企业诚信文化建设对审计的影响——基于内部和外部审计双视角
The Influence of Corporate Integrity Culture Construction on Auditing—Based on the Dual Perspectives of Internal and External Auditing

诚信是立业之本。作为一项通用的道德原则和规范，诚信是被审计单位与利益相关者建立良性互动关系的道德杠杆。本文从内部和外部审计双视角出发，分别对企业诚信文化建设的意义进行阐述。基于内部审计视角，有利于增强治理层对财务报表的信赖程度，有利于企业持续发展。基于外部审计视角，有利于降低审计定价、加快审计流程以及提高审计质量。为了建设企业诚信文化，本文提出了实施路径。由证监会插手内部审计人员选拔并且对财务信息系统建立“区块链 + 会计”技术，制止管理层凌驾于内部控制之上，从而发生舞弊造假，促使企业建设诚实守信的文化。本文研究有助于治理层从内部和外部审计双视角，深入认识企业诚信的潜在收益，增强其进行诚信建设的动机。
Honesty is the foundation of one’s career. As a universal moral principle and norm, integrity is the moral lever for the audited entity to establish a positive interactive relationship with stakeholders. This article elaborates on the significance of building a corporate integrity culture from both internal and external audit perspectives. From the perspective of internal audit, it is beneficial to enhance the trust of the governance in financial statements and promote the sustainable development of the enterprise. From the perspective of external auditing, it is beneficial to reduce audit pricing, accelerate audit processes, and improve audit quality. In order to build a culture of corporate integrity, this article proposes an implementation path. The China Securities Regulatory Commission intervenes in the selection of internal auditors and establishes “blockchain + accounting” technology for financial information systems to prevent management from overriding internal controls, thereby preventing fraud and fraud, and promoting the construction of a culture of honesty and trustworthiness in enterprises. This study helps the governance to gain a deeper understanding of the potential benefits of corporate integrity from both internal and external audit perspectives, and enhance their motivation to build integrity.