Research On Externalization Of Internal Audit In County-level Government Departments

Internal audit is an integral part of the national governance system,it is the basic and original self-supervision mechanism in the auditing supervision system,it is an effective supplement and extension of national audit,it plays an important role in actively participating in the country’s deepening reform,comprehensively advancing the rule of law and serving national governance.Judging from the current situation of internal audit in most government departments,the internal audit departments are generally lacking,and the professional quality of internal auditors needs to be improved,in this case,the externalization of the internal audit of government departments is a path worth exploring.In recent years,Chinese experts and scholars have done some research on the externalization of internal audit,however,there are few studies on the externalization of internal audit in government departments,especially at the grass-roots level,and there are some problems should to be solved,such as whether the externalization of internal audit in government departments is feasible and what should be paid attention to in the implementation process.In view of this,this paper selects the research on the externalization of internal audit in county-level government departments,in regard to the problems with internal audits of government departments,based on the actual situation,this paper puts forward some suggestions on how to externalize the internal audit,and puts forward some personal opinions on how to externalize the internal audit..According to the research idea of "literature review-theoretical analysis-case analysis-externalized decision model construction--countermeasures and Suggestions--expected effects",this paper combines with the actual situation of work,takes 22 government departments in S county,Henan province as examples,analyzes the present situation of internal audit of government departments in S county,find some problems such as these government departments in S county have a lack of internal audit institutions and internal auditors,internal auditors could not maintain their independence and objectivity,the content of internal audit was too simple,so that the internal audit function could not be fully realized,and the basis,methods and techniques of internal audit need to be changed and improved.On the base of principal-agent theory,transaction cost theory and core competence theory,from the perspective of supply and demand,cost benefit and risk,a decision-making model of whether internal audit of government departments is suitable for externalization is constructed,based on the specific situation of S county,it is concluded that the internal audit of government department in S county is suitable for externalization.This paper also puts forward some suggestions to promote the externalization of internal auditing in county-level government departments from the level of government and industry associations,government departments and external auditing institutions.Through the research of this paper,it is found that if the internal audit services of county-level government departments can be reasonably externalized,they can achieve better results in terms of audit quality,capital use efficiency and clean governance.From the perspective of research,I selected grassroots government departments.In terms of research methods,questionnaire survey,field investigation,interview and other methods are adopted in combination with the actual work situation to obtain first-hand information,so as to analyze the problems existing in the internal audit of government departments and explore more suitable local solutions.Through the study of this article,I hope to make some contributions to the theoretical and practical research on the internal audit external ization of grassroots government departments,and promote the external internal audit of the county-level government departments,to save the cost of government department management,improve the quality of government department audit and improve the efficiency of the use of financial funds.