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关于内部审计外部化的理性分析
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会计学
内部审计内部审计
    20世纪80年代末,企业开始将内部审计职能部分或全部通过契约委托给会计师事务所或其他专业人士执行,这种内部审计外部化的现象在90年代逐步发展至高潮阶段,并引起了学术界和实务界的普遍关注。但是至本世纪初,该现象又发生了新的变化,许多企业纷纷将外包的部分内部审计业务收回,放弃先前“全外包”措施,更多的采用“合包”的内部审计形式,实务界出现了内部审计外部化的回归浪潮。
    本文从内部审计外部化相关概念的辨析入手,分析内部审计外部化的理论基础、总结学术界对内部审计外部化问题的相关争论,并对内部审计外部化的回归现象作深入探讨,最后就我国的内部审计外部化问题作出展望。
    本文在获取大量文献资料,认真学习前人研究成果的基础上,结合国内外对内部审计外部化的研究现状,力图在一些观点上有所创新。
    首先,内部审计在企业中处于重要的地位,而内部审计外部化同样也会对企业的发展产生积极效应。因此,合作内审这一模式的好处将日益明显,因为它能较好地结合内部审计和外部审计各自的优势。
    其次,针对内部审计外部化的回归现象,本文认为,其内因在于内部审计职业界自身的改革,外因在于《萨班斯-奥克斯利法案》出台对内部审计外部化作出一定的限制。而内部审计外部化回归现象的特征,则体现为合作内审这一模式的广泛采用,以及内部审计加强自身在企业风险管理上的作用。  
    最后,由于内部审计是公司治理的重要组成部分,其发展要受到企业成长的影响。因此有关我国内部审计外部化的模式,本文在结合企业成长周期理论进行研究的同时,提出了在我国法律、法规允许的范围内,应分别企业的不同时期选择不同的内部审计外部化模式,以及对内部审计外部化过程加强风险控制的观点。 [英文摘要]:     At the end of the eighties of the 20th century, some international enterprises started to contract their internal auditing services. The phenomenon of internal audit outsourcing has become extremely popular in 1990’s, and has also caused the concern of the academic and the practice. However, at the beginning of this century, there is a new change of this phenomenon. More and more enterprises provide partial internal audit services, that is, they give up total outsourcing tending to use co-sourcing. Now, the phenomenon of return of internal audit outsourcing is developing.
    The dissertation begins with some of concepts about internal audit outsourcing, analyzes the theoretical basis of internal audit outsourcing, and summarizes the debate on whether outsourcing or not. At the same time, it discusses the return of internal audit outsourcing, and finally it makes prospects of the development to our country’s outsourcing the internal audit. 
    Based on consulting a great number of references, and studying the current research conclusion of internal audit outsourcing, the dissertation integrates the present situation concerning the research home and abroad, endeavors to provide some innovative viewpoints.
    Firstly, internal audit is very important and internal audit outsourcing has also brought the positive effect to enterprises. Hence, the benefits of co-sourcing will become obvious gradually. Why? Because the type of internal audit outsourcing can combine the advantages of internal audit and external audit.
    Secondly, the dissertation analyzes the return of internal audit outsourcing. The reform of IIA is internal cause of the phenomenon, and external cause is Sarbanes-Oxley Act of 2002 which limits internal audit outsourcing. But the return of internal audit outsourcing features in the widespread adoption of co-sourcing and a more important role which internal audit plays in corporate risk management.
    Finally, as an important part of corporate governance, internal audit is developing following the corporate growth. Therefore, due to the theory of corporate life cycle, an analysis on the type of internal audit outsourcing in China is developed to conclude that we should follow the law and choose different types in different periods of enterprises, and pay more attention to the risk management of internal audit outsourcing in China. [参考文献]:     中文部分:
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