内部审计外包决策理论研究

发布时间：2018-04-02 21:50

本文选题：内部审计外包　切入点：决策　出处：《东北财经大学》2007年硕士论文

【摘要】： 内部审计是随着受托责任的发展而发展，它通过完善整个企业的经营系统来提高经营工作的经济性、效率性和效果性。经济的发展和企业业务的复杂多样化，使内部审计在企业中的作用日趋重大。伴随着经济全球化的快速发展，企业的组织行为日益受到严重冲击，发达国家的一些企业为了重整组织和改造流程，逐渐将一些非核心业务或非专长领域外包，这种背景下，内部审计业务的外包也自20世纪80年代末渐渐流行起来。内部审计外包是社会经济发展及专业化分工协作越来越细的结果，其目的是为了更好地发挥内部审计的作用，外包是组织进行理性选择的结果。但是，在当今国内外理论界和实务界，，关于内部审计外包的诸多方面都存在着争议，涉及到内部审计外包的范围、形式、发展情况、给企业带来的影响等，尤其是外包给审计人员带来的独立性问题。本文从企业的角度出发，对内部审计外包的决策过程进行了研究，力图解决理论界和实务界关于内部审计外包决策过程的研究的匮乏，并对我国企业内部审计外包的发展起到一些启发作用。本文共分五大部分：第一部分：绪论部分。介绍本文的选题动机、研究意义、国内外关于内部审计外包的研究现状、研究方法以及文章的创新之处和不足。第二部分：内部审计外包及外包模型的概述。首先，介绍了内部审计外包的含义，分析了内部审计外包的各种动因以及外包给企业带来的优势；然后，对目前企业一般业务外包的几种决策模型进行了概述，并从企业业务外包决策的流程引申出企业内部审计外包的决策流程，以此作为本文研究的总体框架。第三部分：内部审计外包决策的第一阶段—企业环境分析。本部分从组织战略目标和内部审计外包的目标出发，对内部审计自身职能的核心价值进行了分析，为其后关于内部审计核心工作内容的分析打下基础；并对内部审计面临的外部环境做出了简要分析。第四部分：内部审计外包决策的第二阶段—内部审计外包内容和形式的选择分析。此部分是内部审计决策过程的核心部分，以对内部审计工作内容的分析和SWOT初步分析为基础，分别对内部审计外包的内容和形式进行了选择分析。第五部分：内部审计外包决策的第三阶段—外包商的评价和选择。本部分结合内部审计的特点分析了如何收集信息，建立科学的评价指标体系，并运用科学的方法对备选的外包商进行评价选择。
[Abstract]:Internal audit develops with the development of fiduciary responsibility. It improves the economy, efficiency and effectiveness of the operation by perfecting the management system of the whole enterprise.With the development of economy and the complex diversification of business, internal audit plays an increasingly important role in enterprises.With the rapid development of economic globalization, the organizational behavior of enterprises is increasingly seriously impacted. In order to restructure the organization and reform process, some enterprises in developed countries gradually outsource some non-core business or non-specialized areas.The outsourcing of internal audit business has gradually become popular since the end of 1980 s.Internal audit outsourcing is the result of the development of social economy and the specialization of labor division and cooperation. Its purpose is to play the role of internal audit better. Outsourcing is the result of rational choice of organizations.However, in the theoretical and practical circles at home and abroad, many aspects of internal audit outsourcing are controversial, involving the scope, form, development of internal audit outsourcing, the impact on enterprises, and so on.In particular, outsourcing to auditors brings independence issues.This paper studies the decision-making process of internal audit outsourcing from the perspective of enterprises, and tries to solve the lack of theoretical and practical research on the decision-making process of internal audit outsourcing.And to our country enterprise internal audit outsourcing development plays some enlightening role.This paper is divided into five parts:Part one: introduction.This paper introduces the motivation and significance of this paper, the current situation of internal audit outsourcing research at home and abroad, the research methods and the innovation and shortcomings of the article.The second part: the outline of internal audit outsourcing and outsourcing model.First of all, it introduces the meaning of internal audit outsourcing, analyzes the various reasons of internal audit outsourcing and the advantages that outsourcing brings to enterprises, and then summarizes several decision models of general business outsourcing.The decision-making process of internal audit outsourcing is derived from the process of enterprise outsourcing decision, which is taken as the overall framework of this paper.The third part: the first stage of internal audit outsourcing decision-enterprise environment analysis.This part analyzes the core value of internal audit's own function from the aim of organizational strategy and internal audit outsourcing, which lays a foundation for the analysis of internal audit's core work content.And made a brief analysis to the external environment that internal audit faces.The fourth part: the second stage of internal audit outsourcing decision-the selection of content and form of internal audit outsourcing.This part is the core part of the decision-making process of internal audit. Based on the analysis of the content of internal audit and the preliminary analysis of SWOT, the content and form of internal audit outsourcing are selected and analyzed respectively.Part V: the third stage of internal audit outsourcing decision-the evaluation and selection of outsourcing providers.Based on the characteristics of internal audit, this part analyzes how to collect information, establish a scientific evaluation index system, and use scientific methods to evaluate and select alternative outsourcers.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】