The Empirical Study On The Issues Of Outsourcing The Internal Audit Function

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.