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关于内部审计外部化形式的探讨(1)

2014-09-21 01:39 【摘 要】有效的公司治理和内部控制越来越受到企业的重视，而内部审计是实现这一目标的必要手段。但是很多中小企业无力建立自己的内审部门，大企业又觉得把内审职能完全内置无法实现资源的有效配置。于是，有必要寻求获得内部审计服务的最佳途径。近年来，内部审计的外部化已经成为企业众多外包业务的一部分，在国外尤其盛行，并且已经成为一种全球化趋势。
本文将内审外包形式主要归结为两种，即部分外包和全外包。业务外包的规模经济效益所带来的企业财务开支的节约是有目共睹的，会计师事务所的专业知识和执业能力也是受到一致公认的。但内审外包给企业带来的消极影响更多，本文先对两者的优劣势分析，发现分包更占优势。另外，不论从审计效益、人员、审计报告的实效性，还是从企业长远利益出发，并结合实际案例，结果都偏向于部分外包的形式。
最后，本文也对我国企业内部审计外部化的可能形式进行了探讨并对其前景作了展望。 关键词：内部审计外部化 ，部分外包，全外包 Abstract
More and more attention has been paid to effective company management and internal control, whose success is based on the work of internal audit. The fact is many midsize or small-scale enterprises are not able to set up internal audit department, and it is also a wasting for big companies to do all the work by themselves. Thus, they all need to look for a better way to do the internal audit. In the past a few years, the outsourcing of internal audit is just part of a larger trend of outsourcing that is taking place across organizations, which is very prevailing especially in western countries and has become a global tendency.
In this article, the main forms of internal outsourcing are classified into partial outsourcing and complete outsourcing. We can’t deny the saving of financial expenses which is owned to the scale effect of outsourcing. Moreover, the expertise and ability of public accounting firms is widely recognized. But the fact is outsourcing internal audit will cause more problems by analyzing the advantages and disadvantages. In addition, it turns out that partial outsourcing is better than complete outsourcing through the analysis from the view of audit efficiency, staff, actual effects of audit reports and the long-run benefits of the company.
The last part of the article is about the discussion on the potential outsourcing forms applied to Chinese enterprises and the prospect of internal audit outsourcing. Key Words: internal audit outsourcing, complete outsourcing, partial outsourcing 目录 一、引言