基于层次分析法的我国中小企业内部审计外包决策优化研究

发布时间：2018-03-10 06:43

本文选题：内部审计外包　切入点：外包决策模型　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,我国很多企业都存在内部控制失效、经营效益低下、财务信息失真及企业内部人员涉及贪污舞弊的案件时有发生等现象,其中最重要原因之一就是内部审计在企业经营中不能有效地施展作用。然而,由于诸多因素绝大多数的中小企业没有建立专门从事完善内部审计工作的机构,即使存在专职机构也未能有效发挥应有的作用。在国外对内部审计及外包理论和实践创新发展的同时,而国内因为内部审计发展起步晚,随之与其相关的研究也滞后,关于内部审计问题的研究也主要集中在理论层面。相关理论探索成果多数均支持内部审计外部化,认为实施外包是必要的和可行的。在激烈的竞争环境下,内部审计外包为中小企业试图加强内部审计来规范管理的目标实现提供了新的选择方案。本文通过问卷调查的形式对内部审计及内部审计外包现状进行了调研,统计结果真实地反映了当前企业内部审计及外包工作开展滞后的现状。因为缺乏对内审外包决策的实践研究和具体指导,内审外包并未能真正被大家广泛地接受、认可并实施。本文在实际问卷调查、调研分析的基础上,并辅以一家机械零部件制造企业A公司的实际案例为例证,对其在开展内审工作中的尝试及内审外包实际业务决策程序进行了回顾,并指出了存在的问题及不足。针对A公司在内部审计外包决策问题上遇到的困难,本文以A公司的决策评价小组名义,对A公司现有条件进行了内外评估,首先尝试借鉴一般业务外包决策模型来进行决策,考虑到定性分析的因素过多及决策理论存在一定缺陷等问题,又重点引入了层次分析法(AHP)数据模型等理论,提出了更优化、切实可行的对外包形式、外包内容、外包商选择上进行决策的解决方案,并在一般业务外包决策流程图的基础上优化构建了内审外包决策流程图。本文应用层次分析决策模型将传统人为主观定性选择的决策方法,引入层次分析法,通过对影响因素赋值及交叉影响计算,将决策结果定量化,达到了对一般业务决策模型决策过程进行优化的效果。优化后的内审外包决策流程图,一方面简化了实施步骤,将外包前的筹划分析阶段需考虑的因素分析方法和过程(如SWOT状态分析、成本分析、外包风险分析)全部纳入层次分析法的准则层进行考虑,不用再进行单独分析评估;另一方面,将外包的形式、内容和外包商选择放在同一步骤中,统一运用层次分析法决策模型划分成定量的权重值大小进行选择决策,提高了决策效率。最后在总结的基础上指出了本文基于层次分析法的中小企业内部审计外包决策研究的成果,优化后的决策流程对今后的相关工作开展提供了很好的参考借鉴。通过审计外包落实具体内审工作,也能有效确保在国内中小企业实施内审外包业务,真正有助于企业内部管理的实施和起到治理效果。
[Abstract]:At present, many enterprises in our country have such phenomena as failure of internal control, low efficiency of operation, distortion of financial information and cases involving corruption and fraud among enterprise insiders. One of the most important reasons is that the internal audit can not play an effective role in the enterprise management. However, because of many factors, most of the small and medium-sized enterprises have not set up a specialized organization to perfect the internal audit work. At the same time, the internal audit and outsourcing theory and practice have been innovated and developed in foreign countries, but the domestic research has lagged behind because of the late development of internal audit. The research on internal audit is also mainly focused on the theoretical level. Most of the related theoretical exploration results support the externalization of internal audit, and it is necessary and feasible to implement outsourcing. Internal audit outsourcing provides a new option for small and medium-sized enterprises to try to strengthen internal audit to standardize management. This paper investigates the current situation of internal audit and internal audit outsourcing through questionnaire survey. The statistical results truly reflect the current situation that the internal audit and outsourcing of enterprises are lagging behind. Because of the lack of practical research and specific guidance on internal audit outsourcing decision, internal audit outsourcing has not been accepted widely. This paper is based on the actual questionnaire survey, investigation and analysis, and the actual case of A company, a mechanical parts manufacturing enterprise, as an example, This paper reviews the practice of internal audit and the decision-making procedure of internal audit outsourcing, and points out the existing problems and shortcomings. In view of the difficulties encountered in the decision making of internal audit outsourcing in Company A, In the name of the decision evaluation group of company A, this paper evaluates the existing conditions of company A internally and externally. First of all, it tries to use the general outsourcing decision model for decision making. Considering that there are too many factors in qualitative analysis and some defects in decision theory, this paper introduces the theory of analytic hierarchy process (AHP) data model, and puts forward a more optimized and feasible way to outsource the form and content of outsourcing. On the basis of the general business outsourcing decision flow chart, the decision flow chart of internal audit outsourcing decision is optimized and constructed. This paper applies the AHP decision model to make the traditional decision making method of subjective and qualitative choice. By introducing the analytic hierarchy process (AHP), the decision result is quantified by assigning the value of the influencing factors and calculating the cross influence, and the effect of optimizing the decision-making process of the general business decision model is achieved. On the one hand, the implementation steps are simplified, and the factors analysis methods and processes (such as SWOT state analysis, cost analysis, outsourcing risk analysis) that need to be considered in the planning and analysis stage before outsourcing are all taken into account in the analytic hierarchy process (AHP) criterion layer. On the other hand, the form, content and selection of outsourcing are put in the same step, and the analytic hierarchy process (AHP) decision model is divided into quantitative weight value to select decision. Finally, on the basis of summary, the paper points out the research results of internal audit outsourcing decision-making of SMEs based on AHP. The optimized decision-making process provides a good reference for the related work in the future. The implementation of specific internal audit work through audit outsourcing can also effectively ensure the implementation of internal audit outsourcing business in domestic small and medium-sized enterprises. It is really helpful to the implementation of internal management and the effect of governance.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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