group analysis of internal audit outsourcing（集团内部审计外包的分析）.docVIP

Group analysis of internal audit outsourcing Abstract: With the Group to establish a modern enterprise system and corporate governance structure, an increasingly important role of internal audit, paper, the current characteristics of our own group, the group internal audit outsourcing in the form of defects and internal audit outsourcing launched a strategy analysis. Keywords: Group; internal audit outsourcing; risk control An internal audit outsourcing 1 Based on internal audit outsourcing is Porter’s value chain and competitiveness arising, it refers to the organization of its internal audit function partially or wholly outside the organization through contracts entrusted to the agencies. It is mainly in two forms: (1 full outsourcing. This form of the internal audit function will all companies to accounting firms to do the whole, companies with no internal audit department, but companies can also be set or keep the Chief Internal Auditor to oversee the auditing of the implementation, and to act accounting services and management in the communication between the media. This form of internal audit outsourcing most opponents accused, its main drawback is the loss of a dominant position of internal audit, prone to ‘hold-up’ effect, but also lost the internal audit ‘continuity’ feature, which is an internal audit practice important aspects of the operation, so this approach would not set up primarily in the internal audit department of small and medium enterprises more popular. (2) co-audit. Cooperation is the internal audit to retain a small number of internal auditors, for some regular, less important internal audit work carried out by internal audit staff, while a number of important and involves wider, requiring a higher level professional skills and a reasonable knowledge of the structure to determine the internal audit work by external and internal auditors who carried out jointly in co-operation in internal audit, internal audit staff par