The Enterprises' Internal Audit Outsourcing Management Research

Internal audit is an objective,independent consulting and confirming activity,it use systematic and normative methods,review and evaluate the organization's business activities,adequacy and effectiveness of internal control and risk management,in order to promote good governance,increase value and achieve their goals.Histroy and reality proved that strengthening internal audit work and promoting the transformation and upgrade of internal audit have great significance in accelerating the establishment of modern enterprise system and improving the corporate governance structure further.At present,our country enterprise internal audit work is wide,heavy task and less personnel,especially the internal auditors professional competence far cannot satisfy the needs of enterprise development of internal audit,which has affected the specification and rapid development of enterprises,and further hindered the internal audit function into full play.In recent years,many enterprises in our country imported the model of internal audit outsourcing by trusting business partly to social intermediary institutions,which alleviated the pressure of internal audit,reduced the cost of internal audit and achieved good results,but there are also some problems to be solved,such as selecting appropriate social intermediary institutions,standardizing the business contract and strengthening audit outsourcing business quality control.So in this,the enterprise internal audit outsourcing management research is studied in this paper to make a contribution to further standardize the management of internal audit of enterprise.This paper employed canonical research method and case analysis,firstly,it collected and combed the relevant literature at home and abroad firstly,defined the internal audit and its outsourcing and demonstrated the necessity and feasibility of internal audit outsourcing,and analyzed 56 enterprises' current situation about internal audit outsourcing by combining the databases and questionnaires.At the same time,it analyzed the advantages and disadvantages,opportunities and threats of implementing the internal audit externalization combining SWOT analysis matrix.Then,it probed into contract management,business management,inspection management and report management and raised relevant countermeasures and suggests.In the end,it selected Y company as a case study and summarized the experience of internal audit outsourcing in the enterprises and evaluated the results of the internal audit outsourcing from three aspects in quality,efficiency and technology.