企业内部审计外部化研究-以美的集团为例.docxVIP

企业内部审计外部化研究—以美的集团为例 摘要 随着经济全球化的发展，各企业之间的竞争越来越激烈。从中国审计制度恢复至今，我国的内部审计事业有了突破性的进展。企业内部的审计工作是当前企业实行管理过程中的一个重要内容，也是企业进行自我约束的一种重要方式。然而目前我国企业的内部审计存在着制度不完善，内部审计的质量不高等问题。本文通过整理国内外的有关文献，明确了内部审计外部化的特点，论证了实施标准。主要写了美的内部审计外部化的实施背景，分析了外部化的决策选择，论述了美的内部审计外部化的实施情况和风险识别类型。最后，根据美的集团公司内部审计外部化存在的问题，提出优化意见，优化内部审计外部化内容和决策范围。 在数十年的发展后，在我国企业中，内部审计外部化在我国企业中的应用越来越普遍，更多的企业为了提升竞争力选择内部设计外部化。但是无论什么形式的外部化，其目的都是基于内部审计的目标和内部审计的职能。至今而言，内部审计外部化并没有成为一个完善的审计管理模式。任何事物发展都是有两面性的，内部审计外化对企业来说是双刃剑。我们不仅要看到它的优点，也要直视它的不足。正确运用内部审计外部化，提升企业竞争力。针对其不足的地方，找到合适的解决方案，降低对企业的影响。内部审计外部化是任重道远的过程，企业从自身出发，选择合理的外部化形式，形成独特的属于自己的内部审计模式。 关键词：内部审计外部化；优化资源配置；内部审计；审计质量 ABSTRACT With the development of the economic globalization, the competition with enterprises is becoming more and more fierce. Since the restoration of Chinas auditing system, Chinas internal auditing has made breakthrough progress. Internal audit work is an important part of the current enterprise management process, but also an important way for enterprises to self-restraint. However, at present, the internal audit system of our enterprises is not perfect, and the quality of internal audit is not high. This paper clarifies the characteristics of internal audit externalization and demonstrates the implementation standards through collating the relevant literature at home and abroad. Mainly describes the background of internal audit externalization in the United States, analyzes the decision-making options of externalization, and discusses the implementation of internal audit externalization in the United States and the types of risk identification. Finally, it points out the existing problems of internal audit externalization in MeiMei Group Company, puts forward optimization suggestions, and optimizes the content and decision-making scope of internal audit externalization. After decades of development, the application of internal audit externalization in Chinese enterprises is becoming more and more common. More and more enterprises choose internal design externaliz