关于企业内部审计外包研究

摘　要：市场经济的迅猛发展以及企业之间的激烈竞争，使得内部审计的传统职能无法满足企业日常经营管理的需要，因而内部审计外包在实务中的应用更加普遍广泛，其重要性也日趋体现。本文首先从内部审计外包的含义及基本形式入手，简要概括其优势，并重点分析企业内部审计外包存在的独立性、审计质量、外包程度、经营管理等问题，最后根据其存在问题提出相应的解决对策，以使内部审计外包发挥优势，促进企业发展。
关键词：内部审计外包；优势；存在问题；解决对策

Research about the Internal Audit Outsourcing in Companies

Abstract：The rapid development of market economy and the fierce competition between enterprises make the traditional internal audit function can't meet the needs of enterprises daily management. The application of internal audit outsourcing becomes more popular in the actual situation, and we have witnessed a massive rise in the significance of its application. In this paper, I start with the meaning of internal audit outsourcing and its basic forms, then precisely summarize the advantages and detailedly analyze the existing problems in the enterprise internal audit outsourcing according to the independence, audit quality, outsourcing level, management. At last I put forward some relevant countermeasures, so that the internal audit outsourcing can make use of its advantages, and promote the development of the enterprises.
Key words： internal audit outsourcing；advantage；problems；countermeasures
 

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