The Research On The Problems Of Internal Audit Outsourcing In Our Country

Internal audit is important decisive factors to establish and develop modern enterprise policy as the important part of enterprise self-disciplined and monitoring mechanism. Internal audit appears as the agent problems appear, whose purpose is to reduce enterprise's agent cost so as to make enterprise's value maximal. Traditional Internal audit is usually provided by internal audit structure which is specially established in enterprises. But with the development of economic management and audit, some foreign enterprises choose to purchase internal audit services from external auditors i.e. the trend of internal audit to externalization appears. Outsourcing of internal audit, as a new trend during development, is the result that enterprises choose logically, in the meantime also represents the competition between internal audit departments and external audit depatrments. Looking outsourcing of internal audit correctly will contribute to maximum of internal audit functions.This article introduces the developing condition and expression of outsourcing of imternal audit in western countries. On the basis of reorientation of internal audit, analyzes the economic base and feasibility of outsourcing of internal audit from agent theory, discusses the reasons that the outsourcing of internal audit appears, and discusses the feasibility of outsourcing of internal audit from three angles of main body of internal audit > objective body of internal audit and social environment in our country. Emphasizes some problems of outsourcing of internal audit during operation that should be paid more attention. We know from analysis that although outsourcing of internal audit has brought many advantages to enterprises, It also brought many risks and disadvantages,attention should be paid. At last this article makes some prospects of the development of internal audit, and puts forward some suggestions to promote the development of internal audit.Studying on the outsourcing of internal audit in this article do not prepare to weaken or displace internal audit, but play a better self-disciplined and monitoring role in corporational monagement.