内部审计外包

关于我国内部审计外包的思考

Pondering on " Outsourcing the Internal Audit Function " in Our Country

内部审计外包问题研究

Study on the Issues of Outsourcing the Internal Audit Function

基于战略管理框架的协力式内部审计外包研究

The Research of Internal Audit Outsourcing Based on the Strategy Management

关于内部审计外包形式的选择与分析

The Choice and analysis of the Forms of Internal Audit Outsourcing

内部审计外包正是在这种背景下出现的。

Under this circumstance , the internal audit outsourcing comes into being .

基于协力式委外的内部审计外包问题研究

Research on Internal Audit Outsourcing Based on Co-sourcing Internal Audit

但是，内部审计外包在我国却应用极少。

But , it is rarely applied in our country .

基于公司治理背景下的内部审计外包问题研究

The Research on the Outsourcing of Internal Audit Based on the View of Corporate Governance

内部审计外包在一定程度上可以增强审计独立性、提高审计质量，然而外包对于公司治理的影响如何，内部审计能不能外包以及内部审计业务如何外包都是亟待解决的问题。

Outsourcing internal audit can enhance audit independence , improve audit quality to a certain extent .

基于此，在我国大力发展全外包的内部审计外包模式是不现实的，采用协力式委外的内部审计外包模式才是理想的选择。

Based on above-mentioned , it is not realistic to develop vigorously the whole internal audit outsourcing model in our country .

内部审计外包在强化内部审计功能方面具有优势，成为内部审计发展的新趋势。

The outsourcing of internal audit has advantages in strengthening the function , so it becomes a new trend of internal audit .

本文介绍了内部审计外包在西方国家的发展现状及其表现形式，接着分析了内部审计外包对企业的影响。

This article reviews the facts and forms of the internal audit outsourcing in west countries and then analyzes its effects on enterprises .

对基于战略管理框架的内部审计外包方式提出了若干质疑，并进一步提出协力式内部审计外包方式不失为企业界的明智之举。

This paper raises some questions about internal audit outsourcing based on the strategy management , and points out that co-sourcing internal auditing is a wise solution .

近年来，内部审计外包的问题得到学者的广泛关注，成为学术界和职业界倍受关注、争论颇多的问题。

The outsourcing of internal audit has aroused extensive concern by scholars in recent years ; it has become a hot topic in the academic and professional word .

内部审计外包，是企业理性选择的结果，正确看待内部审计外部化，有助于内审作用的最大发挥。

Outsourcing the internal audit is the result of enterprise 's rationality choice . Looking outsourcing of internal audit correctly will contribute to maximum of internal audit functions .

最后文章探讨了内部审计外包在中国发展的可行性，同时提出了相关对策。

At last , the author has a discussion on feasibility of the internal audit outsourcing in China and puts forward several strategies on how to put it in practice more effectively .

探讨了内部审计外包的动因和条件、业务和表现形式、外包过程中的原则和标准，以及内部审计外包可能产生的风险及其具体控制措施。

It discusses the reasons and condition that outsourcing the internal audit appears , business and representation form , principle and standard , potential risk and its concrete control measure during the outsourcing process .

如何搞好内部审计外包，使内部审计资源与外部审计资源优化配置达到最佳的使用效果，这是个复杂的综合分析过程。

How to improve the internal audit outsourcing , and to make the internal audit resources and external audit optimal allocation of resources to achieve the best effect is a complicated process of comprehensive analysis .

将内部审计外包，不但可以利用外包机构的专业知识及丰富的经验为企业服务，而且可以节省成本，提高企业的经营效益。

Outsourcing the internal audit not only - can utilize the outsourcing organization specialized knowledge and the rich experience for the enterprise , but also can save the cost , enhance the enterprise 's management benefit .

同时，要看到内部审计外包在给企业带来益处时也给企业带来了风险和弊端，必须理性的看待外包问题，注意风险的防范。

At the same time , although outsourcing the internal audit has brought many advantages to enterprises , it also brought many risks and disadvantages ; we must rational regard this problem , more attention should be paid .

实践表明，内部审计外包在降低企业总成本、提高内部审计独立性等方面产生了积极的作用，是现代内部审计发展的重要趋势。

According to the practice , the internal audit outsourcing plays a positive role in lowering the total cost of the enterprise and promoting the internal audit independence etc. It is an important trend of the current internal audit .

并且随着萨班斯审计（SoxAudit）进行，对内部审计进行外包风险管理的文章也逐渐多了起来。

With the execution of Sox Audit , there are more articles studying that how internal audit manages the risks associate the outsourcing .

而在我国，银行业是最早涉猎内部审计业务外包的，至此银行业拉开了国内外包业务的序幕。

In China , the banking sector was the earliest one starting internal audit outsourcing . It opened a prelude to internal audit outsourcing at home .

通过对内审外包可行性的反向思考，笔者认为企业不应该将其内部审计业务进行外包，否则将会弱化内部审计的职能，影响内部审计的效果，降低外部审计的独立性，并且影响公司治理的效率。

The writer thinks that the enterprise should not contract the audit with the others outside the enterprise , otherwise , it will attenuate the function , effect and independence of the audit and the efficiency of the management of the enterprise .

希望可以为我国内部审计问题的研究添砖加瓦，为企业进行内部审计外包提供借鉴与参考。

Hoping this paper can enrich internal audit research in our country , and can offer reference for internal audit outsourcing of enterprise .

上述的经济环境引出了本文所要研究的问题：外包风险管理与内部审计之间存在相结合的契机、内部审计在外包风险管理中的作用和内部审计在外包风险管理中的具体应用。

That is the background of this essay and key points of this essay are as follows : the opportunity for integrate outsourcing risk management and internal audit , the role of internal audit in outsourcing risk management and the detailed application of internal audit in outsourcing risk management .

为提高内部审计工作的价值，许多企业都已经把内部审计的外包视为一项至关重要的策略性措施。

In order to increase value of internal audit work , many companies have regarded outsource of internal audit as essential strategic measure .

随着公司治理的深化和审计技术方法的发展，内部审计和外部审计之间的关系越来越紧密，呈现出内部审计与外部审计趋同的趋势，如内部审计外包。

With the deep study of corporate governance and the development of methods for auditing , the relationship between internal audit and external audit has become more and more close , so that there is a trend of convergence , such as outsourcing internal audit .