上市公司内部审计外部化问题及分析研究VIP专享

摘 要目前，我国内部审计外包的研究还处于初步探索阶段。只有少数学者对内部审计外包的理解达到了较高的水平。理论界和实务界做的比较少，而且没有完善的内部审计外包理论体系，如理论基础，应用技术，评价标准等，而缺乏实践经验。内部审计外包的理论和实践研究均落后于西方发达国家。论文主要分为五部分。第一部分主要回顾了内部审计外部化的国内外研究现状，作为本文的研究背景。第二部分主要阐述了内部审计和内部审计外部化的相关理论，详细介绍了内部审计外包的几种形式，并且论述了内部审计外包的理论基础，为本文后面的研究提供了理论依据。第三部分阐述了目前我国内部审计外包存在的问题，表现为：内部审计外部化的风险、内部与外部的信息不对称以及审计人员的综合素质能力不强的问题。第四部分，对这些问题产生的原因逐一作出分析。第五部分是针对在中国现有的内部审计外包的问题，并提出了相应的措施，以提高中国的内部审计外包体系。关键词：内部审计 内部审计外部化 核心竞争力IAbstractResearch of outsourcing of internal audit in our country, still in the preliminary exploration stage, the understanding of internal audit is only a small number of scholars have reached a higher level, study of the internal audit outsourcing, carried out theoretical and practical circles are small, no form of internal audit outsourcing theoretical basis, application technology, evaluation standard, a set of complete theoretical system and practical experience is also very scarce, research on the theory research and practice of the internal audit outsourcing are behind the western developed countries.This paper is divided into five parts. The first part mainly reviews the research status of internal audit externalization at home and abroad as the research background of this paper. The second part mainly elaborated the internal audit and the internal audit externalization related theory, introduced several forms of the internal audit outsourcing in detail, and elaborated the internal audit outsour...