Internal Audit Of Listed Company Externalized Research

With the development of economic globalization and communication technology, the listing Corporation to continue to expand the business activities and business scope of their creasingly fierce competition between them. Listing Corporation in order to keep its position in the industry, improve the competitive nesswill choose to outsource non core business, outsourcing of internal audit is to emerge as the times require under this background. Outsourcing of internal audit to adapt to the development of economic law, to the listing Corporation’s internal audit department not only pressure also provide impetus to the development of. Because it not only for the survival and development of the internal audit department of the listing Corporation to challenge, also contributed to the internal audit staff to learn advanced knowledge of audit, improve their level of audit. Outsourcing of internal audit can complement each other between the internal audit department and the external audit agency resources, the formation of a "win-win" situation.In order to solve the our country listed company’s internal audit supervision problems, internal audit department just decoration of the situation and need of internal and external audit to do further research to promote internal and external audit of Listed Companies in our country. In this study, the meaning of outsourcing of internal audit as the breakthrough point, the status of internal audit outsourcing at home and abroad to conduct in-depth analysis and expounds the internal and external audit of the advantages and disadvantages. Discusses the status of the sample selection, sample statistics on the outsourcing of internal audit of the listing Corporation. By collecting data from the Shanghai and Shenzhen two city, found that the implementation of internal audit outsourcing in our country is not a lot of listing Corporation, mainly in the southeast coastal areas of the listing Corporation. The reasons for this phenomenon:one may be related to the management philosophy; the two is the listing Corporation’s senior disadvantages of outsourcing of internal audit has doubts. In order to dispel the doubts of management process, solve the existing problems in the internal audit outsourcing, this study proposes two solutions from the macro and micro level, and strive to be the risk of internal audit outsourcing to the lowest. Outsourcing of internal audit in the listing Corporation for the benefits at the same time there are also inherent risks, risks must be external view of rationality in the process, pay attention to risk response. Objective to illustrate the value of outsourcing of internal audit of the listing Corporation play, in order to Ruihua company as an example, through the contrast before and after the implementation of internal audit outsourcing, to show the external and internal audit to improve the independence of internal audit, to optimize the company’s governance structure, improve the quality of internal audit work. Through the objective analysis, pointing out that the implementation of internal audit outsourcing brings to the company is more than fraud, listing Corporation can be combined with their own actual situation, select the appropriate external form.