本文關(guān)鍵詞：企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策研究，由筆耕文化傳播整理發(fā)布。

網(wǎng)友kuixiansha近日為您收集整理了關(guān)于會(huì)計(jì)畢業(yè)論文 企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策研究.pdf的文檔，希望對(duì)您的工作和學(xué)習(xí)有所幫助。以下是文檔介紹：專業(yè)代碼曼2Q2魚呈山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文姓名周亙堡專業(yè)金鹽堂研究方向宣鹽指導(dǎo)教師墨叢生二零一四年三月七日University Code 1 01 25 Major CodeShanxi University of Finance&EconomicsThesis for Master,S DegreeTitle The research on Decision of internal auditoutsourClng DUSlnessName Zhou LiYhanResearch Orientation △望建i!i墜2March 7,2014山西財(cái)經(jīng)大學(xué)學(xué)位論文原創(chuàng)性聲明IIII I I III I II I I II I I I IIlY261 9289本人鄭重聲明:所呈交的學(xué)位論文,是本人在導(dǎo)師的指導(dǎo)下,獨(dú)立進(jìn)行研究工作所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外,本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫過(guò)的作品成果。對(duì)本文的研究所做出重要貢獻(xiàn)的個(gè)人和集體,均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本申明的法律結(jié)果由本人承擔(dān)。學(xué)位論文作者簽名:【司***數(shù)日期:班坤年6月陽(yáng)日2山西財(cái)經(jīng)大學(xué)學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解學(xué)校有關(guān)保管、使用學(xué)位論文的規(guī)定,同意學(xué)校保留并向國(guó)家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版,允許論文被查閱和借閱。本人授權(quán)山西財(cái)經(jīng)大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索,可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。本學(xué)位論文屬于保密口,不保密口。在年解密后適用本授權(quán)書。(請(qǐng)?jiān)谝陨戏娇騼?nèi)打“4’’)學(xué)位論文作者簽名:f司確脧日期:如f忤6月如日指導(dǎo)教師虢荔杪哆日期:沙r壚乒月仍日3企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策研究摘要伴隨著經(jīng)濟(jì)的快速發(fā)展、信息技術(shù)水平的不斷提高,企業(yè)間的競(jìng)爭(zhēng)日趨激烈。越來(lái)越多的企業(yè)選擇將非核心業(yè)務(wù)外包給專業(yè)服務(wù)機(jī)構(gòu)。內(nèi)部審計(jì)外包帶來(lái)的眾多優(yōu)勢(shì)也使很多企業(yè)的內(nèi)部審計(jì)部門選擇將部分內(nèi)部審計(jì)業(yè)務(wù)外包。然而,內(nèi)部審計(jì)業(yè)務(wù)外包并不總是成功的,導(dǎo)致外包失敗的諸多原因中最關(guān)鍵的是外包決策失誤。因此,構(gòu)建科學(xué)合理的內(nèi)部審計(jì)業(yè)務(wù)外包決策模型,準(zhǔn)確判斷相應(yīng)業(yè)務(wù)是否適合外包,對(duì)于提高決策水平、降低決策失誤率起著至關(guān)重要的作用。而目前我國(guó)學(xué)術(shù)界關(guān)于內(nèi)部審計(jì)業(yè)務(wù)外包決策的研究很少,且大部分都是定性研究沒能建立起科學(xué)的業(yè)務(wù)外包決策模型。針對(duì)此種情況,筆者在梳理相關(guān)研究的基礎(chǔ)上,提出了影響企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策的五大因素11個(gè)具體指標(biāo),同時(shí)發(fā)現(xiàn)這些因素和指標(biāo)之間存在著遞階層次關(guān)系�；诖�,本文引入了層次分析法、模糊綜合評(píng)價(jià)法以及風(fēng)險(xiǎn)矩陣法,構(gòu)建了一個(gè)兩步驟的企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策模型。首先采用層級(jí)分析一一模糊綜合評(píng)價(jià)模型判斷業(yè)務(wù)是否值得外包,而后采用風(fēng)險(xiǎn)分析模型對(duì)該業(yè)務(wù)的外包風(fēng)險(xiǎn)進(jìn)行量化評(píng)估,最終幫助決策者作出合理選擇。最后以A公司為例詳細(xì)介紹了決策模型在企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策問題中的應(yīng)用�！娟P(guān)鍵詞】?jī)?nèi)部審計(jì)業(yè)務(wù)外包決策模型層次分析~模糊綜合評(píng)價(jià)風(fēng)險(xiǎn)分析企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策研究ABSTRACTWitll the advancement of economic development and information petitionamong enterprises es increasingly fierce.More and panies choose to outsourcenon.core business to professional service agencies.Because internal audit outsourcing brings manyadvantages a lot of enterprise internal audit department choose to outsource part of the internalaudit .Internal audit outsourcing,however, is not always essful.The outsourcingdecision.making error iS the most critical reason to cause the failure of outsourcing.Therefore.tobuild scientific and reasonable internal audit outsourcing decision.making model plays a vital rolein improving the level of decision-making and reducing the decision.making.At present.Chinaacademic research on internal audit outsourcing decisions are rare,and most of them are not able toestablish a science outsourcing decision model.In such cases,the author on the basis bingrelated research presented five factors and 11 specific indicators affecting intemal audit outsourcingdecisions,alSO found that there is a hierarchical relationship between these factors and indicators.Based on this.we introduce the aIlalvtic hierarchy process,prehensive evaluation and riskmatrix method to construct a two—step decision.making model of intemal audit outsourcing business.Firstly we use the analytic hierarchy…prehensive evaluation model to determine whethera business iS worth outsourcing.secondly we use the risk analysis model to quantify the xisk of theoutsourcing business,and ultimately we help decision.makers to make a reasonable choice.FinallyA detailed description of pany as all example application of the decis

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  本文關(guān)鍵詞：企業(yè)內(nèi)部審計(jì)業(yè)務(wù)外包決策研究，由筆耕文化傳播整理發(fā)布。