中小企业内部审计外部化研究.docVIP

PAGE PAGE 16 中小企业内部审计外部化研究 摘要 随着中小企业的迅速发展，越来越凸显内部审计的重要性，内部审计的社会发展和专业化分工越来越细致，在快速发展的情况下，中小企业要不短完善经营管理，改善企业内部的制度，优化正在不断进步的组织机构，并且要整合一切资源来节约成本，使该中小企业的竞争力不断变强，同时，中小企业的管理者会特别需要审计人员提供对财务活动对象的内部审计提出风险服务，，评价及提出针对性强的意见，但是，由于中小企业的发展规模较小，审计体系不够完善，组织机构简单，财务管理体系混乱，人员缺乏专业知识素质，在实行内部审计时遇到许多困难。现在的中小企业有的开立审计部门只是为了应付检查，更有些中小企业根本不开立此部门，现实与需求的不符合，使得企业需借助社会日益完善的专业机构完成内部审计工作，来弥补中小企业内部审计的不足，本文主要对内部审计外部化的含义，缺点和影响内部审计外部化实施的因素进行研究和探讨，并且提出相关的建议。 关键词：中小企业内部审计外部化 ABSTRACT With the quickly development of express accelerate small must ，more and more high lights the importance of brilliance internal audit, internal express audit attain ones ideal of the social development an professional attain division of labor considerate is more and more cooperate , small and big sized embarrass or short perfect management, improve the enterprise internal system, optimization is progress of the organization, and to integrate all resources to save costs, make the small and big-sized enterprise competitiveness constantly strengthen, at the same time, the small and big sized enterprise employer will be embarrass requires the auditor to provide risk are put forward on the object of financial activities of internal audit services, economic services, and management of the enterprise management supervision, evaluation and put forward the pertinence of opinion, however, due to the development of small and big-sized paper model on a very scale, the imperfection of the audit system, the organization is simple, the system of financial management confusion, lack of professional knowledge quality, encountered many Didnt know to eat yes can from the first paper model of space travel hotel be evaded, Enterprise managers lowercase first got the model convergence not establish internal audit department. Do not conform to the reality and demand that enterprises need a more perfect society of professional institutions of internal audit work, to make up for the lack of small and medium-sized enterprise internal audit, this arti