摘要
随着社会的发展,互联网金融行业迅速发展成为新兴行业,同时也充斥着许多经营风险。但是由于互联网金融行业产生时间较短,其在风险监管方面存在着很多漏洞。作为企业管理的重要内容,内部审计是企业进行自我约束的主要方法,是企业进行自我监管的一部分。内部审计外包作为弥补内部审计不足的方法应用到互联网金融行业会如何?应用之后的效果会如何?本文将从内部审计外包应用在互联网金融行业可能会存在的问题、原因及对策进行分析,以控制互联网金融行业经营风险,促进互联网金融行业持续健康发展。
With the development of society,the internet finance industry has rapidly developed into an emerging industry,and at the same time it is full of many business risks.However,because the internet finance industry has been around for a short time,there are many loopholes in its risk supervision.As an important content of enterprise management,internal audit is the main method of self-restraint and part of self-regulation.How will internal audit outsourcing be applied to the Internet financial industry as a method to make up for the lack of internal audit?What will happen after application?This article will analyze the possible problems,causes and countermeasures for the application of internal audit outsourcing in the Internet finance industry to control the operating risks of the Internet finance industry and promote the sustainable and healthy development of the Internet finance industry.
作者
丁甜
刘向博
Ding Tian;Liu Xiangbo(School of Accounting,Nanjing Audit University,Nanjing 211815,Jiangsu)
出处
《江苏商论》
2020年第1期84-86,90,共4页
Jiangsu Commercial Forum
关键词
互联网金融行业
内部审计
外包
Internet finance industry
internal audit
outsourcing