国家审计机关外聘审计中介机构的动因及效益分析

Analysis of Motivation and Benefit of Contracting External Audit Agencies in National Audit Institutions

本文通过对国家审计机关聘用审计中介机构的机理、动因、成本效益和风险等方面进行剖析,指出目前国家审计机关外聘审计中介机构过程管理中的不足,并基于成本效益和风险的视角,提出重建考核体系、针对性培训外聘人员、建立外聘中介机构库和专家库等改进措施,能够为国家审计机关在今后的外聘审计业务中提供参考,有利于其完善实际操作管理和提高审计效率。

This article analyzed the process, cause, cost benefits, and risks of national auditing authorities＇ contracting of external auditing agencies to evaluate the concerns in agency management, especially from the viewpoint of cost benefit and risks, and propose improvement measures, including rebuild evaluation system, enhance special training to contractors, and establish agency and expert database, etc.This could be a reference to national auditing authorities＇ contracting of external auditing agencies, to enhance its management in practical operation and improve the efficiency of auditing.