本文關鍵詞： 內部審計外包 內部審計 獨立性 部分外包　出處：《吉林財經大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著經濟的發(fā)展,經濟全球化的加劇,企業(yè)之間的競爭日趨白熱化,企業(yè)管理在一個公司發(fā)展中的作用,越來越明顯。鑒于此種形勢,越來越多的企業(yè)在擴展外部業(yè)務的同時,對內部管理提起了高度重視。內部審計作為內部管理的重要方法,地位也愈加突出。但由于經驗不足、專業(yè)化人才稀缺和知識儲備不夠等因素,大多數企業(yè)選擇將內部審計工作外包。內部審計外包不僅可以為內部審計提供高質量的審計服務,在一定程度上降低審計成本,同時還可以降低內部審計帶來的風險。雖然內部審計外包有諸多優(yōu)點,但如果不注重內部審計外包過程的管理,同樣會導致內部審計外包的失敗。本文以AQ公司為例,展開內部審計外包相關問題的討論。本文第一部分為引言,對研究背景及意義、研究內容及方法、國內外研究現狀和研究的創(chuàng)新點進行了評述;第二部分為相關理論闡述,通過對內部審計外包的概念及基礎理論-受托責任理論的闡述,引導出內部審計外包的可行性、實施過程、獨立性以及優(yōu)缺點,其中,對內部審計外包過程進行詳細闡述,具體包括如下:制定內部審計外包決策、選擇內部審計外包形式、外包商及內部審計外包后續(xù)計劃;第三部分對AQ公司概況及案例進行了描述;第四部分為案例分析,并針對存在的問題提出了相應建議;第五部分為結論和啟示。希望通過本文的研究,為內部審計外包理論與實踐提供一定的參考,為企業(yè)實施內部審計外包提供一些有利建議,幫助企業(yè)更加了解內部審計,了解內部審計外包。選擇內部審計外包不僅是為了降低成本,更是為了尋求高水準的內部審計服務,提升企業(yè)內部管理和企業(yè)整體價值,因此企業(yè)要高度重視內部審計外包的獨立性、優(yōu)缺點及過程,擇選最適合企業(yè)特點的外包形式和外包商,為高效實施內部審計提供保證。
[Abstract]:With the development of economy and the aggravation of economic globalization, the competition among enterprises is becoming more and more intense, and the role of enterprise management in the development of a company is becoming more and more obvious. More and more enterprises pay more and more attention to internal management while expanding external business. As an important method of internal management, internal audit is becoming more and more prominent, but due to lack of experience. Due to the shortage of specialized talents and insufficient knowledge, most enterprises choose to outsource the internal audit work. The internal audit outsourcing can not only provide high-quality audit services for internal audit. At the same time, it can reduce the risk brought by internal audit. Although internal audit outsourcing has many advantages, it does not pay attention to the management of internal audit outsourcing process. This paper takes AQ Company as an example to discuss the issues related to internal audit outsourcing. The first part of this paper is the introduction, to the research background and significance, research content and methods. The current situation and innovation of the research at home and abroad are reviewed. The second part is related theoretical elaboration, through the internal audit outsourcing concept and the basic theory-fiduciary responsibility theory elaboration, guides the internal audit outsourcing feasibility, the implementation process, the independence as well as the advantage and disadvantage. Among them, the internal audit outsourcing process is elaborated in detail, including: making internal audit outsourcing decision, choosing internal audit outsourcing form, outsourcing contractor and internal audit outsourcing follow-up plan; The third part describes the general situation and case of AQ company. The 4th part is the case analysis, and puts forward the corresponding suggestions in view of the existing problems; The 5th part is the conclusion and enlightenment. Through the research of this paper, I hope to provide some reference for the theory and practice of internal audit outsourcing, and provide some beneficial suggestions for enterprises to implement internal audit outsourcing. To help enterprises understand more about internal audit and internal audit outsourcing. The choice of internal audit outsourcing is not only to reduce costs, but also to seek a high level of internal audit services. Therefore, enterprises should attach great importance to the independence, advantages, disadvantages and processes of internal audit outsourcing, and choose the most suitable outsourcing form and outsourcing company. Provide assurance for efficient implementation of internal audit.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45;F752.6

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