IT环境下企业内部控制内审外包的SWOT分析

Internal Audit Outsourcing SWOT Analysis in IT Internal Control Environment

随着IT(信息技术)在全球各领域的不断扩展应用,企业的内部控制转变成职能部门、数据处理部门并重,人机相结合的全面、多方位综合控制,而内部审计的目标从防弊向兴利、增值迈进。本文以此为背景,并结合我国2008年以来逐步出台的内部控制规范体系,采用SWOT分析法针对我国现阶段内部审计目标正在转变、财务报告内部控制审计将全面实施、IT环境下内部控制复杂化和内审人员胜任局限的现实,进行内审外包的可行性分析,指出应重点实施构建企业审计目标认识提升战略、制定内外审计互动、融合机制、选择合适的外包形式和机构,最终形成企业价值提升的大战略。

With the expansion of IT（information technology）around the world,the enterprise＇s internal control functions conforms to both the function department and the data processing department are important,the combination of a comprehensive human-machine,multi-faceted integrated control,and the targets of internal audit transforms from preventing fraud,to value-added.This is the background of this paper,combined with China gradually introduced the internal control system of norms since 2008,the use of SWOT analysis for the internal audit objectives of this stage is changing,financial reporting internal control audit will be fully implemented,IT environment complexity of internal control and limitations of the reality of competent internal audit staff,internal audit outsourcing feasibility analysis,pointed out that construction companies should focus on the implementation of strategies to enhance understanding of audit objectives,internal and external audit to develop an interactive,integrated system,select the appropriate form of outsourcing and institutions,and ultimately the formation of enterprise value enhance the major strategy.