Study On Risk And Control Of Internal Audit Outsourcing In Chinese Enterprises

Internal audit outsourcing,also known as the externalization of internal audit,means that"the enterprise manager delegates all or part of the internal audit work to the specialized agencies and personnel outside the enterprise to be responsible for the completion".With the development of economy,the concept of corporate governance of listed companies has been deepened,and internal audit outsourcing in China has gradually become marginalized.A large number of listed companies are expanding their own internal audit teams.However,many internal auditors are unable to objectively and fairly resolve issues such as the lack of independence contained in the work,the purpose of supervision over auditing,and the overall level of internal auditing members.Some companies have outsourced internal auditing when faced with problems such as the high cost of establishing and maintaining internal auditing departments and the difficulty of improving the quality of members.The idea,but limited to the backwardness of the concept of auditing and the lack of practical experience that can be learned domestically,has led to its failure to act.Only by studying the practice of outsourcing of internal audit can we find out the path of internal auditing outsourcing that suits our national conditions.In the internal audit outsourcing practice of a company,it can be found that internal audit outsourcing is not only bringing benefits,and sometimes failed outsourcing can also cause damage to the enterprise.The reason for the failure of retrospection is that the improper control of internal audit outsourcing risk accounts for a very large proportion.From this we can see that it is particularly important to be able to properly control the risk of internal audit outsourcing.At present,China does not have mature theories to guide the company's implementation of internal audit outsourcing.Therefore,it is of great practical significance for companies to study the risks and how to avoid them in the internal audit of internal auditing.The research on internal audit outsourcing and internal auditing outsourcing risk and control can be explored in the long term as the internal audit work of our country continues to evolve.It is only hoped that the research in this paper can serve as a paving stone on the road of outsourcing and provide some reference for Chinese companies to control the risks of outsourcing internal auditing.