我國企業(yè)內(nèi)部審計(jì)外部化研究

引   言·························································3

一、我國現(xiàn)行內(nèi)部審計(jì)現(xiàn)狀及存在的問題·····························3

（一）內(nèi)部審計(jì)職能的不足········································4

（二）內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置的不合理··································4

（三）內(nèi)部審計(jì)人員的專業(yè)素質(zhì)欠缺································4

（四）審計(jì)的效率低下···········································5

(五) 內(nèi)部審計(jì)監(jiān)督力度不·······································5

二、國內(nèi)企業(yè)內(nèi)部審計(jì)外部化的必要性及可行性分析···················5

（一）內(nèi)部審計(jì)外部化的必要性分析·······························5

（二）內(nèi)部審計(jì)外部化的可行性分析·······························7

三、國內(nèi)企業(yè)內(nèi)部審計(jì)外部化的優(yōu)勢及弊端···························8

（一）內(nèi)部審計(jì)外部化的優(yōu)勢·····································8

（二）內(nèi)部審計(jì)外部化的弊端·····································9

四、我國實(shí)施內(nèi)部審計(jì)外部化的對策建議····························11

（一）制定及完善內(nèi)部審計(jì)外部化的工作規(guī)范及準(zhǔn)則·················11

（二）提高管理當(dāng)局對內(nèi)部審計(jì)職能的重視·························11

（三）完善公司治理結(jié)構(gòu)·········································11

（四）內(nèi)部審計(jì)服務(wù)和法定審計(jì)業(yè)務(wù)建議由不同會計(jì)師事務(wù)所承接·····12

結(jié)束語·························································13

參考文獻(xiàn)·······················································14

內(nèi) 容 摘 要

【摘要】 內(nèi)部審計(jì)是指企業(yè)內(nèi)部審計(jì)機(jī)構(gòu)對本企業(yè)財(cái)務(wù)收支、資產(chǎn)質(zhì)量、經(jīng)營效益及建設(shè)項(xiàng)目真實(shí)性、合法性和效益性監(jiān)督和評價(jià)工作。內(nèi)部審計(jì)外部化能夠取代內(nèi)部審計(jì)的職能并能解決目前內(nèi)部審計(jì)職能不足、機(jī)構(gòu)設(shè)置不合理、人員專業(yè)素質(zhì)欠缺等方面問題。基于此，本文圍繞企業(yè)內(nèi)部審計(jì)外部化進(jìn)行了思考。首先分析了內(nèi)部審計(jì)現(xiàn)狀及存在問題，闡述了企業(yè)內(nèi)部審計(jì)外部化的必要性及可行性；在此基礎(chǔ)上探討了企業(yè)內(nèi)部審計(jì)外部化的利弊；最后，對我國內(nèi)部審計(jì)和內(nèi)部審計(jì)外部化的發(fā)展趨勢做了展望，內(nèi)部審計(jì)外部化可以提高內(nèi)部審計(jì)的獨(dú)立性，可以大大節(jié)約企業(yè)費(fèi)用以及是一種社會資源的有效配置，并且有利于企業(yè)的自身發(fā)展。

【關(guān)鍵詞】 內(nèi)部審計(jì)  內(nèi)部審計(jì)外部化  獨(dú)立性