上市公司内部审计外部化问题及分析研究摘要目前,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AbstractResearchofoutsourcingofinternalauditinourcountry,stillinthepreliminaryexplorationstage,theunderstandingofinternalauditisonlyasmallnumberofscholarshavereachedahigherlevel,studyoftheinternalauditoutsourcing,carriedouttheoreticalandpracticalcirclesaresmall,noformofinternalauditoutsourcingtheoreticalbasis,applicationtechnology,evaluationstandard,asetofcompletetheoreticalsystemandpracticalexperienceisalsoveryscarce,researchonthetheoryresearchandpracticeoftheinternalauditoutsourcingarebehindthewesterndevelopedcountries.Thispaperisdividedintofiveparts.Thefirstpartmainlyreviewstheresearchstatusofinternalauditexternalizationathomeandabroadastheresearchbackgroundofthispaper.Thesecondpartmainlyelaboratedtheinternalauditandtheinternalauditexternalizationrelatedtheory,introducedseveralformsoftheinternalauditoutsourcingindetail,andelaboratedtheinternalauditoutsourcingtheoryfoundation,providedthetheoreticalbasisforthelaterresearchofthispaper.ThethirdpartelaboratestheproblemsexistingintheoutsourcingofinternalauditinChinaatpresent,whichareasfollows:theriskofexternalizationofinternalaudit,theinformationasymmetrybetweeninternalandexternal,andtheweakcomprehensivequalityofauditors.Thefourthpartanalyzesthecausesoftheseproblemsonebyone.Thefifthpartaimsattheproblemsofinternalauditoutsourcinginourcountry,andputsforwardthecorrespondingmeasures,soastoimproveourinternalauditoutsourcingsystem.Keywords:internalaudit,internalauditexternalization,corecompetitiveness目录目录摘要....................................................................................................................................IAbstract...................................................................................................................................I1绪论................................................................................................................................41.1研究背景.................................................................................................................41.2研究意义................................................................................................................51.3国内外研究现状....................................................................................................51.3.1国外研究现状..............................................................................................51.3.2国内研究现状............................................................................................