本文選題：內(nèi)部審計(jì) + 外包　； 參考：《山西財(cái)經(jīng)大學(xué)》2006年碩士論文

【摘要】： 隨著經(jīng)濟(jì)管理和審計(jì)的發(fā)展,20世紀(jì)90年代西方國(guó)家出現(xiàn)了內(nèi)部審計(jì)外包現(xiàn)象。實(shí)踐表明,內(nèi)部審計(jì)外包在降低企業(yè)總成本、提高內(nèi)部審計(jì)獨(dú)立性等方面產(chǎn)生了積極的作用,是現(xiàn)代內(nèi)部審計(jì)發(fā)展的重要趨勢(shì)。但是,內(nèi)部審計(jì)外包在我國(guó)卻應(yīng)用極少。借鑒國(guó)外內(nèi)部審計(jì)發(fā)展的新動(dòng)向,本文著重探討了我國(guó)企業(yè)的內(nèi)部審計(jì)外包問(wèn)題。 首先,本文介紹了國(guó)外內(nèi)部審計(jì)外包的發(fā)展概況,并對(duì)外包后內(nèi)部審計(jì)和外部審計(jì)的關(guān)系進(jìn)行了深入的分析,認(rèn)為外部審計(jì)不會(huì)取代內(nèi)部審計(jì)。 其次,從交易成本理論、代理理論和現(xiàn)代內(nèi)部審計(jì)定位理論出發(fā)闡述了內(nèi)部審計(jì)外包的理論基礎(chǔ),指出企業(yè)在一定條件下可以適時(shí)、適當(dāng)?shù)貙?nèi)部審計(jì)通過(guò)市場(chǎng)進(jìn)行外包,以達(dá)到降低成本、實(shí)現(xiàn)企業(yè)價(jià)值最大化的目標(biāo)。 再次,從我國(guó)具體國(guó)情出發(fā),分析了我國(guó)企業(yè)實(shí)施內(nèi)部審計(jì)外包的動(dòng)因、具備的條件,并從正反兩方面論述了內(nèi)部審計(jì)外包對(duì)實(shí)施主體和實(shí)施客體的影響,指出外包時(shí)要綜合考慮其利弊,盡量發(fā)揮其利、限制其弊。 最后,對(duì)我國(guó)實(shí)施內(nèi)部審計(jì)外包進(jìn)行了策略分析,具體探討了內(nèi)部審計(jì)外包的決策分析、形式選擇、外包內(nèi)容、應(yīng)用程序等一系列外包操作過(guò)程中的問(wèn)題,同時(shí)提出了發(fā)展我國(guó)內(nèi)部審計(jì)外包的保障措施。 通過(guò)內(nèi)部審計(jì)外包問(wèn)題的研究,本文認(rèn)為內(nèi)部審計(jì)外包可以在一定程度上解決目前內(nèi)部審計(jì)工作中存在的問(wèn)題,但內(nèi)部審計(jì)的發(fā)展主要靠自身理論和實(shí)務(wù)的創(chuàng)新,內(nèi)部審計(jì)最終要走出一條“從內(nèi)到外——從外到內(nèi)”的演化路徑。
[Abstract]:With the development of economic management and audit, internal audit outsourcing appeared in western countries in 1990's. Practice shows that internal audit outsourcing plays a positive role in reducing the total cost of enterprises and improving the independence of internal audit, which is an important trend of the development of modern internal audit. However, internal audit outsourcing is rarely used in our country. Referring to the new trend of the development of internal audit in foreign countries, this paper focuses on the internal audit outsourcing of Chinese enterprises. First of all, this paper introduces the development of the outsourcing of internal audit in foreign countries, and analyzes the relationship between internal audit and external audit after outsourcing, and concludes that external audit will not replace internal audit. Secondly, from the perspective of transaction cost theory, agency theory and modern internal audit orientation theory, this paper expounds the theoretical basis of internal audit outsourcing, and points out that enterprises can properly outsource internal audit through the market under certain conditions. To achieve the goal of reducing cost and maximizing enterprise value. Thirdly, starting from the specific situation of our country, this paper analyzes the motivation and conditions of internal audit outsourcing in Chinese enterprises, and discusses the influence of internal audit outsourcing on the subject and object of implementation from both positive and negative aspects. It is pointed out that the advantages and disadvantages of outsourcing should be comprehensively considered, its advantages and disadvantages should be brought into play as far as possible, and its disadvantages limited. Finally, this paper analyzes the strategy of implementing internal audit outsourcing in our country, and discusses the decision analysis, form selection, outsourcing content, application program and so on in the process of internal audit outsourcing. At the same time, it puts forward the safeguard measures to develop the outsourcing of internal audit in our country. Through the research of internal audit outsourcing, this paper thinks that internal audit outsourcing can solve the problems existing in internal audit to some extent, but the development of internal audit mainly depends on the innovation of its own theory and practice. Finally, internal audit should follow an evolutionary path of "from inside to outside-from outside to inside".
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45

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