事前審計(jì)及事中審計(jì)，增加內(nèi)部審計(jì)在公司治理中的預(yù)見性和前瞻性。可以通過培訓(xùn)班的形式，每年規(guī)定一定的時(shí)期讓內(nèi)部審計(jì)人員充分提高更新知識(shí)，進(jìn)行集中培訓(xùn)，并要形成制度?；诠局卫斫嵌鹊膬?nèi)部審計(jì)要熟悉企業(yè)戰(zhàn)略、目標(biāo)和計(jì)劃，了解企業(yè)經(jīng)營管理的各項(xiàng)功能，只有這樣才能為不同層次以及不同功能部門的管理者提高他們所需要的服務(wù)。相對(duì)于其他類型的審計(jì)，內(nèi)部審計(jì)工作實(shí)施的好壞依靠管理當(dāng)局的重視程度和所賦予的權(quán)力大小。發(fā)揮內(nèi)部審計(jì)在內(nèi)部控制建設(shè)中的作用。通過征求意見、綜合分析，查找出的公司內(nèi)部審計(jì)存在的主要問題之一，就是基礎(chǔ)管理工作薄弱，與國際慣例接軌不夠，信息系統(tǒng)建設(shè)滯后,所以中石油公司委托微軟公司實(shí)施設(shè)計(jì)和開發(fā)，致力于信息系統(tǒng)軟件的建設(shè)。另外還可以通過公布審計(jì)計(jì)劃和審計(jì)方案，在審計(jì)中充分交流，組織被審計(jì)單位參與審計(jì)，共同探討管理缺陷，研究改進(jìn)措施。內(nèi)部審計(jì)的目的是促進(jìn)公司有效地控制、改進(jìn)經(jīng)營管理、規(guī)避風(fēng)險(xiǎn)、增加公司價(jià)值。公司現(xiàn)有專職內(nèi)部審計(jì)人員600多人，其中一半以上的人員具有本科以上學(xué)歷或中級(jí)以上職稱。向?qū)徲?jì)委員會(huì)的報(bào)告以報(bào)告內(nèi)部審計(jì)工作和風(fēng)險(xiǎn)分析、風(fēng)險(xiǎn)管理的建議為主；向監(jiān)事會(huì)的報(bào)告以報(bào)告對(duì)公司財(cái)務(wù)管理的評(píng)價(jià)為主。10%的股票于2000年4月，分別在美國紐約和香港上市。還有一點(diǎn)，內(nèi)部審計(jì)工作比較艱苦，又比較容易得罪人，較難取得認(rèn)同，很多優(yōu)秀的人才不愿到內(nèi)部審計(jì)部門工作。當(dāng)企業(yè)利益與個(gè)人利益一致時(shí)，內(nèi)部審計(jì)人員為維護(hù)自身的利益，往往對(duì)一些不正當(dāng)?shù)钠髽I(yè)行為采取默許的態(tài)度，如對(duì)企業(yè)多計(jì)成