关于我国内部审计外包的思考

Pondering on "Outsourcing the Internal Audit Function" in Our Country

我国实行内部审计外包是可行的。发展我国内部审计外包应加强内部服务的监督和规范;关注内审人员的队伍建设,推广国际注册内部审计师(CIA)考试:加强管理当局与外部审计师之间的协调沟通;企业应根据情况,选择合适的外包形式;会计师事务所应建立严格的风险控制制度。

The Outsourcing the Internal Audit Function' can be put into effect in our country. In order to promote it in our country, a whole set of work should be done, such as strengthening the supervision and standardization on internal services, paying close attention to the construction of internal audit ranks, popularizing the CIA exam, and strengthening the coordination between the administration and the external auditors. In the light of the specific conditions, the appropriate 'Outsourcing form' should be chosen by enterprises and the rigorous rules on risks control should be set up in accountant' s office.