浅谈企业内部审计外包

本文研究了内部审计外包这一新的审计方法,分析了内部审计外包的可行性,在此之上,研究了各种内部审计外包的形式,提出了协力式委外这一内部审计新概念.最后提出并非所有中国企业都适合实施内部审计外包这一内审形式,需要认真考虑自身特点,选择合适的内部审计方式.

On the internal audit outsourcing

This paper studies the internal audit outsourcing the new audit method to analyze the feasibility of outsourcing the internal audit,on top of this,study the form of various internal audit outsourcing,made this third type of internal audit outsourcing new concept.Concludes that not all are suitable for Chinese enterprises to implement the internal audit outsourcing the internal audit form,need to seriously consider its own characteristics,select the appropriate internal auditing practices.