【作者】 曾焱鑫；

【导师】 徐国强；

【作者基本信息】 新疆财经大学 ， 会计学， 2008， 硕士

【摘要】 内部审计作为企业自我约束和监督机制的重要组成部分,是建立和发展现代企业制度的重要决定因素。但是当前我国的内部审计仍然存在很多问题,如许多企业内审机构设置不合理、职能定位过低、技术落后,内审人员整体素质偏低等。因此,如何提高我国内部审计工作的效率,正确并充分利用内部审计,是当前急需解决的一个难题。传统的内部审计工作通常是由企业内部专门设置的内部审计机构提供。伴随着经济全球化和信息技术的快速发展,企业的组织行为日益受到严重冲击,发达国家的一些企业为重整组织和改造流程,逐渐将一些非核心业务或非专长领域外包,比如内部审计。内部审计外包作为内部审计发展过程的一个新动向,是公司理性选择的结果,同时也体现了内部审计部门与外部审计组织之间的竞争。正确看待内部审计外包,有助于内审作用的最大发挥。文章共分为五个部分:第一部分,简单介绍了内部审计外包的研究背景以及研究的目的和意义;第二部分主要是对国内外关于内部审计外包问题的研究文献进行了综述和评析,同时从委托代理理论、交易费用理论的角度对内部审计外包进行理论探讨。第三部分,是采用问卷调查的方式对我国企业内部审计外包的现状进行描述性分析,利用交易费用理论,从资产专业性、资产重要性、交易频率、环境不确定性和行为不确定性五个衡量维度提出假设,并构建出结构方程模型。运用因子分析方法、对结构模型进行信度和效度分析,对模型进行拟合,得出问卷调查具有较好的结构维度和较高的信度结论。然后根据假设构建多元回归模型对我国企业内部审计外包的可行性进行回归分析,:结果表示所有变量都通过了T检验,回归模型总体也通过F检验。其中资产专业性、资产重要性和交易频率对内部审计外包的影响比较显著,呈负相关。第四部分,总结我国企业内部审计外包的现状并得出初步结论,并对我国内部审计外包的独立性和外包决策标准做了进一步讨论,提出了外包的政策和实务建议。第五部分,提出论文的创新点以及不足之处,以及以后的研究方向等问题。本文研究内部审计外包问题,不是为了削弱或取代内部审计,而是考虑通过内部审计与外部审计资源的结合来更好的发挥内部审计在公司治理中的监督制约作用。更多还原

【Abstract】 As an important component of the self-restraint and supervision mechanism internal audit has been an important factor of the development of the modern enterprise system. At Present,there are many problems still exist in China’s internal audit,as many enterprises expose a set of problems such as unreasonable institutions of internal audit,lowly positioning of its functions,backward technology,low quality of internal audit staff as a whole. Therefore,how to improve the efficiency of internal audit to work correctly and take full advantage of internal audit is an urgent task currently.The traditional internal audit was generally done by the internal audit agencies which were specially set up by the enterprises. Some enterprises intended to re-create the organization and transform the process,has gradually outsourced the non-core business areas of expertise, for example, internal audit. As a new development trends,outsourcing is the result of rational choice of enterprises. The correct comprehension of internal audit outsourcing should be helpful for internal audit to play the biggest role.The text structure divide into five parts: the first part, introduced the internal audit outsourcing research background as well as the research goal and the significance ; The second part was mainly to the summary and the evaluation about the internal audit outsourcing question research literature, simultaneously from the principal-agent theory, the transaction cost theory’s angle carried on the theory discussion to the internal audit outsourcing. The third part, the questionnaire survey carry on the descriptive analysis to our country enterprise internal audit outsourcing present situation, the using transaction cost theory, from the property specialization, the property importance, the transaction frequency, the environment uncertainty and the behavior uncertainty five weight dimensions proposes the supposition, and constructs the structural equation model. Using the factorial analysis method, carries on the structural model and the validity and the reliability analysis, carries on the fitting to the model, obtains the questionnaire survey to have the good structure dimension and the high reliability. According to the supposition construct multiple regression model to our country enterprise internal audit outsourcing’s feasibility: The fourth part, summarizes our country enterprise management audit outsourcing present situation and draws the preliminary conclusion, and did to our country management audit outsourcing’s independence and the outsourcing decision criterion further discussed that proposed the outsourcing policy and the practice suggestion. The fifth part, proposes the paper innovation as well as the deficiency, as well as questions and so on later research direction.更多还原