免疫系统论下影响内部审计内置与外包的因素及对策

发布时间：2018-06-13 04:21

本文选题：免疫系统论 + 内部审计　；参考：《商业时代》2010年21期

【摘要】：内部审计应该内置还是外包一直是理论界和实务界备受关注、争论颇多的问题。本文结合免疫系统论提出"预防、揭示和抵御"功能,分析影响内部审计内置与外包的因素,主要从代理成本、OACS内审模式、审计独立性、审计程序和时间、专业胜任能力、公司治理6个方面分析并提出对策,指出企业应结合自己的情况决定是否设置内部审计机构,而不是单纯认为内部审计工作需要外包给外部咨询机构。
[Abstract]:Whether internal audit should be built-in or outsourced has always been a subject of much concern and controversy in both theoretical and practical circles. Based on the immune system theory, this paper puts forward the function of "prevention, disclosure and resistance", and analyzes the factors that affect the internal audit and outsourcing, mainly from the perspective of agency cost, audit independence, audit procedure and time, professional competence, internal audit mode, audit independence, audit procedure and time, and professional competence. This paper analyzes six aspects of corporate governance and puts forward countermeasures. It points out that enterprises should decide whether to set up internal audit institutions according to their own situation, rather than simply thinking that internal audit work needs to be outsourced to external consulting institutions.
【作者单位】：安徽审计职业学院;
【分类号】：F239.45

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