高校内部审计外部化形式的比较

Comparison of the Forms of Internal Audit Outsourcing in University

内部审计外部化已成为全球化趋势,全包与分包是两种最主要的外部化形式。根据我国当前国情与高校现实情况对这两种形式进行分析比较,发现从审计效益、审计人员、审计报告、长远利益来看,分包更具优势。

Internal audit outsourcing has become the trend of globalization, and the whole package and sub- package are two main forms. From the analysis and comparison of these two forms in accordance with the realities of the current situation, we found that subpackage has more advantages from the audit benefit, the auditors, the audit report, long-term interests and so on.