关于中小企业内部审计外包问题的探讨

关于中小企业内部审计外包问题的探讨

摘　要：中小企业是我国国民经济的组成部分，对我国的经济发展起着举足轻重的作用。在经济全球化的背景下，内部审计作为现代企业内部控制系统中的一个重要环节有其不可替代的作用，对提升企业竞争力具有重要意义，因此中小企业的内部审计工作不容忽视，将内部审计外包是中小企业的现实选择。本文结合中小企业自身特点及现实环境对中小企业内部审计外包可行性进行了分析，并探讨了内部审计外包形式的选择及应对风险措施。
关键词：内部审计；内部审计外包；中小企业

The Exploration of Internal Audit Outsourcing in Small and Medium-sized Enterprises

Abstract: Small and medium-sized enterprises are an important part of national economy, which play a significant role in the development of economy. In the context of globalization, internal audit, as an essential link of modern enterprise’ control systems internal, has the irreplaceable role and is of tremendous significance in improving enterprise’s competitiveness. Therefore, the internal audit of small and medium-sized enterprises should not be overlooked. And internal audit outsourcing is the small and medium-sized enterprises’ practical choice. Combined the SME’s characteristics and reality conditions, this paper analyzes the feasibility of SMEs’ Internal audit Outsourcing, as well as discusses the Internal audit Outsourcing’ the form selection and its risk mitigation.
Key word: Internal audit, Internal audit Outsourcing, small and medium-sized enterprises

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