内审外包在我国的实践问题研究

发布时间：2018-10-09 19:42

【摘要】：随着现代企业制度的建立和企业风险意识的增强,内部审计成为企业自我约束和监督机制的重要组成部分,企业管理层对之提出了更高的要求。内审外包的目的在于降低企业代理成本,增强内部审计的独立性并提高审计质量,使企业价值最大化。我们国家在审计方面尤其是内部审计是有着先天的制度缺陷,内审人员在现代企业中应有的监督管理作用无法发挥。因此,考虑内审外包可以从制度上解决我国内部审计的先天缺陷,具有可行性。本文从文献研究总结入手,从内审职能的转变以及内审外包的利弊来分析我国实践内审外包的可行性。内审外包可以避免企业维持内审部门运作的成本,随着内部审计资产专用性的下降,通过市场购买内审业务的交易成本降低,为引入外部专业人员提供技术含量更高的服务提供了可能,且便于企业的监督。本文主体部分从我国实情分析了内部审计的薄弱与现代经济发展对内审高级管理要求的不适应,同时相关的内审外包商(以会计师事务所为例)的业务范围很狭窄,难以在日益开放的管理咨询市场中与国外著名企业展开竞争。从内审外包的两个主体来看,内审外包的实现都是一个优化社会资源配置,提高社会专业化分工的一种方式,在我国具有实践的需求和平台。然而内审外包有不同的形式,外包商也有多种不同的选择,因此对于不同的企业,应该建立一套适合自身特点的外包决策方法。本文建议从外包需求开始分析,考虑外包的成本和资产专用性,以及外包风险和外包业务的保密性,最后选择可以长期战略化合作的外包商。在最后两章中,文章引入两个国内审计案例,通过对其成功和失败的比较分析,提出在外包实践过程中应该充分利用企业内部人员的先天优势,与外部人员之间要有充分的沟通交流,明确区分内审和外审的不同职能界限。对于外包商,应制定风险防范和控制措施,降低审计风,不能对一家企业同时开展内审业务和法定审计业务,建议我国相关部门从法律法规上对内审外包业务的独立性予以明确要求。同时例举了国外先进内审理念,借鉴他们实践成功的经验,为我国的内部审计发展提供一些新的模式。
[Abstract]:With the establishment of modern enterprise system and the enhancement of enterprise risk consciousness, internal audit has become an important part of the self-restraint and supervision mechanism of the enterprise, and the management of the enterprise has put forward a higher request to it. The purpose of internal audit outsourcing is to reduce the agency cost, strengthen the independence of internal audit and improve the audit quality, so as to maximize the enterprise value. Our country has inherent system defects in auditing, especially internal audit, and the internal audit personnel can not play the role of supervision and management in modern enterprises. Therefore, it is feasible to consider internal audit outsourcing to solve the inherent defects of internal audit. This paper analyzes the feasibility of internal audit outsourcing in China from the point of view of the transformation of internal audit function and the advantages and disadvantages of internal audit outsourcing. Internal audit outsourcing can avoid the cost of maintaining internal audit department operation. As the specificity of internal audit assets decreases, the transaction cost of purchasing internal audit business through the market is reduced. Provides the possibility for the introduction of external professionals to provide more technical services, and facilitates the supervision of enterprises. The main part of this paper analyzes the weakness of internal audit and the inadaptability of modern economic development to the requirement of internal audit senior management from the reality of our country. At the same time, the relevant internal audit outsourcing firms (taking accounting firms as an example) have a very narrow scope of business. It is difficult to compete with foreign famous enterprises in the increasingly open management consulting market. From the perspective of the two subjects of internal audit outsourcing, the realization of internal audit outsourcing is a way to optimize the allocation of social resources and improve the division of social specialization, which has practical needs and platforms in our country. However, there are different forms of internal audit outsourcing, and outsourcing providers also have many different choices. Therefore, for different enterprises, a set of outsourcing decision-making methods suitable for their own characteristics should be established. This paper suggests starting with the analysis of outsourcing requirements, considering the cost and asset specificity of outsourcing, as well as outsourcing risks and the confidentiality of outsourcing business, and finally choosing the outsourcers who can cooperate strategically for a long time. In the last two chapters, the article introduces two domestic audit cases, through the comparative analysis of its success and failure, it puts forward that in the process of outsourcing practice, we should make full use of the inherent advantages of the internal personnel. There should be sufficient communication and communication with external personnel to clearly distinguish the different functional boundaries of internal and external audit. For outsourcers, risk prevention and control measures should be formulated to reduce audit wind, and internal audit business and statutory audit business should not be carried out simultaneously for an enterprise. It is suggested that the independence of internal audit outsourcing should be clearly required by the relevant departments of our country in terms of laws and regulations. At the same time, the advanced internal audit concept of foreign countries is cited, and their successful experience is used for reference to provide some new models for the development of internal audit in our country.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

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