内审外包原因解析:一个交易费用理论的分析框架

内审外包作为近年来国际内部审计活动的发展趋势,已经引起了广泛的关注。本文构建了一个基于交易费用理论的分析框架,对企业内部审计选择外包模式还是自有模式的影响因素进行了探讨,认为内部审计的资产专用性不断降低,内部审计的市场交易成本大幅下降,内审外包在成本收益比较中日益占据优势地位,是更多的企业选择将内审外包出去的原因。

The Analysis of Reasons of Internal Audit Outsourcing: An Analytical Frame Based on Theory of Transaction Cost

As an international trend of internal audit activity in recent years, internal audit outsourcing has got extensive attention. The article constructs an analytical frame based on theory of transaction cost, discussing the influencing factors which determines the choice of internal audit mode: outsourcing or self-owned. It gets the conclusion that, there are three reasons why more enterprises choose to outsource internal audit: the continual reduction of assets specialization of internal audit, the great decline of marketing transaction cost of internal audit, and the increasing predominance of internal audit outsourcing in the cost-benefit compare.