發(fā)布時(shí)間：2018-02-02 11:46

  本文關(guān)鍵詞： 內(nèi)部審計(jì)外包 內(nèi)部審計(jì) 獨(dú)立性 部分外包　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展,經(jīng)濟(jì)全球化的加劇,企業(yè)之間的競(jìng)爭(zhēng)日趨白熱化,企業(yè)管理在一個(gè)公司發(fā)展中的作用,越來(lái)越明顯。鑒于此種形勢(shì),越來(lái)越多的企業(yè)在擴(kuò)展外部業(yè)務(wù)的同時(shí),對(duì)內(nèi)部管理提起了高度重視。內(nèi)部審計(jì)作為內(nèi)部管理的重要方法,地位也愈加突出。但由于經(jīng)驗(yàn)不足、專業(yè)化人才稀缺和知識(shí)儲(chǔ)備不夠等因素,大多數(shù)企業(yè)選擇將內(nèi)部審計(jì)工作外包。內(nèi)部審計(jì)外包不僅可以為內(nèi)部審計(jì)提供高質(zhì)量的審計(jì)服務(wù),在一定程度上降低審計(jì)成本,同時(shí)還可以降低內(nèi)部審計(jì)帶來(lái)的風(fēng)險(xiǎn)。雖然內(nèi)部審計(jì)外包有諸多優(yōu)點(diǎn),但如果不注重內(nèi)部審計(jì)外包過(guò)程的管理,同樣會(huì)導(dǎo)致內(nèi)部審計(jì)外包的失敗。本文以AQ公司為例,展開(kāi)內(nèi)部審計(jì)外包相關(guān)問(wèn)題的討論。本文第一部分為引言,對(duì)研究背景及意義、研究?jī)?nèi)容及方法、國(guó)內(nèi)外研究現(xiàn)狀和研究的創(chuàng)新點(diǎn)進(jìn)行了評(píng)述;第二部分為相關(guān)理論闡述,通過(guò)對(duì)內(nèi)部審計(jì)外包的概念及基礎(chǔ)理論-受托責(zé)任理論的闡述,引導(dǎo)出內(nèi)部審計(jì)外包的可行性、實(shí)施過(guò)程、獨(dú)立性以及優(yōu)缺點(diǎn),其中,對(duì)內(nèi)部審計(jì)外包過(guò)程進(jìn)行詳細(xì)闡述,具體包括如下:制定內(nèi)部審計(jì)外包決策、選擇內(nèi)部審計(jì)外包形式、外包商及內(nèi)部審計(jì)外包后續(xù)計(jì)劃;第三部分對(duì)AQ公司概況及案例進(jìn)行了描述;第四部分為案例分析,并針對(duì)存在的問(wèn)題提出了相應(yīng)建議;第五部分為結(jié)論和啟示。希望通過(guò)本文的研究,為內(nèi)部審計(jì)外包理論與實(shí)踐提供一定的參考,為企業(yè)實(shí)施內(nèi)部審計(jì)外包提供一些有利建議,幫助企業(yè)更加了解內(nèi)部審計(jì),了解內(nèi)部審計(jì)外包。選擇內(nèi)部審計(jì)外包不僅是為了降低成本,更是為了尋求高水準(zhǔn)的內(nèi)部審計(jì)服務(wù),提升企業(yè)內(nèi)部管理和企業(yè)整體價(jià)值,因此企業(yè)要高度重視內(nèi)部審計(jì)外包的獨(dú)立性、優(yōu)缺點(diǎn)及過(guò)程,擇選最適合企業(yè)特點(diǎn)的外包形式和外包商,為高效實(shí)施內(nèi)部審計(jì)提供保證。
[Abstract]:With the development of economy and the aggravation of economic globalization, the competition among enterprises is becoming more and more intense, and the role of enterprise management in the development of a company is becoming more and more obvious. More and more enterprises pay more and more attention to internal management while expanding external business. As an important method of internal management, internal audit is becoming more and more prominent, but due to lack of experience. Due to the shortage of specialized talents and insufficient knowledge, most enterprises choose to outsource the internal audit work. The internal audit outsourcing can not only provide high-quality audit services for internal audit. At the same time, it can reduce the risk brought by internal audit. Although internal audit outsourcing has many advantages, it does not pay attention to the management of internal audit outsourcing process. This paper takes AQ Company as an example to discuss the issues related to internal audit outsourcing. The first part of this paper is the introduction, to the research background and significance, research content and methods. The current situation and innovation of the research at home and abroad are reviewed. The second part is related theoretical elaboration, through the internal audit outsourcing concept and the basic theory-fiduciary responsibility theory elaboration, guides the internal audit outsourcing feasibility, the implementation process, the independence as well as the advantage and disadvantage. Among them, the internal audit outsourcing process is elaborated in detail, including: making internal audit outsourcing decision, choosing internal audit outsourcing form, outsourcing contractor and internal audit outsourcing follow-up plan; The third part describes the general situation and case of AQ company. The 4th part is the case analysis, and puts forward the corresponding suggestions in view of the existing problems; The 5th part is the conclusion and enlightenment. Through the research of this paper, I hope to provide some reference for the theory and practice of internal audit outsourcing, and provide some beneficial suggestions for enterprises to implement internal audit outsourcing. To help enterprises understand more about internal audit and internal audit outsourcing. The choice of internal audit outsourcing is not only to reduce costs, but also to seek a high level of internal audit services. Therefore, enterprises should attach great importance to the independence, advantages, disadvantages and processes of internal audit outsourcing, and choose the most suitable outsourcing form and outsourcing company. Provide assurance for efficient implementation of internal audit.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F752.6

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