本文選題：內(nèi)部審計(jì)外包　切入點(diǎn)：外包決策模型　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：目前,我國很多企業(yè)都存在內(nèi)部控制失效、經(jīng)營效益低下、財(cái)務(wù)信息失真及企業(yè)內(nèi)部人員涉及貪污舞弊的案件時有發(fā)生等現(xiàn)象,其中最重要原因之一就是內(nèi)部審計(jì)在企業(yè)經(jīng)營中不能有效地施展作用。然而,由于諸多因素絕大多數(shù)的中小企業(yè)沒有建立專門從事完善內(nèi)部審計(jì)工作的機(jī)構(gòu),即使存在專職機(jī)構(gòu)也未能有效發(fā)揮應(yīng)有的作用。在國外對內(nèi)部審計(jì)及外包理論和實(shí)踐創(chuàng)新發(fā)展的同時,而國內(nèi)因?yàn)閮?nèi)部審計(jì)發(fā)展起步晚,隨之與其相關(guān)的研究也滯后,關(guān)于內(nèi)部審計(jì)問題的研究也主要集中在理論層面。相關(guān)理論探索成果多數(shù)均支持內(nèi)部審計(jì)外部化,認(rèn)為實(shí)施外包是必要的和可行的。在激烈的競爭環(huán)境下,內(nèi)部審計(jì)外包為中小企業(yè)試圖加強(qiáng)內(nèi)部審計(jì)來規(guī)范管理的目標(biāo)實(shí)現(xiàn)提供了新的選擇方案。本文通過問卷調(diào)查的形式對內(nèi)部審計(jì)及內(nèi)部審計(jì)外包現(xiàn)狀進(jìn)行了調(diào)研,統(tǒng)計(jì)結(jié)果真實(shí)地反映了當(dāng)前企業(yè)內(nèi)部審計(jì)及外包工作開展滯后的現(xiàn)狀。因?yàn)槿狈?nèi)審?fù)獍鼪Q策的實(shí)踐研究和具體指導(dǎo),內(nèi)審?fù)獍⑽茨苷嬲淮蠹覐V泛地接受、認(rèn)可并實(shí)施。本文在實(shí)際問卷調(diào)查、調(diào)研分析的基礎(chǔ)上,并輔以一家機(jī)械零部件制造企業(yè)A公司的實(shí)際案例為例證,對其在開展內(nèi)審工作中的嘗試及內(nèi)審?fù)獍鼘?shí)際業(yè)務(wù)決策程序進(jìn)行了回顧,并指出了存在的問題及不足。針對A公司在內(nèi)部審計(jì)外包決策問題上遇到的困難,本文以A公司的決策評價小組名義,對A公司現(xiàn)有條件進(jìn)行了內(nèi)外評估,首先嘗試借鑒一般業(yè)務(wù)外包決策模型來進(jìn)行決策,考慮到定性分析的因素過多及決策理論存在一定缺陷等問題,又重點(diǎn)引入了層次分析法(AHP)數(shù)據(jù)模型等理論,提出了更優(yōu)化、切實(shí)可行的對外包形式、外包內(nèi)容、外包商選擇上進(jìn)行決策的解決方案,并在一般業(yè)務(wù)外包決策流程圖的基礎(chǔ)上優(yōu)化構(gòu)建了內(nèi)審?fù)獍鼪Q策流程圖。本文應(yīng)用層次分析決策模型將傳統(tǒng)人為主觀定性選擇的決策方法,引入層次分析法,通過對影響因素賦值及交叉影響計(jì)算,將決策結(jié)果定量化,達(dá)到了對一般業(yè)務(wù)決策模型決策過程進(jìn)行優(yōu)化的效果。優(yōu)化后的內(nèi)審?fù)獍鼪Q策流程圖,一方面簡化了實(shí)施步驟,將外包前的籌劃分析階段需考慮的因素分析方法和過程(如SWOT狀態(tài)分析、成本分析、外包風(fēng)險分析)全部納入層次分析法的準(zhǔn)則層進(jìn)行考慮,不用再進(jìn)行單獨(dú)分析評估;另一方面,將外包的形式、內(nèi)容和外包商選擇放在同一步驟中,統(tǒng)一運(yùn)用層次分析法決策模型劃分成定量的權(quán)重值大小進(jìn)行選擇決策,提高了決策效率。最后在總結(jié)的基礎(chǔ)上指出了本文基于層次分析法的中小企業(yè)內(nèi)部審計(jì)外包決策研究的成果,優(yōu)化后的決策流程對今后的相關(guān)工作開展提供了很好的參考借鑒。通過審計(jì)外包落實(shí)具體內(nèi)審工作,也能有效確保在國內(nèi)中小企業(yè)實(shí)施內(nèi)審?fù)獍鼧I(yè)務(wù),真正有助于企業(yè)內(nèi)部管理的實(shí)施和起到治理效果。
[Abstract]:At present, many enterprises in our country have such phenomena as failure of internal control, low efficiency of operation, distortion of financial information and cases involving corruption and fraud among enterprise insiders. One of the most important reasons is that the internal audit can not play an effective role in the enterprise management. However, because of many factors, most of the small and medium-sized enterprises have not set up a specialized organization to perfect the internal audit work. At the same time, the internal audit and outsourcing theory and practice have been innovated and developed in foreign countries, but the domestic research has lagged behind because of the late development of internal audit. The research on internal audit is also mainly focused on the theoretical level. Most of the related theoretical exploration results support the externalization of internal audit, and it is necessary and feasible to implement outsourcing. Internal audit outsourcing provides a new option for small and medium-sized enterprises to try to strengthen internal audit to standardize management. This paper investigates the current situation of internal audit and internal audit outsourcing through questionnaire survey. The statistical results truly reflect the current situation that the internal audit and outsourcing of enterprises are lagging behind. Because of the lack of practical research and specific guidance on internal audit outsourcing decision, internal audit outsourcing has not been accepted widely. This paper is based on the actual questionnaire survey, investigation and analysis, and the actual case of A company, a mechanical parts manufacturing enterprise, as an example, This paper reviews the practice of internal audit and the decision-making procedure of internal audit outsourcing, and points out the existing problems and shortcomings. In view of the difficulties encountered in the decision making of internal audit outsourcing in Company A, In the name of the decision evaluation group of company A, this paper evaluates the existing conditions of company A internally and externally. First of all, it tries to use the general outsourcing decision model for decision making. Considering that there are too many factors in qualitative analysis and some defects in decision theory, this paper introduces the theory of analytic hierarchy process (AHP) data model, and puts forward a more optimized and feasible way to outsource the form and content of outsourcing. On the basis of the general business outsourcing decision flow chart, the decision flow chart of internal audit outsourcing decision is optimized and constructed. This paper applies the AHP decision model to make the traditional decision making method of subjective and qualitative choice. By introducing the analytic hierarchy process (AHP), the decision result is quantified by assigning the value of the influencing factors and calculating the cross influence, and the effect of optimizing the decision-making process of the general business decision model is achieved. On the one hand, the implementation steps are simplified, and the factors analysis methods and processes (such as SWOT state analysis, cost analysis, outsourcing risk analysis) that need to be considered in the planning and analysis stage before outsourcing are all taken into account in the analytic hierarchy process (AHP) criterion layer. On the other hand, the form, content and selection of outsourcing are put in the same step, and the analytic hierarchy process (AHP) decision model is divided into quantitative weight value to select decision. Finally, on the basis of summary, the paper points out the research results of internal audit outsourcing decision-making of SMEs based on AHP. The optimized decision-making process provides a good reference for the related work in the future. The implementation of specific internal audit work through audit outsourcing can also effectively ensure the implementation of internal audit outsourcing business in domestic small and medium-sized enterprises. It is really helpful to the implementation of internal management and the effect of governance.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45

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