内部审计外部化能否有效在我国中小企业推广——与迟柏龙、刘静二位同仁商榷

Whether Externalizing of the Internal Audit Can Be Popularized Effectively in Chinese Small and Medium-sized Enterprises——Discussing with Chi Bailong and Liu Jing

内部审计外部化能否在中小企业有效推广,是一个需要再商榷的问题。内部审计外部化与企业规模、企业类型关联不大,而与企业审计成本、核心竞争力、审计独立性等因素相关。判断内部审计外部化的标准包括:内部审计外部化是否能降低审计成本;内部审计外部化是否会弱化内部控制功能,是否能提高决策信息的鉴证质量,是否强化企业的核心竞争力。为减少盲目推广内部审计外部化的风险,防止"一刀切"和"大跃进"两种倾向发生,在内部审计外部化推广中要先试点,然后逐步推广。

The possibility of externalizing the internal audit and effectively popularization in Small and Medium-sized Enterprises is a question need to rethink. Externalizing of the internal audit has little associated with enterprise scale or business type, while it has much related to auditor independence, corporate audit costs, core competencies, and other factors. Standards on judge externalizing of the internal audit, including： whether it has the lower cost, whether it will weaken the internal controls, whether it can improve forensic quality of decision-making information, whether it strengthen enterprise core competitiveness. To reduce the risk of indiscriminate promotion of externalizingthe internal audit, to prevent two trends of the ＂indiscriminate＂ and ＂Great Leap Forward＂ occur, we shall choose some pilot in the first trial, and then gradually extend.