自 20 世纪 80 年代初中国审计制度恢复至今，中国的内部审计事业不断取得 突破性的进展。与此同时，随着内部审计内涵和职能的不断拓展，内部审计工作 在组织中发挥的作用不断受到管理层的重视，许多企业开始重视构建自己的内部 审计部门，不断提高对内部审计人员职业技能的要求。出于成本效益的和审计专 业化服务的考虑，国际上有些企业采用了将内部审计外包的方式，内部审计外包 萌芽于 1988 年，那时国外的注册会计师就开始游说“财富 100 强”外包其内部 审计业务,有些企业接受了注册会计师的建议，将部分内部审计工作外包给了会 计师事务所,并取得了良好的审计效果。由于多方面的因素，我国内部审计外包 的情况不太普遍，但已经有很多学者开始关注这个热点问题，他们对内部审计外 包问题的研究主要集中动因分析和优劣势分析等基础理论上，对外包决策机制， 决策流程以及外包方式和外包内容的选择等方面的研究还比较少，实证性研究几 乎没有，因此内部审计外包问题还有待进一步探索。 首先，本文将系统地分析内部审计外部化产生的动因，内审计外部化过程中 的利弊，总结国外内部审计外部化的成功经验。 然后，借鉴现有的审计外包模式，结合我国企业自身特点，从企业规模、企 业性质、内部审计与治理层和管理层的关系等方面研究适合我国企业采用的内部 审计外部化的方式以及如何选择外包的内容的问题。 最后，对内部审计外部化中存在的问题给出建设性的应对措施，希望能够引 起企业自身和有关监管部门的重视，从而投入更多资源和精力研究和制定内部审 计外部化的具体执行规范，推动内部审计外部化的发展。 关键词，内部审计外部化 内部审计外包 审计独立性 外包方式首都经济贸易大学硕士学位报告 企业内部审计外部化的可行性研究 II Abstract Since the restore of China's audit system from the early 1980s, China's internal audit experienced the development of breakthrough. As the expanding of connotation and function of internal audit, its role in the organization is increasingly valued, many companies began to pay attention to the construction of internal audit departments and agencies and improve the professional skill requirements of internal auditor. In consideration of the cost effectiveness and the professionalization of audit services, some international companies adopted the way of outsourcing of internal audit. As early as 1988, foreign certified public accountants began to lobby fortune 100 outsourcing their internal audit services, some companies accepted the advice of certified public accountants, outsourced parts of the internal audit work to the external accounting firm. Due to various reasons, internal audit outsourcing is not very common among enterprises of our country, but there have been many scholars begin to pay close attention to the issue, Chinese scholars’ researches to the problem of internal audit outsourcing mainly focused on the motivation, the advantages and disadvantages, systematical discussion about weather different types of enterprises should adopt outsourcing and what forms of outsourcing should they adopt is rare. First, this paper systematically researched the driving factors of internal auditing externalized, the pros and cons of internal audit externalized, the popularity of internal audit outsourcing and the experience of their success. Then, draw lessons from the existing audit outsourcing model, combined with the characteristics of China's enterprises, from the enterprise scale, enterprise nature, internal audit and the relationship between governance and management aspects of the research is suitable for China's enterprises to adopt the way and content of the outsourcing of the internal audit externalized. Finally, the problems existing in the internal audit externalized puts forward constructive measures and decision-making procedures, hope to be able to cause the attention of enterprise itself and the relevant regulatory authorities, so as to put more resources to research and formulate concrete implementation specification externalization of internal audit. Key words，Internalauditoutsourcing Auditindependence Types of outsourcing Content of the outsourcing首都经济贸易大学硕士学位报告 企业内部审计外部化的可行性研究 III 目录 摘要......................................................................................................................................................I Abstract...............................................................................................................................................II 目录....................................................................................................................................................III 1 引言..................................................................................................................................................1 1.1 研究的背景和意义.......................................................................................................... 1 1.1.1 研究背景.............................................................................................................. 1 1.1.2 研究意义.............................................................................................................. 2 1.2 研究的内容和方法.......................................................................................................... 3 1.2.1 研究内容................................................................................................................. 3 1.2.2 研究方法................................................................................................................. 4 2 内部审计外部化文献综述.......................................................................................................... 5 2.1 国内外文献综述................................................................................................................. 5 2.1.1 国外文献综述......................................................................................................... 5 2.1.2 国内文献综述........................................................................................................ 7 2.1.3 文献评述................................................................................................................. 8 3 我国企业内部审计外部化的动因分析.......................................................................................10 3.1 内部动因分析................................................................................................................... 10 3.1.1 社会分工理论下的动因分析...............................................................................10 3.1.2 代理成本理论下的动因分析...............................................................................10 3.1.3 提高内部审计质量的动因分析...........................................................................11 3.2 外部动因分析................................................................................................................... 12 3.2.1 注册会计师的专业胜任能力...............................................................................12 3.2.2 会计师事务所拓展自身业务...............................................................................12 4 企业内部审计外部化的利弊分析...............................................................................................13 4.1 内部审计外部化的优势...................................................................................................13 4.1.1 提高内部审计的独立性.......................................................................................13 4.1.2 提高内部审计的质量...........................................................................................13 4.1.3 优化资源配置....................................................................................................... 14 4.1.4 集中管理层精力发展主业...................................................................................14 4.2 企业内部审计外部化可能存在的弊端...........................................................................15 4.2.1 信息泄露风险...................................................................................................... 15 4.2.2 偏离内审目标....................................................................................................... 15 4.2.3 导致企业自身缺乏对内部审计的责任感...........................................................16 4.2.4 无法充分发挥企业自身资源优势.......................................................................17 5 内部审计外部化在国外的应用与启示.......................................................................................18 5.1 内部审计外部化在国外的应用推广情况.......................................................................18 5.1.1 内部审计外部化在美国的应用...........................................................................18 5.1.2 内部审计外部化在澳大利亚的应用...................................................................19 5.1.3 内部审计外部化在南非的应用...........................................................................20 5.2 国外内部审计外部化的形式..........................................................................................21 5.3 国际四大会计师事务所提供的内部审计承包服务.......................................................23 5.4 国外内部审计外部化给我们的启示...............................................................................24首都经济贸易大学硕士学位报告 企业内部审计外部化的可行性研究 IV 5.4.1 成功外包方式的特征...........................................................................................24 5.4.2 对我国企业实施内部审计外包的启示...............................................................25 6 多维度分析我国企业采取内部审计外包的方式和外包内容的选择.......................................27 6.1 从企业规模角度分析....................................................................................................... 27 6.1.1 大型企业............................................................................................................... 27 6.1.2 中型企业............................................................................................................... 28 6.1.3 小微企业............................................................................................................... 29 6.2 从企业所有权性质分析.................................................................................................. 30 6.2.1 国有企业............................................................................................................... 30 6.2.2 民营企业............................................................................................................... 31 6.3 从内部审计与治理层和管理层的关系分析...................................................................33 6.3.1 内部审计由管理层领导.......................................................................................33 6.3.2 内部审计由董事会领导.......................................................................................34 6.4 如何使已有的审计外包模式更适应我国企业特征.......................................................35 6.4.1 转变观念，重新认识内部审计与内部审计外包...............................................35 6.4.2 从多方面考虑制定有效的外包决策机制...........................................................35 7 我国企业内部审计外部化过程中可能遇到的问题及应对策略...............................................36 7.1 企业自身层面................................................................................................................... 36 7.1.1 如何加强企业自身对内部审计的责任感...........................................................36 7.1.2 如何充分发挥企业自身资源优势.......................................................................36 7.1.3 如何防范泄密风险...............................................................................................37 7.2 第三方审计机构层面...................................................................................................... 38 7.3 执法部门及相关组织层面...............................................................................................38 结论及思考.......................................................................................................................................40