Study On The Decision Of The Internal Audit Outsourcing In XK Automobile Manufacturers Based On The Cost-effective

Modern auditing through continuous expansion and innovation, has developed a new function and mode, the internal audit from the initial single financial audit function to change the direction of management consulting and risk management, and actively help the company improve the corporate governance structure, improve the company governance efficiency. As the market and the company each game, re-integration of internal and external resources, resulting in a new internal audit outsourcing model. Although internal audit outsourcing can help companies improve audit quality and reduce audit costs, but success depends on internal audit outsourcing correct decision or not. Before the internal audit outsourcing decision analysis is the key to success.In this paper, theoretical analysis and case study method of combining to XK car manufacturers for the study, to construct a three-stage type layer into the outsourcing decision system based on the theory of the sort that demand analysis, cost benefit analysis, risk analysis three levels of multi-stage decision-making systems. The system will be factors detailed internal audit outsourcing for quantifiable indicators, divided into three levels clearly reflected, so that all factors are taken into account outsourcing decisions in order to help companies make the right outsourcing decisions.This innovation in a cost effective way to build on the principle of internal audit outsourcing decision framework, and XK car manufacturer as an example, to verify the operability of the decision-making system. The application of the decision-making framework will help to deepen their own understanding of the enterprise, to strengthen internal controls, corporate governance deepen better help. This article has a good reference for the same type of value to other car manufacturer’s internal audit outsourcing decisions.