我国企业内部审计外包问题研究

发布时间：2018-05-03 01:16

本文选题：内部审计 + 外包　；参考：《山西财经大学》2006年硕士论文

【摘要】： 随着经济管理和审计的发展,20世纪90年代西方国家出现了内部审计外包现象。实践表明,内部审计外包在降低企业总成本、提高内部审计独立性等方面产生了积极的作用,是现代内部审计发展的重要趋势。但是,内部审计外包在我国却应用极少。借鉴国外内部审计发展的新动向,本文着重探讨了我国企业的内部审计外包问题。首先,本文介绍了国外内部审计外包的发展概况,并对外包后内部审计和外部审计的关系进行了深入的分析,认为外部审计不会取代内部审计。其次,从交易成本理论、代理理论和现代内部审计定位理论出发阐述了内部审计外包的理论基础,指出企业在一定条件下可以适时、适当地将内部审计通过市场进行外包,以达到降低成本、实现企业价值最大化的目标。再次,从我国具体国情出发,分析了我国企业实施内部审计外包的动因、具备的条件,并从正反两方面论述了内部审计外包对实施主体和实施客体的影响,指出外包时要综合考虑其利弊,尽量发挥其利、限制其弊。最后,对我国实施内部审计外包进行了策略分析,具体探讨了内部审计外包的决策分析、形式选择、外包内容、应用程序等一系列外包操作过程中的问题,同时提出了发展我国内部审计外包的保障措施。通过内部审计外包问题的研究,本文认为内部审计外包可以在一定程度上解决目前内部审计工作中存在的问题,但内部审计的发展主要靠自身理论和实务的创新,内部审计最终要走出一条“从内到外——从外到内”的演化路径。
[Abstract]:With the development of economic management and audit, internal audit outsourcing appeared in western countries in 1990's. Practice shows that internal audit outsourcing plays a positive role in reducing the total cost of enterprises and improving the independence of internal audit, which is an important trend of the development of modern internal audit. However, internal audit outsourcing is rarely used in our country. Referring to the new trend of the development of internal audit in foreign countries, this paper focuses on the internal audit outsourcing of Chinese enterprises. First of all, this paper introduces the development of the outsourcing of internal audit in foreign countries, and analyzes the relationship between internal audit and external audit after outsourcing, and concludes that external audit will not replace internal audit. Secondly, from the perspective of transaction cost theory, agency theory and modern internal audit orientation theory, this paper expounds the theoretical basis of internal audit outsourcing, and points out that enterprises can properly outsource internal audit through the market under certain conditions. To achieve the goal of reducing cost and maximizing enterprise value. Thirdly, starting from the specific situation of our country, this paper analyzes the motivation and conditions of internal audit outsourcing in Chinese enterprises, and discusses the influence of internal audit outsourcing on the subject and object of implementation from both positive and negative aspects. It is pointed out that the advantages and disadvantages of outsourcing should be comprehensively considered, its advantages and disadvantages should be brought into play as far as possible, and its disadvantages limited. Finally, this paper analyzes the strategy of implementing internal audit outsourcing in our country, and discusses the decision analysis, form selection, outsourcing content, application program and so on in the process of internal audit outsourcing. At the same time, it puts forward the safeguard measures to develop the outsourcing of internal audit in our country. Through the research of internal audit outsourcing, this paper thinks that internal audit outsourcing can solve the problems existing in internal audit to some extent, but the development of internal audit mainly depends on the innovation of its own theory and practice. Finally, internal audit should follow an evolutionary path of "from inside to outside-from outside to inside".
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【参考文献】