关于内部审计外包必要性的探讨

内部审计部门缺乏独立性、内审业务日益复杂多样化、内审工作缺乏合理的质量控制体系以及内审技术发展落后的现状决定了内部审计需要外包服务。但外包服务不能取代内部审计工作。内部审计在企业风险管理、内部控制评审及企业道德文化建设方面发挥着不可替代的作用。企业在选择内审外包时,要充分考虑外包项目性质及外包商的资质等,而且内审部门要评价、监督、控制审计外包项目全过程,以控制审计外包风险。

Discussion on Internal Audit Outsourcing

There are a lot of problems in the internal audit department,which directly affect the effectiveness of internal audit,such as shortage of independence,complexity of operation,lacking audit quality control system and techniques.In order to decrease the internal audit risk,internal audit outsourcing is useful.The CPA firms and consult companies provide more professional and effective services for customers with their advanced techniques and expert.In the other hand,internal audit outsourcing is not the substitute of internal audit department.Internal audit is very important in risk management,internal control system and enterprise culture.When the company needs internal audit outsourcing,the internal audit department should consider the professional competence and reputation of CPA firms and consult companies.The internal audit department should also supervise and evaluate the outsourcing process in order to decrease the operation risk.