中小企业内控审计形式化问题：成因诊断与监督机制优化 |
| 林远平 |
| 北海康养职业学院，广西北海，536000 |
| 摘要：本文以“问题-成因-对策”为逻辑，梳理出中小企业内控审计流程机械、报告空泛、整改表面、价值缺失 4 类问题，诊断出内部资源短缺、认知偏差、外部监管“一刀切”、专业服务不适配 4 项成因，提出内部资源优化、认知能力提升、外部监管调整、外部服务完善对策，旨在为中小企业破解审计“走过场”困境提供实践参考，助力提升审计实效。 |
| 关健词：中小企业；内控审计；形式化；监督机制 |
| |
| The Formalization Problem of Internal Control Audit in Small and Medium-sized Enterprises: Causal Diagnosis and Optimization of Supervision Mechanism |
| Yuanping Lin |
| Beihai Vocational College of Wellness, Beihai Guangxi, 536000, China |
| Abstract：Following the logic of "problem-cause-countermeasure", this paper identifies four types of issues in the internal control audit process of small and medium-sized enterprises (SMEs): mechanical processes, vague reports, superficial rectifications, and a lack of value. It diagnoses four causes: shortage of internal resources, cognitive biases, "one-size-fits-all" external supervision, and mismatched professional services. The paper proposes countermeasures including optimizing internal resources, enhancing cognitive abilities, adjusting external supervision, and improving external services. The aim is to provide practical references for SMEs to overcome the dilemma of "going through the motions" in auditing and help improve audit effectiveness. |
| Keywords：small and medium-sized enterprises; internal control audit; formalization; supervision mechanism |
| |
|
