上市公司内部审计外包问题及对策研究.docVIP

PAGE PAGE 2 PAGE PAGE 13 摘要 随着经济全球化进入一个新的发展时期，各企业的经营范围不断扩大致使企业之间的竞争日益激烈，上市公司为了稳固行业地位并获得更高的经济效益，采取了内部审计外包的方式，并取得了良好的效果。我国上市公司对内部审计外包的了解仍处于浅层阶段，他们认为内部审计外包会对内部审计造成冲击，不利于企业的发展。为促进内部审计外包在我国上市公司中的发展，需要对内部审计外包作进一步的研究。 本文在阅读相关文献的基础上，首先以内部审计和内部审计外包的概念为出发点，归纳了内部审计外包的四种形式，并分析了内部审计外包的相关理论基础。然后总结了上市公司内部审计外包中存在的一些问题，在上市公司外部表现为：国内相关法律不完善、内部审计外包市场混乱和外包机构存在不足；在上市公司内部表现为：容易引发企业信息泄露、企业内部资源优势缺失、偏离审计目标以及可能阻碍企业长期发展。对存在的问题进行了详细的分析。最后提出了完善上市公司内部审计外包的对策，针对上市公司外部从法律法规和审计机构方面入手，对于上市公司内部则需加强对企业内部审计外包的监督、注重内部审计人员的发展以及注意审查外包合同。 关键词：内部审计；内部审计外包；上市公司 Abstract As economic globalization enters a new period of development, the business scope of each enterprise continues to expand, resulting in increasingly fierce competition among enterprises. In order to stabilize the status of the industry and obtain higher economic benefits, listed companies have adopted the method of internal audit outsourcing. And achieved good results.The understanding of internal audit outsourcing of quoted companies in China is still in the primary phase. They believe that outsourcing of internal audit will have an impact on internal audit, which is harmful to the growth of company. In order to drive the development of internal audit outsourcing of quoted companies in China, it is necessary to conduct further research on internal audit outsourcing. On the basis of reading relevant literature, this paper firstly introduces the four forms of internal audit outsourcing based on the concept of internal audit and internal audit outsourcing, and discusses the relevant theoretical basis of internal audit outsourcing. Then this paper expounds some problems of the quoted company of internal audit outsourcing.The external performance of listed companies is: imperfect domestic relevant laws, chaotic internal auditing outsourcing market and insufficient outsourcing institutions. The internal performance of listed companies is: easy to cause corporate information leakage The lack of internal resources of the company, deviat