Research On Outsourcing Quality Of Enterprise Internal Audit

Affected by the dramatic changes in the world economic pattern,the domestic market is increasingly volatile,and the awareness of risk prevention and risk management of enterprises has been strengthened.As the third line of defense of enterprise risk management,internal audit plays an important role in enterprise management.However,at present,the internal audit of enterprises is characterized by a small number of employees,a small number of CIA certificate holders and high cost.These conditions restrict the development of our enterprises’ internal audit,the outsourcing of internal audit with convenient,fast and low cost advantages attracts more enterprises’ attention,and gradually becomes a trend.However,at present,in the process of internal audit outsourcing,there are still problems such as inadequate assessment of the competence of intermediary institutions,non-standard signing of entrusted audit agreements,lack of evaluation of acceptance results,and limited understanding of the specific operation of intermediary enterprises.As a result,audit conclusions often stay at the financial level and rarely go into the business level,making it difficult to identify potential business risks.The effect of internal audit outsourcing is not ideal.It is very urgent and necessary to study how to solve the existing problems of internal audit outsourcing and improve the quality of internal audit outsourcing,so as to help enterprises develop high-quality internal audit.Based on the principal-agent theory,conflict theory and resource-dependence theory,this paper focuses on the research of internal audit outsourcing and defines the connotation of internal audit outsourcing,internal audit outsourcing model and internal audit outsourcing content by combing the existing literature of domestic and foreign scholars.Combined with the current situation of internal audit outsourcing management in the three stages of contracting,business implementation and acceptance of internal audit outsourcing process of the case company,the problems existing in the process of internal audit outsourcing and their causes are analyzed.In order to provide reference for the optimization of internal audit outsourcing management,it is proposed to select intermediary agencies through bidding,sign "order type" entrustment agreement,require intermediary agencies to issue interim reports,set up audit outsourcing acceptance evaluation form and select business backbone to promote the gradual shift from complete outsourcing to partial outsourcing.