本文選題：內部審計外包　切入點：代理成本　出處：《西南財經(jīng)大學》2006年碩士論文　論文類型：學位論文

【摘要】： 一、研究背景和研究目的 伴隨著經(jīng)濟的全球化和信息技術的快速發(fā)展,企業(yè)的組織行為日益受到嚴重沖擊,發(fā)達國家一些企業(yè)為了重整組織和改造流程,逐漸將一些非核心業(yè)務或非專業(yè)領域外包。內部審計外包正是在這種背景下出現(xiàn)的。它自上個世紀80年代在西方發(fā)展起來,現(xiàn)已漸成流行趨勢。美國內部審計師協(xié)會2003年的調查顯示,超過60%的企業(yè)認為外包達到了預期目標。 由于體制原因,我國企業(yè)的內部審計一直被獨立性差、執(zhí)業(yè)效率低等問題困繞,無法使企業(yè)內部控制正常有效的運轉,協(xié)助企業(yè)順利達到預期的戰(zhàn)略目標,嚴重制約了我國企業(yè)的運營發(fā)展。國內學術界及實務界一直在努力尋求有效的解決辦法,卻始終未能如愿。這種情況下,國外出現(xiàn)的內部審計外包這一種新的內部審計形式是否可以運用于我國企業(yè),幫助我國企業(yè)內部審計走出困境呢? 目前國內各界對此論爭激烈,但大多集中在討論內部審計外包的優(yōu)缺點上,目前來看優(yōu)勢的討論占據(jù)了主導地位。本文作者認為外包優(yōu)勢的討論結果不能作為我國企業(yè)決定是否外包內部審計的依據(jù)。筆者選擇這個題目進行研究的目的就是嘗試對內部審計外包從產生根源、動機上作一次深入的探析,并進一步結合西方企業(yè)外包實踐,對我國企業(yè)是否應該外包內部審計、如果要外包應該注意哪些方面等問題給出建議,以為改善我國企業(yè)的內部審計運作產生一點借鑒意義。 二、研究思路及文章結構 現(xiàn)代企業(yè)要發(fā)展,離不開內部控制。內部審計是企業(yè)內部控制的一個重要組成部分,它的作用也是為改善企業(yè)運營服務。因此,筆者在撰寫本文時就從分析內部審計產生的根源、企業(yè)把內部審計置于企業(yè)內部
[Abstract]:I. the background and purpose of the research. With the globalization of economy and the rapid development of information technology, the organizational behavior of enterprises has been seriously affected. Some enterprises in developed countries are trying to reorganize and transform their processes. Gradually outsourcing some non-core business or non-professional areas. It is in this context that internal audit outsourcing has developed in the West since -20s. A survey by the Institute of Internal auditors in 2003 showed that more than 60% of companies believe outsourcing has met expectations. Due to institutional reasons, the internal audit of enterprises in our country has been plagued by problems such as poor independence and low efficiency in practice, which can not make the internal control of enterprises run normally and effectively, and help enterprises to achieve the expected strategic objectives smoothly. Has seriously restricted the operation and development of enterprises in our country. The domestic academic and practical circles have been trying to find effective solutions, but they have never been able to achieve their wishes. Can external internal audit outsourcing, a new form of internal audit, be applied to Chinese enterprises to help them get out of the predicament? At present, there is a heated debate in China, but most of them focus on discussing the advantages and disadvantages of internal audit outsourcing. The author thinks that the discussion result of outsourcing advantage can not be used as the basis of deciding whether or not to outsource internal audit in our country. The purpose of the author to choose this topic to carry on the research is. Is to try to outsource internal audit from the source, This paper makes an in-depth analysis on the motivation, and further combines with the outsourcing practice of western enterprises, and gives some suggestions on whether Chinese enterprises should outsource internal audit, and what aspects should be paid attention to if outsourcing is to be paid attention to. In order to improve the internal audit operation of Chinese enterprises to produce some reference significance. Second, research ideas and article structure. Internal audit is an important part of internal control, and its function is to improve the operation of enterprises. In writing this article, the author analyzes the root of internal audit, and puts internal audit in the enterprise.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.45

【引證文獻】

相關期刊論文 前1條

1 張軍鴿;;淺談新時期如何加強企業(yè)黨員廉政建設[J];中小企業(yè)管理與科技(下旬刊);2012年01期

相關碩士學位論文 前4條

1 張海燕;基于交易成本理論的中小企業(yè)內部審計外包問題研究[D];天津財經(jīng)大學;2010年

2 李璇;基于全面風險管理的整合型內部審計模式研究[D];長沙理工大學;2007年

3 蔣欣欣;企業(yè)內部審計外包問題研究[D];首都經(jīng)濟貿易大學;2010年

4 王志剛;內部審計外包問題探析[D];江西財經(jīng)大學;2013年

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本文編號：1625646