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The Research on the Internal Audit Outsourcing of the Enterprises in Our Country

Author: FengYongMei
Tutor: WuQiuSheng
School: Shanxi University of Finance
Course: Accounting
Keywords: Internal Audit Outsourcing Transaction Cost Theory Agent Theory
CLC: F239.45
Type: Master's thesis
Year: 2006
Downloads: 427
Quote: 0
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Abstract


Along with the development of economic management and audit, in the 1990s, the internal audit outsourcing appears in the western countries. 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. But, it is rarely applied in our country. Learning from the trend of the internal audit in the foreign countries, this paper mainly analyzes the internal audit outsourcing in our country.Firstly, this paper introduces the development of the internal audit outsourcing in the foreign countries, analyzing the relation between the internal audit and the external audit. The author thinks that the external audit can’t replace the internal audit.Secondly, this paper explains the theoretical foundation of the internal audit outsourcing from the transaction cost theory, the agent theory and the position theory of the current internal audit. The author points out that the enterprise may outsource the internal audit function properly so as to lower the cost and maximize the enterprise’s value.Thirdly, this paper analyzes the causes and conditions of our enterprises which outsource their internal audit function, and discusses the positive and negative influences on operating subject and operating object. This paper points out that the enterprises should consider the advantages and disadvantages comprehensively when they outsource the internal audit function, and try their best to make use of the advantages and avoid the disadvantages.Finally, this paper carries on the strategic analysis about the internal audit outsourcing in our country, concretely discussing the decision analysis, form choice, contents, application procedure etc. At the same time, this paper puts forward some guarantee measures to the internal audit outsourcing.Studying on the internal audit outsourcing, the author thinks that the outsourcing may resolve some problems of the internal audit to some certain, but the development of the internal audit mainly depends on the innovation of its theories and practice. The internal audit should undergo an evolutionary path of“from inside to outside - from outside to inside”.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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