我国企业内部审计外部化研究

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

一、我国现行内部审计现状及存在的问题·····························3

（一）内部审计职能的不足········································4

（二）内部审计机构设置的不合理··································4

（三）内部审计人员的专业素质欠缺································4

（四）审计的效率低下···········································5

(五) 内部审计监督力度不·······································5

二、国内企业内部审计外部化的必要性及可行性分析···················5

（一）内部审计外部化的必要性分析·······························5

（二）内部审计外部化的可行性分析·······························7

三、国内企业内部审计外部化的优势及弊端···························8

（一）内部审计外部化的优势·····································8

（二）内部审计外部化的弊端·····································9

四、我国实施内部审计外部化的对策建议····························11

（一）制定及完善内部审计外部化的工作规范及准则·················11

（二）提高管理当局对内部审计职能的重视·························11

（三）完善公司治理结构·········································11

（四）内部审计服务和法定审计业务建议由不同会计师事务所承接·····12

结束语·························································13

参考文献·······················································14

内 容 摘 要

【摘要】 内部审计是指企业内部审计机构对本企业财务收支、资产质量、经营效益及建设项目真实性、合法性和效益性监督和评价工作。内部审计外部化能够取代内部审计的职能并能解决目前内部审计职能不足、机构设置不合理、人员专业素质欠缺等方面问题。基于此，本文围绕企业内部审计外部化进行了思考。首先分析了内部审计现状及存在问题，阐述了企业内部审计外部化的必要性及可行性；在此基础上探讨了企业内部审计外部化的利弊；最后，对我国内部审计和内部审计外部化的发展趋势做了展望，内部审计外部化可以提高内部审计的独立性，可以大大节约企业费用以及是一种社会资源的有效配置，并且有利于企业的自身发展。

【关键词】 内部审计  内部审计外部化  独立性