企业内部审计外包实践调查及发展方略

发布时间：2018-03-18 22:31

本文选题：内部审计　切入点：外包选择　出处：《会计研究》2017年08期 　论文类型：期刊论文

【摘要】：近年来内部审计外包受到国内外监管机构的高度关注,学术界和实务界对其争议也从未停歇。为了解我国企业内审外包现状及动因,我们对中国上市公司进行了大样本问卷调查。结果发现,内部审计外包在我国发展迅速,目前有近20%的公司选择了内审外包服务,内部控制水平较低、所处法制环境较差以及国有控股的企业更具内审外包需求;在外包服务商选择上,非国有企业更倾向于为自己提供审计服务的会计师事务所,而国有企业更青睐其他会计师事务所;外包商较高的专业能力是企业选择内审外包的最主要原因,而企业将内审内置的最主要原因是担心外包商对企业了解不足。最后,文章探析了我国企业内审外包的发展方略。
[Abstract]:In recent years, the internal audit outsourcing has been highly concerned by the domestic and foreign regulators, and the academic and practical circles have never stopped their disputes. In order to understand the current situation and motivation of internal audit outsourcing in Chinese enterprises, We conducted a large sample questionnaire survey on Chinese listed companies. The results show that internal audit outsourcing has developed rapidly in China. At present, nearly 20% companies have chosen internal audit outsourcing services, and the level of internal control is relatively low. The legal environment is poor and the state-owned holding enterprises have more demand for internal audit outsourcing. In the selection of outsourcing service providers, non-state-owned enterprises are more inclined to provide audit services to their own accounting firms. The state-owned enterprises prefer other accounting firms; the higher professional competence of the outsourcers is the most important reason for enterprises to choose internal audit outsourcing, while the main reason for enterprises to build in the internal audit is that they are worried that the outsourcers do not understand the enterprises well. Finally, This paper probes into the development strategy of internal audit outsourcing in Chinese enterprises.
【作者单位】：南京财经大学会计学院;中山大学管理学院/企业与非营利组织内部控制研究中心;福州大学经济与管理学院;
【基金】：国家自然科学基金项目(71472047、71572038、71332004) 财政部会计名家培养工程项目(财会[2016]15号) 教育部人文社会科学规划基金项目(17YJA630001) 江苏高校优势学科建设工程资助项目(PAPD) 江苏省“青蓝工程”项目江苏省高校哲社基金项目(2014SJB126) 福建省社科规划重大项目(2016JDZ028)的资助
【分类号】：F239.45

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