企业内部审计外包实践调查及发展方略

Internal Audit Outsourcing Practice Survey and Development Strategy

近年来内部审计外包受到国内外监管机构的高度关注,学术界和实务界对其争议也从未停歇。为了解我国企业内审外包现状及动因,我们对中国上市公司进行了大样本问卷调查。结果发现,内部审计外包在我国发展迅速,目前有近20%的公司选择了内审外包服务,内部控制水平较低、所处法制环境较差以及国有控股的企业更具内审外包需求;在外包服务商选择上,非国有企业更倾向于为自己提供审计服务的会计师事务所,而国有企业更青睐其他会计师事务所;外包商较高的专业能力是企业选择内审外包的最主要原因,而企业将内审内置的最主要原因是担心外包商对企业了解不足。最后,文章探析了我国企业内审外包的发展方略。

In recent years,domestic and international regulatory agencies have been highly focusing on internal audit outsourcing.Meanwhile,the debate about it has never ended in academic and practical circles.In order to understand the current situation and the driving factors of internal audit outsourcing within enterprises,we conducted a questionnaire survey about the development of internal audit outsourcing of Chinese listed companies.The results show that internal audit outsourcing develops rapidly in china,and the percentage of firms choosing it is close to 20%.The firms with state-owned,weak internal control,or in poor legal environment incline to internal audit outsourcing.The non-state-owned firms are likely to outsource to the accounting firms which provide financial statement audit services,while the state-owned firms are prone to choose other accounting firms.The professional ability is the primary motivation for enterprises to outsource internal audit.In contrast,enterprises choosing not to outsource concern that outsourcing service providers know little about enterprises.Finally,the paper provides some strategies for the development of internal audit outsourcing in China.