企业内部审计的内置和外包对公司的影响.docxVIP

PAGE 9 摘要 随着我们国家的发展，中小型企业已经是经济发展中的极为重要的一部分，其有着不可替代的作用，而内部审计对于提高企业的核心竞争力具有重要的意义。但是大多数的中小型企业的领导者却忽视企业的内部审计，根据国外的相关实际经验，提出了“企业的内部审计外包”的决策，了解到企业的审计内置与外包对公司会起到有利的影响或者是不利的影响，其中企业的审计效果会受到审计独立性、审计时间、审计工作人员的专业胜任能力、审计人员的忠信度和管制效果等因素的影响，从而进行了详细的探究。根据对中小型企业的调查研究得出，中小型企业内部审计的诸多问题与成因，关系到企业的审计模式的选择：核心任务与非核心任务，并且给出了具体的企业内部审计保障策略，目的是为了更好的发展我国中小型企业的内部审计工作。 关键词：内部审计；审计外包；审计问题；保障措施、 ABSTRACT With the development of our country, small and medium-sized enterprises have become an extremely important part of business development, which plays an irreplaceable role and plays an important role in improving the core competitiveness of enterprises. But most of the small and medium-sized enterprise leaders but ignore the internal audit of the enterprise, so according to the relevant practical experience abroad, put forward the enterprise internal audit outsourcing decisions, understand the enterprise audit built-in with outsourcing will have beneficial impact on the company or the adverse effect, which the enterprise audit result will be affected by the audit independence, audit time, audit staff of professional competence, auditors of the faithful degree and control effect, the influence of such factors as to has carried on the detailed inquiry. According to the investigation of the small and medium enterprises, small and medium-sized enterprise internal audit problems and causes, relationship to corporate audit mode choice: the core task and non-core tasks, and gives the specific audit security strategy of enterprise, the purpose is to better the development of our country small and medium-sized enterprise internal audit work. Key words：Internal audit；Audit outsourcing；The audit issues；Safeguard measures 目录 TOC \o 1-3 \h \z \u 一、绪论 1 二、企业内部审计内置与外包相关概述 1 （一）内部审计的定义 1 （二）内部审计外包的定义 2 三、影响企业选择内部审计方式的因素 2 （一）审计独立性 2 （二）审计时间 3 （三）专业胜任能力 3 （四）审计人员忠诚度以及单位管制效果 4 四、企业内部审计内置与外包对公司的影响分析 4 （一）企业内部审计内置与外包对公司的有利影响 4 1.企业内部审计内置对公司的有利影响 4 2.企业内部审计外包对公司的有利影响 5 （二）企业内