高校内部审计外部化及定位问题研究

发布时间：2018-05-10 13:15

本文选题：高校 + 内部审计　；参考：《西南大学》2005年硕士论文

【摘要】：内部审计作为一个组织自我约束和监督机制的重要组成部分,是组织得以生存和发展的关键因素。传统的内部审计工作通常由单位内部专门设置的内部审计机构提供,但随着经济管理和审计的发展,一些国外企业选择了向外部审计人员购买内部审计服务,即出现了内部审计外部化趋势。内部审计外部化作为其发展过程的一个新动向,是企事业单位理性选择的结果,同时也体现了内部审计部门与外部审计组织之间的竞争。正确看待内部审计外部化,有助于内审作用的最大发挥。笔者身处高校审计工作岗位多年,极其关注高校内审的现状,并深切体会到加强内部审计的重要意义。借鉴国际内部审计发展新动向,本文对高校内部审计外部化及定位问题进行了探讨。首先,本文介绍了内部审计外部化在西方国家的发展现状及表现形式,在对内部审计职能、内容、地位重新定位的基础上,探讨了内部审计外部化的原因,并针对我国高校内审的现状及特点,分别从内部审计外部化实施主体、内部审计客体、我国审计环境三个角度探讨了我国高校内部审计外部化的可行性及重要意义;其次,本文通过帮助人们走出对内部审计外部化的认识误区,指出内部审计外部化并非意味着削弱或取代内部审计机构,相反它为内部审计与外部审计的协调提供了广阔的平台,因而提出在内部审计外部化趋势下,高校内部审计应正确定位,一方面建立健全内部审计机构,另一方面在内部审计与外部审计协调配合下,保障内部审计外部化工作顺畅进行;最后,本文以高校建设项目审计外包为实例,展示了高校内部审计外部化及内部审计与外部审计协调工作的实际操作与控制,并分析了内部审计外部化过程中可能出现的问题及对策,说明在内部审计与外部审计的协调下,在合理规避与解决内部审计外部化可能出现的问题基础上,高校内部审计外部化不仅可行,而且能有效解决高校内审供需不足的现状,充分发挥高校内审职能,保证高校内审工作高效率高质量运转。
[Abstract]:As an important part of self-restraint and supervision mechanism, internal audit is the key factor for organization to survive and develop. The traditional internal audit work is usually provided by the internal audit institutions specially set up within the units. However, with the development of economic management and audit, some foreign enterprises choose to purchase internal audit services from external auditors. That is, the trend of externalization of internal audit appears. Internal audit externalization is a new trend in its development process, which is the result of rational choice of enterprises and institutions, and also reflects the competition between internal audit department and external audit organization. To treat the externalization of internal audit correctly is helpful to maximize the function of internal audit. The author, who has been in the auditing work for many years, pays great attention to the present situation of internal audit in colleges and universities, and deeply understands the importance of strengthening internal audit. Based on the new development trend of international internal audit, this paper probes into the externalization and orientation of internal audit in colleges and universities. First of all, this paper introduces the development and manifestation of internal audit externalization in western countries. On the basis of repositioning the function, content and status of internal audit, this paper discusses the reasons of internal audit externalization. According to the present situation and characteristics of internal audit in colleges and universities in China, this paper discusses the feasibility and significance of externalization of internal audit in colleges and universities from three angles: the subject of internal audit externalization, the object of internal audit and the audit environment of our country. By helping people out of the misunderstanding of internal audit externalization, this paper points out that internal audit externalization does not mean weakening or replacing internal audit institutions, on the contrary, it provides a broad platform for the coordination between internal audit and external audit. Therefore, under the trend of internal audit externalization, the internal audit in colleges and universities should be positioned correctly. On the one hand, it should establish and perfect the internal audit institution, on the other hand, it should coordinate the internal audit with the external audit. Finally, this paper takes the university construction project audit outsourcing as an example to show the actual operation and control of the internal audit externalization and the coordination of internal audit and external audit. It also analyzes the possible problems and countermeasures in the process of internal audit externalization, and explains that under the coordination of internal audit and external audit, on the basis of reasonably circumventing and solving the possible problems of internal audit externalization, The externalization of internal audit in colleges and universities is not only feasible, but also can effectively solve the shortage of supply and demand of internal audit in colleges and universities, give full play to the function of internal audit in colleges and universities, and ensure the high efficiency and high quality operation of internal audit work in colleges and universities.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】