毕业论文设计《内部审计外包决策和利弊分析论文》.docVIP

PAGE l 内部审计外包决策和利弊分析 【摘要】近年来，由安永、毕马威等全球知名会计师事务所提出来的内部审计外包受到国内外的广泛关注,并且在国外企业中流行起来，但针对是否应将内部审计外包这一问题，许多学者有着不同的观点。本文分为四个部分：首先分析了内部审计外包的含义和外包形式，探讨了内部审计外包决策影响因素，在此基础上分析了内部审计外包利弊和我国内部审计外包的前景。 【关键词】 内部审计外包 内部审计外包决策 外包利弊 Analysis on Decision-making and the Advantages and Disadvantages of Internal Audit Outsourcing 【Abstract】Recently, the internal audit outsourcing proposed by Ernst Young, KPMG and other famous accounting firm receives extensive attention both home and abroad, and becomes more and more popular in foreign enterprises, but on the issue that whether internal audit should be outso