会计学院审计学2010班涂小宇内部审计外部化研究.docVIP

河北经贸大学毕业论文 内部审计外部化研究 专业名称： 审计学 班 级： 201001 学生姓名： 涂小宇 指导教师： 何青 完成时间： 2014年4月 摘要 内部审计外部化特别是合作内审的形式的出现，不仅实现了内部审计机构与外部审计机构的优势互补，同时也为会计师事务所及管理咨询服务公司等外部相关服务机构开拓了新业务领域和盈利空间。企业根据自身的特点，合理的选择内部审计外部化的形式，可以提高企业内部审计部门的整体运作能力，为企业核心竞争力的培养和维持提供全方位的支持，使内部审计资源和外部审计资源协作统一，发挥最大的效能，达到最优的审计效果，从而改善经营管理，提高经济效益。本文以规范研究方法对内部审计外部化进行了研究，首先从目前我国企业内部审计部门设置混乱、审计方法落后及内审人员综合素质偏低的现状出发，指出企业施行内部审计外部化的必要性和可行性；其次根据我国内部审计外部化比例偏低、发展缓慢的现状，分析了内部审计外部化在我国难以推行的原因；最后就如何完善和推进内部审计外部化的对策方面提出了自己的一些观点和建议，希望对内部审计外部化的研究有所帮助。 关键词 内部审计；内部审计外部化；全部外包；部分外包 Abstract Internal audit outsourcing in particular the emergence of cooperation in the form of internal audit, not only to achieve the advantages of the internal audit and external audit institutions complement each other, but also open up new business areas as accounting firms and management consulting services companies and other external bodies and related services profitability. Enterprises according to their own characteristics, reasonable choice in the form of externalization of internal audit can improve the overall operational capability of the internal audit department for the training of core competitiveness of enterprises and maintain a full range of support to internal and external audit resources audit resources unified collaboration to maximize performance, optimal audit results to improve management, increase economic efficiency. In this paper, in order to standardize methods for externalizing internal audit conducted research, starting with the current status of the internal audit department to set confusion, audit methodology behind and low overall quality of the internal audit staff, points out the need for corporate purposes outside of internal audit and feasibility; followed by externalizing the internal audit of the proportion of low, slow development of the situation, analyze the causes of externalization of internal audit in the country is difficult to implement; finally on ho