Questions Related To Outsourcing The Internal Audit Function In China

The enterprise's internal auditing as an important supervision department and the self-restraint department is the important component of the modern enterprise internal control system. Our enterprise's internal auditing has an experiencese for more than 20 years of development, it has made its contributions to strengthen enterprise's management and promote economic and social development. However, according to the questionnaire survey, there are still many internal auditing problems at present, for example, many enterprise's internal audit department's independence is not strong, audit professional level is low, which coulde lead to the low internal audit quality. Therefore, how to improve the quality of our country's internal audit work, correctly and make full use of the internal audit and external audit resources, make full use of the internal audit function is a problem to solve.The practice proved abroad, internal audit outsourcing can solve the enterprise's internal audit department's problem of low independence. External audit organization's professional competence of certified public accountants can make internal auditors professional level not too low, and make to improve the internal audit quality, the internal audit supervision and evaluation function also be improved.The development of our national interior auditing generally lagged behind, internal audit exteriorization practice is poor. How to improve the internal audit outsourcing, and to make the internal audit resources and external audit optimal allocation of resources to achieve the best effect is a complicated process of comprehensive analysis. Internal audit outsourcing dose not meen to replace the internal audit, but to make the internal audit function better. Enterprise could determine the internal audit outsourcing form by comprehensive investigation and outsourcing content of outsourcing. Simultaneously, the enterprise could play the internal audit function better by implement outsourcing management risks and control and the internal audit quality also improved.