摘要
内部审计,按照《内部审计基本准则》第二条的定义,“是在组织内部的一种
独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的真实性、
合法性和有效性来促进组织目标的实现。”,是现代公司或单位全面提高经济效益
的一个不可或缺的手段和途径,它是组织内部监督和控制的关键环节,在企业组
织管理中有重要的作用。内部审计能否有效发挥其“监督和评价”职能,进而促进组
织目标的实现,在很大程度上依赖于内部审计人员的专业素养和职业判断。然而,
实际中大多中小型企业,例如HYX小型餐饮公司,在内部审计机构设置、内部审
计人员配备等方面,却不同程度地存在着与企业经营、财务活动的发展不相匹配,
直接影响了企业内部审计职能的有效发挥,甚至影响了更好地实现企业的目标

面对中小企业如何有效发挥内部审计职能,许多学者或会计师事务所咨询机
构已经提出了“内部审计外包”的观点,即内部审计外部化(OutsourdngtheInternal
Audit Function),是指企业将内部审计职能的全部或部分地委托给会计师事务所
或其他专业人员来实施,与此同时,还就内部审计外包进行了一些定性、概括地
讨论,包括基础理论、模式等。然而,紧密结合中小型企业实际,深入探索如何
开展内部审计外包的具体问题则不多。如果能够深入HYX公司实际,调研并摸清
其内部审计外包的具体背景,则有可能找出HYX公司内部审计或其外包的“落地”
措施,进而为HYX公司有效发挥内部审计职能、实现公司目标提供参考

HYX公司位于我国东南沿海,经过十多年的成长,在企业资产、员工人数、
销售收入等方面已初具规模,而且财务状况基本稳定,并具备一定营运及盈利能
力,但公司内部审计仅设有2名普通审计人员,力量仍显薄弱,与企业经营、财
务的发展不相匹配。选择恰当的“内部审计外包”,是HYX公司当前有效发挥内部
审计职能的正确途径,与此同时,也会不可避免地给公司带来:法规及监督控制
风险、内审独立性削弱风险、企业商业秘密泄漏风险,及外部人员契合内审实际
风险等。基于代理理论、交易成本、组织管理及资源依赖等相关理论,综合考虑
内部审计外包的法律法规尚不完善、外部人员主体的内部审计动机局限、外部审
计师了解把握内审业务程度局限、契约完备性及信息对称性局限等内部审计外包
风险的因素或原因,借鉴国外内部审计外包的“多样化”、“标准化产品”、“设置专
门委员会”等经验,HYX公司内部审计外包,通过加强审计委员会与总经理双重领
导、理性地选择外包服务机构、慎重签订内部审计外包合同、加强公司内部审计
I 外包的监管等一系列对策,将有力控制公司内部审计外包的风险,从而解决HYX
公司审计力量薄弱与有效发挥内部审计职能、实现企业财务经营目标之间矛盾

关键词:内部审计外包,风险控制,案例分析,HYX公司
II Abstract
Internal auditing, as defined in article II of the basic guidelines of internal audit, His
in the Organization of an independent and objective monitoring and evaluation activities,
through its review and evaluation of business activities and internal control the
authenticity, legitimacy and effectiveness to promote the realization of organizational
goals. f,The modem company or organization means and ways to improve overall
economic efficiency an integral, which is the key to monitoring and control within an
organization, an important role in the Organization and management of enterprises.
Internal audit can effectively play its l,monitoring and evaluation＊&39; function, thus
contributing to the realization of organizational goals, to a large extent dependent on the
internal auditor&39;s professional qualities and professional judgment. However, most of
the small and medium enterprises, such as HYX small catering company in internal
audit organization, staffing and other aspects of internal audit, exists to varying degrees
and business management, financial activities do not match, directly affect the internal
audit function effectively,even better to achieve the company’s goals.
Face Medium or small enterprises how effective play internal audit functions,
many scholars or accountants firm advisory institutions has proposed has internal audit
outsourcing of views,that internal audit external of (Outsourcing the Internal Audit
Function), is refers to enterprise will internal audit functions of all or part to delegate to
accountants firm or other professionals to implementation, meanwhile, also on internal
audit outsourcing for has some qualitative, and General to discussion, Including basic
theories, models, and so on. However, combining the small and medium enterprises,
exploring the specific issue of how to carry out internal audit outsourcing is not much.
If HYX company practice, research and find out about their specific backgrounds of
internal audit outsourcing, you are likely to find HYX outsourcing of internal audit of
the company or its landing measures as HYX effective internal audit function,
reference to achieve company goals.
HYX company is located in the East China Sea, after more Aan 10 years of growth,
in areas such as asset sales, munber of employees, revenue has begun to take shape, and
the financial situation is stable, and certain operations and profitability, but the company
III only has 2 regular audits of the internal audit staff, power is still weak, and the
development of enterprise management, finance does not match. Select the appropriate
internal audit outsourcing, HYX is the company&39;s current play an effective internal
audit function the right way, at the same time, will inevitably bring to the company:
regulation and supervision and control risks, undermining the independence of internal
audit risk, trade secret leakage risks, and external personnel fit the actual risk of internal
audit, and so on. Based on agent theory, and trading cost, and organization management
and the resources rely on, related theory, integrated consider internal audit outsourcing
of legal regulations is not perfect, and external personnel subject of internal audit
motivation limited, and external audit division understand grasp internal audit business
degree limited, and contract complete sex and the information symmetric sex limited,
internal audit outsourcing risk of factors or reasons, reference abroad internal audit
outsourcing of diversification, and standardization products, and set specifically
Committee, experience, HYX company internal audit outsourcing, Through the
strengthening of the Audit Committee and the dual-headed, rational choice, General
Manager outsourcing services, carefully enter into internal audit outsourcing contracts,
supervision and a series of measures to strengthen internal audit outsourcing,the risk of
internal audit outsourcing control, auditing thus HYX companies are weak and the
effective functioning of the internal audit function, the contradiction between the
enterprise financial management target.
Key words: Internal audit outsourcing,danger controlling＊ Case analysis HYX
company
IV 目录
摘要 I
Abstract Ill
第1章绪论 1
1.1研宂背景及意义1.1.1研究背景1.1.2研宄意义1.2国内外相关研宄综述1.2.1国外相关研究综述1.2.2国内相关研究综述1.3研究内容及方法
i1.3.1研究内容1.3.2研宄方法第2章内部审计外包风险控制的理论基础2,1内部审计外包的内涵与外延2.1.1内部审计的内涵2.1.2内部审计外包的内涵2.1.3内部审计外包的一般形式2.2代理理论2.3组织管理理论2.4交易成本理论2.5资源依赖理论2.6风险控制的一般程序第3章HYX公司内部审计外包风险的案例背景分析3.1 HYX公司发展迅速3.2 HYX公司财务及经营基本情况良好3.2.1 HYX公司财务基本状况3.2.2 HYX公司业务经营基本状况V 3.2.3 HYX公司财务及经营情况基本分析
21
3.3 HYX公司内部审计需要外包
21
3.3.1 HYX公司内部审计机构设置基本完善
21
3.3.2 HYX公司内部审计人力资源仍显薄弱
22
3.3.3 HYX公司内部审计外包非常必要
22
3.4 HYX公司内部审计外包面临的主要风险
26
3.4.1法规及监督控制风险
26
3.4.2内审独立性削弱风险
27
3.4.3企业商业秘密泄漏风险
28
3.4.4外部人员契合内审实际风险
28
第4章HYX公司内部审计外包风险的原因分析及经验借鉴
31
4.1 HYX公司内部审计外包风险的原因分析
31
4.1.1内部审计外包的法律法规尚不完善
31
4.1.2外部人员主体的内部审计动机局限
32
4.1.3外部审计师了解把握内审业务程度局限
32
4.1.4契约完备性及信息对称性局限
33
4.2国外内部审计外包的经验借鉴
33
4.2.1标准化的审计产品
33
4.2.2内部审计外包的多样化
34
4.2.3设有专门的内部审计外包委员会
34
4.2.4加强企业和外包者之间的沟通
35
第5章HYX公司内部审计外包风险控制的对策建议
37
5.1加强审计委员会与总经理双重领导
37
5.2理性地选择外包服务机构
37
5.3慎重签订内部审计外包合同
39
5.4加强公司内部审计外包的监管
39
H6胃结论
41
6.1研究的结果及其评价
41
6.2研究过程存在的局限
42
6.3研究方向展望与设想
42
43
VI m m 47
攻读硕士学位期间公开发表的论文
49
VII 第1章绪论
第1章绪论
1.1研究背景及意义
1.1.1研究背景
伴随着区域经济一体化开始,跨国企业的数量也越来越多,市场竞争也越来
越激烈。在这种背景下,大部分的企业为了抢占更多的市场份额,通过不断优化
自身的组织结构而自身的竞争力。随着企业规模的不断扩大,为了进一步降低企
业成本,很多企业开始将自己非重点的审计业务外包给第三方企业。所以,企业
目前的内部审计会出现一个新的发展方向即构建出和外界市场的联系,进而能够
更好地面对变化。如今
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