高校内部审计外部化问题研究——基于Logit模型的分析

Study on Externalization of Internal Audit in Universities——A Case Analysis Based on Logit Model

文章基于江苏省高校内部审计外部化(即内审外包)的工作实践,分析影响高校选择内审外包模式的因素,得出如下结论:高校内审机构独立性、高校内审机构权威性、内审人员忠诚度、审计风险是影响高校选择内审外包的重要因素,审计显性效益、内审人员受教育水平、高校规模对选择行为也有一定的影响;并不是每个高校都愿意将内审工作外包,在影响因素制约下,高校必须坚持成本效益原则,选择合适的内审外包模式。

This paper analyses the factors which affect the universities choice of the mode of externalization of internal audit based on correlative work practices in universities of Jiangsu Province. The conclusions were reached as follows： the important factors to affect the univercities choice of externalization of internal audit are the independence and authoritativeness of internal audit organization in colleges and universities, the loyalty of internal audit personnel and the risk of audit. There are some other influential factors including the benefit of audit, the education level of internal audit personnel, and the size of the colleges and universities. Not all of colleges and universities like externalization of internal audit. The colleges and universities must insist on the principle of cost benefit, and choose appropriate mode of externalization of internal audit under the condition of influencing factor.