本文選題：內(nèi)部審計(jì)　切入點(diǎn)：外部化(外包)　出處：《蘇州大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 日益激烈的市場競爭使越來越多的企業(yè)認(rèn)識到他們不能在自身業(yè)務(wù)范圍的每一個(gè)方面保持一流的水平,而且保持這種高水平所花費(fèi)的成本也會給企業(yè)帶來沉重的負(fù)擔(dān)。外聘專業(yè)人員為企業(yè)提供內(nèi)部審計(jì)服務(wù)正在成為一種趨勢�；谶@種經(jīng)濟(jì)背景本文在對內(nèi)部審計(jì)重新定位的基礎(chǔ)上,介紹了國外內(nèi)部審計(jì)外部化的實(shí)踐情況,并從代理理論和交易成本理論的角度分析了內(nèi)部審計(jì)外部化的經(jīng)濟(jì)學(xué)基礎(chǔ),提出了當(dāng)受托責(zé)任關(guān)系從受托財(cái)務(wù)關(guān)系發(fā)展到受托管理責(zé)任關(guān)系,客觀上需要提高內(nèi)部審計(jì)的水平。對企業(yè)而言,這時(shí)將考慮內(nèi)部審計(jì)這項(xiàng)管理職能獲取的途徑和方式了。論文最后結(jié)合內(nèi)部審計(jì)在中國發(fā)展的實(shí)際情況,分析了發(fā)展我國內(nèi)部審計(jì)外部化的現(xiàn)實(shí)意義及可行性,并對我國企業(yè)內(nèi)部審計(jì)外部化的形式、內(nèi)容及在實(shí)際操作中的風(fēng)險(xiǎn)控制問題進(jìn)行了探索性的研究。
[Abstract]:The increasingly fierce market competition has made more and more enterprises realize that they cannot maintain first-class standards in every aspect of their business scope. Moreover, the cost of maintaining this high level will also bring a heavy burden to the enterprise. It is becoming a trend for external professionals to provide internal audit services to the enterprise. On the basis of repositioning, This paper introduces the practice of externalization of internal audit abroad, and analyzes the economic basis of externalization of internal audit from the angle of agency theory and transaction cost theory. It is pointed out that when the relationship of fiduciary responsibility develops from fiduciary financial relationship to fiduciary management responsibility, it is necessary to improve the level of internal audit objectively. At this time, we will consider the ways and means of obtaining the management function of internal audit. Finally, combining with the actual situation of the development of internal audit in China, this paper analyzes the practical significance and feasibility of developing the externalization of internal audit in China. The form, content and risk control of internal audit in our country are studied.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 胡濤;馬春英;;我國上市公司內(nèi)部審計(jì)外包的可行性探究——基于法律法規(guī)的角度[J];中國集體經(jīng)濟(jì);2012年19期

相關(guān)碩士學(xué)位論文 前1條

1 閆乃福;房地產(chǎn)企業(yè)內(nèi)部審計(jì)機(jī)制研究[D];山東建筑大學(xué);2011年

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本文編號：1640834