企业内部审计外包动因问题研究

发布时间：2018-03-17 17:01

本文选题：内部审计外包　切入点：代理成本　出处：《西南财经大学》2006年硕士论文　论文类型：学位论文

【摘要】： 一、研究背景和研究目的伴随着经济的全球化和信息技术的快速发展,企业的组织行为日益受到严重冲击,发达国家一些企业为了重整组织和改造流程,逐渐将一些非核心业务或非专业领域外包。内部审计外包正是在这种背景下出现的。它自上个世纪80年代在西方发展起来,现已渐成流行趋势。美国内部审计师协会2003年的调查显示,超过60%的企业认为外包达到了预期目标。由于体制原因,我国企业的内部审计一直被独立性差、执业效率低等问题困绕,无法使企业内部控制正常有效的运转,协助企业顺利达到预期的战略目标,严重制约了我国企业的运营发展。国内学术界及实务界一直在努力寻求有效的解决办法,却始终未能如愿。这种情况下,国外出现的内部审计外包这一种新的内部审计形式是否可以运用于我国企业,帮助我国企业内部审计走出困境呢? 目前国内各界对此论争激烈,但大多集中在讨论内部审计外包的优缺点上,目前来看优势的讨论占据了主导地位。本文作者认为外包优势的讨论结果不能作为我国企业决定是否外包内部审计的依据。笔者选择这个题目进行研究的目的就是尝试对内部审计外包从产生根源、动机上作一次深入的探析,并进一步结合西方企业外包实践,对我国企业是否应该外包内部审计、如果要外包应该注意哪些方面等问题给出建议,以为改善我国企业的内部审计运作产生一点借鉴意义。二、研究思路及文章结构现代企业要发展,离不开内部控制。内部审计是企业内部控制的一个重要组成部分,它的作用也是为改善企业运营服务。因此,笔者在撰写本文时就从分析内部审计产生的根源、企业把内部审计置于企业内部
[Abstract]:I. the background and purpose of the research. With the globalization of economy and the rapid development of information technology, the organizational behavior of enterprises has been seriously affected. Some enterprises in developed countries are trying to reorganize and transform their processes. Gradually outsourcing some non-core business or non-professional areas. It is in this context that internal audit outsourcing has developed in the West since -20s. A survey by the Institute of Internal auditors in 2003 showed that more than 60% of companies believe outsourcing has met expectations. Due to institutional reasons, the internal audit of enterprises in our country has been plagued by problems such as poor independence and low efficiency in practice, which can not make the internal control of enterprises run normally and effectively, and help enterprises to achieve the expected strategic objectives smoothly. Has seriously restricted the operation and development of enterprises in our country. The domestic academic and practical circles have been trying to find effective solutions, but they have never been able to achieve their wishes. Can external internal audit outsourcing, a new form of internal audit, be applied to Chinese enterprises to help them get out of the predicament? At present, there is a heated debate in China, but most of them focus on discussing the advantages and disadvantages of internal audit outsourcing. The author thinks that the discussion result of outsourcing advantage can not be used as the basis of deciding whether or not to outsource internal audit in our country. The purpose of the author to choose this topic to carry on the research is. Is to try to outsource internal audit from the source, This paper makes an in-depth analysis on the motivation, and further combines with the outsourcing practice of western enterprises, and gives some suggestions on whether Chinese enterprises should outsource internal audit, and what aspects should be paid attention to if outsourcing is to be paid attention to. In order to improve the internal audit operation of Chinese enterprises to produce some reference significance. Second, research ideas and article structure. Internal audit is an important part of internal control, and its function is to improve the operation of enterprises. In writing this article, the author analyzes the root of internal audit, and puts internal audit in the enterprise.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】