AQ公司内部审计外包问题研究

发布时间：2018-02-02 11:46

本文关键词： 内部审计外包内部审计独立性部分外包　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展,经济全球化的加剧,企业之间的竞争日趋白热化,企业管理在一个公司发展中的作用,越来越明显。鉴于此种形势,越来越多的企业在扩展外部业务的同时,对内部管理提起了高度重视。内部审计作为内部管理的重要方法,地位也愈加突出。但由于经验不足、专业化人才稀缺和知识储备不够等因素,大多数企业选择将内部审计工作外包。内部审计外包不仅可以为内部审计提供高质量的审计服务,在一定程度上降低审计成本,同时还可以降低内部审计带来的风险。虽然内部审计外包有诸多优点,但如果不注重内部审计外包过程的管理,同样会导致内部审计外包的失败。本文以AQ公司为例,展开内部审计外包相关问题的讨论。本文第一部分为引言,对研究背景及意义、研究内容及方法、国内外研究现状和研究的创新点进行了评述;第二部分为相关理论阐述,通过对内部审计外包的概念及基础理论-受托责任理论的阐述,引导出内部审计外包的可行性、实施过程、独立性以及优缺点,其中,对内部审计外包过程进行详细阐述,具体包括如下:制定内部审计外包决策、选择内部审计外包形式、外包商及内部审计外包后续计划;第三部分对AQ公司概况及案例进行了描述;第四部分为案例分析,并针对存在的问题提出了相应建议;第五部分为结论和启示。希望通过本文的研究,为内部审计外包理论与实践提供一定的参考,为企业实施内部审计外包提供一些有利建议,帮助企业更加了解内部审计,了解内部审计外包。选择内部审计外包不仅是为了降低成本,更是为了寻求高水准的内部审计服务,提升企业内部管理和企业整体价值,因此企业要高度重视内部审计外包的独立性、优缺点及过程,择选最适合企业特点的外包形式和外包商,为高效实施内部审计提供保证。
[Abstract]:With the development of economy and the aggravation of economic globalization, the competition among enterprises is becoming more and more intense, and the role of enterprise management in the development of a company is becoming more and more obvious. More and more enterprises pay more and more attention to internal management while expanding external business. As an important method of internal management, internal audit is becoming more and more prominent, but due to lack of experience. Due to the shortage of specialized talents and insufficient knowledge, most enterprises choose to outsource the internal audit work. The internal audit outsourcing can not only provide high-quality audit services for internal audit. At the same time, it can reduce the risk brought by internal audit. Although internal audit outsourcing has many advantages, it does not pay attention to the management of internal audit outsourcing process. This paper takes AQ Company as an example to discuss the issues related to internal audit outsourcing. The first part of this paper is the introduction, to the research background and significance, research content and methods. The current situation and innovation of the research at home and abroad are reviewed. The second part is related theoretical elaboration, through the internal audit outsourcing concept and the basic theory-fiduciary responsibility theory elaboration, guides the internal audit outsourcing feasibility, the implementation process, the independence as well as the advantage and disadvantage. Among them, the internal audit outsourcing process is elaborated in detail, including: making internal audit outsourcing decision, choosing internal audit outsourcing form, outsourcing contractor and internal audit outsourcing follow-up plan; The third part describes the general situation and case of AQ company. The 4th part is the case analysis, and puts forward the corresponding suggestions in view of the existing problems; The 5th part is the conclusion and enlightenment. Through the research of this paper, I hope to provide some reference for the theory and practice of internal audit outsourcing, and provide some beneficial suggestions for enterprises to implement internal audit outsourcing. To help enterprises understand more about internal audit and internal audit outsourcing. The choice of internal audit outsourcing is not only to reduce costs, but also to seek a high level of internal audit services. Therefore, enterprises should attach great importance to the independence, advantages, disadvantages and processes of internal audit outsourcing, and choose the most suitable outsourcing form and outsourcing company. Provide assurance for efficient implementation of internal audit.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F752.6

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