内部审计外部化探讨

Discussion on the Externalizing of Internal Audit

内部审计外部化最先是由安达信、安永、毕马威等全球知名的咨询机构提出的。他们认为内部审计是企业的一个成本中心,不能为企业增加价值,因此极力说服企业关注于自身的竞争优势,将内部审计交给外部咨询机构来完成。文章拟从我国实际出发,对注册会计师充任内部审计主体这一形式进行探讨。

The externalizing of internal audit was first provided by world famous consulting agency as Andersen, Ernt ＆ Young and KPMG, They thought internal audit was the cost center of enterprise, can＇t increase value for enterprise, so they persuaded enterprise take care their competitive advantage, took internal audit to external audit mechanism. Based on out country＇s reality, this paper discussed the pattern of certified public accountant working as internal audit subject.