【正文】 , or undergoing restructuring. These findings are consistent with firms struggling with their financial reporting controls in the face of a lack of resources, plex accounting issues, and a rapidly changing business environment. We also document that these determinants vary in strength depending on the type of material weakness disclosed. This finding is informative for。s market value of equity. A third determinant of strong internal control is expected to be a firm39。Krishnan, 2005). Intuitively, large firms likely have more financial reporting processes and procedures in place and are more likely to have an adequate number of employees to ensure proper segregation of duties. Larger firms are also more likely to enjoy economies of scale when developing and implementing internal control systems. Moreover they tend to have greater resources to spend on internal auditors or consulting fees, which may aid in the generation of strong internal control. For example, there is a strong positive association between nonaudit fees and firm size (., DeFond et al., 2002。s assertions.Internal control is a major focus of recent regulatory changes under SarbanesOxley. However, empirical research on the determinants of internal control quality prior to SarbanesOxley is extremely limited. The most direct evidence is provided by Krishnan (2005). She examines 128 internal control deficiencies (including significant deficiencies that are not classified as material weaknesses) reported from 1994 to 2000 in the 8Ks of firms that changed auditors. Her focus is on the association between audit mittee quality and internal control quality, which she finds to be positively related. However, her sample is limited to firms that changed auditors. We present a much broader study of the determinants of internal control problems with our sample of 779 unique firms disclosing material weaknesses in the three years following the effective date of Section 302.2 .As reviewed above, there is limited guidance from prior research regarding the determinants of internal control quality. Thus, while we attempt to incorporate this literature in the formulation of our hypotheses, our study may be viewed as exploratory in nature, and a first step in examining the determinants of internal control quality. To begin, prior research hypothesizes that firm size may be a determinant of good internal control (., Kinney and McDaniel, 1989。 Geiger and Taylor, 2003。 Kinney, 2000, 2001).6 However, prior to SarbanesOxley, standards in place were very limited in scope. The sole statutory regulation of internal control over all SEC registrants was the Foreign Corrupt PracticesAct (FCPA) of 1977, and the only required public disclosure of significant internal control deficiencies for all SEC firms was in the firm39。 executives are required to certify that they have evaluated the effectiveness of their internal controls over financial reporting. If management identifies a material weakness in their controls, they are precluded from reporting that the controls are effective and must disclose the identified material weakness (SEC, 2002, 2004). Section 404 requires that each annual report include an assessment by management of the effectiveness of the internal control structure and procedures of the issuer for financial reporting that is attested to by the firm39。沒有你們，就不會有今天的我！我一直感恩，感恩于我可以擁有一個如此溫馨的家庭，讓我所有的一切都可以在你們這里得到理解與支持，得到諒解和分擔。感謝我的朋友，感謝你們在我失意時給我鼓勵，在失落時給我支持，感謝你們和我一路走來，讓我在此過程中倍感溫暖一個人的成長絕不是一件孤立的事，沒有別人的支持與幫助絕不可能辦到。感謝和我一起生活四年的室友，是你們讓我們的寢室充滿快樂與溫馨，值得我學(xué)習(xí)。本論文的完成另外亦得感謝常晉云的大力協(xié)助。參考文獻[1] ，.[2] ［Ｊ］經(jīng)濟研究導(dǎo)刊,[3] 審計學(xué)(第二版).[4] [M].北京：高等教育出版社，2008. 7.[5] 李小慧，[M].北京：中國人民大學(xué)出版社，2008.[6] [M].上海:立信會計出版社,2003[7] [M].北京：中國審計出版社，[8] 2009[9] 遼寧：現(xiàn)代商業(yè)，2008[10] ，2005[11] Jeffrey Doylea,，Weili Geb， Sarah McVay ，Determinants of weaknesses in internal controlover financial reporting[J] ，Journal of Accounting and Economics，2007，P193P223[12] Thomas ratcliffe，Charles landes，understanding internal control and internal control sevice[J]，Journal of Accounting and Economics，2009，P19P20 [13] AshbaughSkaife, H., Collins, D., Kinney, W., 2006. The discovery and reporting of internal control deficiencies prior to SOXmandated audits. Working paper, University of Wisconsin, University of Iowa, and University of Texas at Austin.[14] Brown, L., Caylor, M., 2004. Corporate governance and firm performance. Working paper, Georgia State University.[15] Bryan, S., Lilien, S., 2005. Characteristics of firms with material weaknesses in internal control: an assessment of Section 404 of Sarbanes Oxley. Working paper, Wake Forest University and Baruch College.[16] Bushman, R., Chen, Q., Engle, E., Smith, A., 2004. Financial accounting information, organizational plexity and corporate governance systems. Journal of Accounting and Economics 37, 167–201致 謝首先誠摯的感謝指導(dǎo)老師胡常春老師，是您悉心的教導(dǎo)使我得以一窺市場營銷領(lǐng)域的深奧，不時的討論并指點我正確的方向，使我在這些年中獲益匪淺。通過對現(xiàn)代內(nèi)部控制與審計風險的背景分析，特別是在我國十二五規(guī)劃的逐步實施過程中，對于內(nèi)部控制與審計風險的研究日臻顯得尤為重要，如何防范審計風險將會是我國在邁向現(xiàn)代化道路上的一個重要課題。適時提供改進建議，以求內(nèi)部控制制度得以持續(xù)實施。由于內(nèi)部控制是為了推進經(jīng)濟實體的有效運營。一個經(jīng)濟實體所提供的會計信息和其他經(jīng)濟信息的真實、完整與否，與該實體是否存在具有規(guī)范的內(nèi)部控制制度有效執(zhí)行，有著相當程度的因果關(guān)系。而內(nèi)部審計的主要目的是評價組織控制，它既對內(nèi)部控制的健全和有效進行評價。 結(jié) 論總而言之，內(nèi)部控制與內(nèi)部審計之間存在著一種相互依賴、相互促進的內(nèi)在聯(lián)系。要抓好執(zhí)法檢查和廉政回訪工作，要檢查審計人員在審計活動中，證據(jù)收集是否齊全，程序是否符合要要求，決定是否合法，發(fā)現(xiàn)問題要及時進行補救和糾正。在實施審計的工作中，要充分運用現(xiàn)代的及成熟的審計技術(shù)方法。 執(zhí)行科學(xué)合理的審計工作程序科學(xué)的審計程序是圓滿完成各項審計任務(wù)、降低審計風險的重要手段。以上三個層次構(gòu)筑的內(nèi)部控制體系對及時發(fā)現(xiàn)問題，防范和化解企業(yè)經(jīng)營風險和會計風險，將具有重要的作用。第三個層次是以稽核、審計、紀律檢查部門為基礎(chǔ)，成立一個直接歸監(jiān)事會管理并獨立于被審計部門的審計委員會。 建立良好的內(nèi)部運行機制，強化內(nèi)部控制制度具體應(yīng)包括三個相對獨立的控制層次：第一個層次是在企業(yè)“供產(chǎn)銷”全過程中建立相互牽制、相互制約的制度，建立以“防”為主的監(jiān)控防線。建立內(nèi)部控制制度的關(guān)鍵是使不相容職務(wù)相互分離，在實際工作中必須明確經(jīng)濟工作中每個環(huán)節(jié)、每個崗位的工作職責、工作程序、職責權(quán)限、制約措施和手段，并做到參與經(jīng)濟業(yè)務(wù)事項所有過程的工作人員要相互分離、相互制約；相關(guān)的會計人員要明確自己的責任和權(quán)限，相互監(jiān)督，相