企业内部审计外部化研究

发布时间：2018-03-20 21:16

本文选题：内部审计　切入点：外部化(外包)　出处：《苏州大学》2006年硕士论文　论文类型：学位论文

【摘要】： 日益激烈的市场竞争使越来越多的企业认识到他们不能在自身业务范围的每一个方面保持一流的水平,而且保持这种高水平所花费的成本也会给企业带来沉重的负担。外聘专业人员为企业提供内部审计服务正在成为一种趋势。基于这种经济背景本文在对内部审计重新定位的基础上,介绍了国外内部审计外部化的实践情况,并从代理理论和交易成本理论的角度分析了内部审计外部化的经济学基础,提出了当受托责任关系从受托财务关系发展到受托管理责任关系,客观上需要提高内部审计的水平。对企业而言,这时将考虑内部审计这项管理职能获取的途径和方式了。论文最后结合内部审计在中国发展的实际情况,分析了发展我国内部审计外部化的现实意义及可行性,并对我国企业内部审计外部化的形式、内容及在实际操作中的风险控制问题进行了探索性的研究。
[Abstract]:The increasingly fierce market competition has made more and more enterprises realize that they cannot maintain first-class standards in every aspect of their business scope. Moreover, the cost of maintaining this high level will also bring a heavy burden to the enterprise. It is becoming a trend for external professionals to provide internal audit services to the enterprise. On the basis of repositioning, This paper introduces the practice of externalization of internal audit abroad, and analyzes the economic basis of externalization of internal audit from the angle of agency theory and transaction cost theory. It is pointed out that when the relationship of fiduciary responsibility develops from fiduciary financial relationship to fiduciary management responsibility, it is necessary to improve the level of internal audit objectively. At this time, we will consider the ways and means of obtaining the management function of internal audit. Finally, combining with the actual situation of the development of internal audit in China, this paper analyzes the practical significance and feasibility of developing the externalization of internal audit in China. The form, content and risk control of internal audit in our country are studied.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】