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论文编号：	10552
作者编号：	2220160814
上传时间：	2018/12/6 22:10:53
中文题目：	M公司内部审计外包模式的选择与质量控制研究
英文题目：	The Research of Outsourcing Model of Internal Auditing and Its Quality Control of Company M
指导老师：	刘志远
中文关键字：	内部审计；内部审计外包；内部审计质量；内审外包质量控制
英文关键字：	internal auditing; outsourcing of internal auditing; quality of internal auditing; quality control of outsourced internal auditing
中文摘要：	随着内部审计职能和审计范围的发展，对企业来说内部审计的作用变得越来越大。目前，我国许多企业纷纷成立内部审计职能部门。但毕竟内部审计在我国起步较晚，多数企业的内部审计队伍专业胜任能力有待加强，审计经验不够丰富，将内部审计外包给第三方会计师事务所或其他机构，成为众多企业的战略选择。内部审计外包后，外包服务商参与企业部分甚至全部的内部审计工作，如何控制外包服务商所提供的内部审计的质量，成为企业必须解决的难题。而目前，我国内部审计外包质量控制还缺乏很好的理论指导和成熟的实务标准框架，对它进行研究具有很强的现实意义。 在阅读及参考相关文献的基础上，本文综合性地阐述了内部审计及内部审计外包的涵义、内部审计外包的模式及内部审计质量评估的实质。随后，对内部审计质量控制的根源和影响内部审计质量的关键因素进行了总结，从而对内部审计质量控制的方向进行了剖析。 在此基础上，结合M公司内部审计外包的具体实践，对M公司内部审计外包存在的质量问题进行了探讨，并对其原因进行了深入剖析。最后，以微观研究为出发点，强调内部审计外包质量管理的重心以内审外包全过程控制为主，即对选择内审外包服务商、签订外包合同、实施内部审计及评价内部审计质量等每个过程加以控制，从而为M公司内部审计外包质量提供保证。而M公司的内部审计外包的案例，也能为其他企业提供一些有益启示。
英文摘要：	With the development of the function of internal auditing and audit scope, the internal auditing makes a greater role in operation of the enterprise. Currently, a lot of PRC companies have established internal audit department, but most of the internal auditors don’t have adequate professional competence and experience as the internal auditing has a short development history in PRC. Then many companies strategically choose to outsource the internal auditing to third-party CPA firms or other third-party agencies. As a result, the companies have to solve a problem how to control the quality of internal auditing served by the provider, who completes part or full of the internal auditing work after accepting the outsource. Research on the quality control over outsourced internal auditing has great realistic meaning since there is no high-quality theoretical guidance and best practice standards. Based on related references to internal auditing, this article starts with the introduction of internal auditing and outsourcing of internal auditing, the outsourcing models and the substance of the quality assessment of internal auditing. Then the article summarizes the root causes why the quality control has to be done, together with the factors influencing the quality of internal auditing and the control direction of the quality of internal auditing. Besides, combined with the outsourcing practice in Company M, the quality problems are found and the deep reasons resulting to the quality problem are analyzed. And finally this article comes to a conclusion emphasizing that the quality of outsourced internal auditing could be controlled and improved when the whole progresses of outsourcing are managed well, such as the selection of the service providers, sign of the engagement letter, on-field internal auditing and assessment of the quality of internal auditing. Most of all, some helpful enlightenment and reference could be obtained from the outsourcing practice of internal auditing of Company M.
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