本文選題：內(nèi)部審計(jì)外包　切入點(diǎn)：決策　出處：《東北財(cái)經(jīng)大學(xué)》2007年碩士論文

【摘要】： 內(nèi)部審計(jì)是隨著受托責(zé)任的發(fā)展而發(fā)展，它通過完善整個(gè)企業(yè)的經(jīng)營(yíng)系統(tǒng)來提高經(jīng)營(yíng)工作的經(jīng)濟(jì)性、效率性和效果性。經(jīng)濟(jì)的發(fā)展和企業(yè)業(yè)務(wù)的復(fù)雜多樣化，使內(nèi)部審計(jì)在企業(yè)中的作用日趨重大。伴隨著經(jīng)濟(jì)全球化的快速發(fā)展，企業(yè)的組織行為日益受到嚴(yán)重沖擊，發(fā)達(dá)國(guó)家的一些企業(yè)為了重整組織和改造流程，逐漸將一些非核心業(yè)務(wù)或非專長(zhǎng)領(lǐng)域外包，這種背景下，內(nèi)部審計(jì)業(yè)務(wù)的外包也自20世紀(jì)80年代末漸漸流行起來。 內(nèi)部審計(jì)外包是社會(huì)經(jīng)濟(jì)發(fā)展及專業(yè)化分工協(xié)作越來越細(xì)的結(jié)果，其目的是為了更好地發(fā)揮內(nèi)部審計(jì)的作用，外包是組織進(jìn)行理性選擇的結(jié)果。但是，在當(dāng)今國(guó)內(nèi)外理論界和實(shí)務(wù)界，，關(guān)于內(nèi)部審計(jì)外包的諸多方面都存在著爭(zhēng)議，涉及到內(nèi)部審計(jì)外包的范圍、形式、發(fā)展情況、給企業(yè)帶來的影響等，尤其是外包給審計(jì)人員帶來的獨(dú)立性問題。本文從企業(yè)的角度出發(fā)，對(duì)內(nèi)部審計(jì)外包的決策過程進(jìn)行了研究，力圖解決理論界和實(shí)務(wù)界關(guān)于內(nèi)部審計(jì)外包決策過程的研究的匱乏，并對(duì)我國(guó)企業(yè)內(nèi)部審計(jì)外包的發(fā)展起到一些啟發(fā)作用。 本文共分五大部分： 第一部分：緒論部分。介紹本文的選題動(dòng)機(jī)、研究意義、國(guó)內(nèi)外關(guān)于內(nèi)部審計(jì)外包的研究現(xiàn)狀、研究方法以及文章的創(chuàng)新之處和不足。 第二部分：內(nèi)部審計(jì)外包及外包模型的概述。首先，介紹了內(nèi)部審計(jì)外包的含義，分析了內(nèi)部審計(jì)外包的各種動(dòng)因以及外包給企業(yè)帶來的優(yōu)勢(shì)；然后，對(duì)目前企業(yè)一般業(yè)務(wù)外包的幾種決策模型進(jìn)行了概述，并從企業(yè)業(yè)務(wù)外包決策的流程引申出企業(yè)內(nèi)部審計(jì)外包的決策流程，以此作為本文研究的總體框架。 第三部分：內(nèi)部審計(jì)外包決策的第一階段—企業(yè)環(huán)境分析。本部分從組織戰(zhàn)略目標(biāo)和內(nèi)部審計(jì)外包的目標(biāo)出發(fā)，對(duì)內(nèi)部審計(jì)自身職能的核心價(jià)值進(jìn)行了分析，為其后關(guān)于內(nèi)部審計(jì)核心工作內(nèi)容的分析打下基礎(chǔ)；并對(duì)內(nèi)部審計(jì)面臨的外部環(huán)境做出了簡(jiǎn)要分析。 第四部分：內(nèi)部審計(jì)外包決策的第二階段—內(nèi)部審計(jì)外包內(nèi)容和形式的選擇分析。此部分是內(nèi)部審計(jì)決策過程的核心部分，以對(duì)內(nèi)部審計(jì)工作內(nèi)容的分析和SWOT初步分析為基礎(chǔ)，分別對(duì)內(nèi)部審計(jì)外包的內(nèi)容和形式進(jìn)行了選擇分析。 第五部分：內(nèi)部審計(jì)外包決策的第三階段—外包商的評(píng)價(jià)和選擇。本部分結(jié)合內(nèi)部審計(jì)的特點(diǎn)分析了如何收集信息，建立科學(xué)的評(píng)價(jià)指標(biāo)體系，并運(yùn)用科學(xué)的方法對(duì)備選的外包商進(jìn)行評(píng)價(jià)選擇。
[Abstract]:Internal audit develops with the development of fiduciary responsibility. It improves the economy, efficiency and effectiveness of the operation by perfecting the management system of the whole enterprise.With the development of economy and the complex diversification of business, internal audit plays an increasingly important role in enterprises.With the rapid development of economic globalization, the organizational behavior of enterprises is increasingly seriously impacted. In order to restructure the organization and reform process, some enterprises in developed countries gradually outsource some non-core business or non-specialized areas.The outsourcing of internal audit business has gradually become popular since the end of 1980 s.Internal audit outsourcing is the result of the development of social economy and the specialization of labor division and cooperation. Its purpose is to play the role of internal audit better. Outsourcing is the result of rational choice of organizations.However, in the theoretical and practical circles at home and abroad, many aspects of internal audit outsourcing are controversial, involving the scope, form, development of internal audit outsourcing, the impact on enterprises, and so on.In particular, outsourcing to auditors brings independence issues.This paper studies the decision-making process of internal audit outsourcing from the perspective of enterprises, and tries to solve the lack of theoretical and practical research on the decision-making process of internal audit outsourcing.And to our country enterprise internal audit outsourcing development plays some enlightening role.This paper is divided into five parts:Part one: introduction.This paper introduces the motivation and significance of this paper, the current situation of internal audit outsourcing research at home and abroad, the research methods and the innovation and shortcomings of the article.The second part: the outline of internal audit outsourcing and outsourcing model.First of all, it introduces the meaning of internal audit outsourcing, analyzes the various reasons of internal audit outsourcing and the advantages that outsourcing brings to enterprises, and then summarizes several decision models of general business outsourcing.The decision-making process of internal audit outsourcing is derived from the process of enterprise outsourcing decision, which is taken as the overall framework of this paper.The third part: the first stage of internal audit outsourcing decision-enterprise environment analysis.This part analyzes the core value of internal audit's own function from the aim of organizational strategy and internal audit outsourcing, which lays a foundation for the analysis of internal audit's core work content.And made a brief analysis to the external environment that internal audit faces.The fourth part: the second stage of internal audit outsourcing decision-the selection of content and form of internal audit outsourcing.This part is the core part of the decision-making process of internal audit. Based on the analysis of the content of internal audit and the preliminary analysis of SWOT, the content and form of internal audit outsourcing are selected and analyzed respectively.Part V: the third stage of internal audit outsourcing decision-the evaluation and selection of outsourcing providers.Based on the characteristics of internal audit, this part analyzes how to collect information, establish a scientific evaluation index system, and use scientific methods to evaluate and select alternative outsourcers.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉國(guó)紅;;新型石油公司后勤服務(wù)外包模式研究[J];價(jià)值工程;2010年23期

相關(guān)碩士學(xué)位論文 前3條

1 張海燕;基于交易成本理論的中小企業(yè)內(nèi)部審計(jì)外包問題研究[D];天津財(cái)經(jīng)大學(xué);2010年

2 江艷華;保潔服務(wù)外包項(xiàng)目管理研究[D];南昌大學(xué);2011年

3 劉國(guó)紅;企業(yè)后勤服務(wù)外包研究[D];中國(guó)石油大學(xué);2010年

本文編號(hào)：1702252