The Decision-Making Research On Internal Audit Outsourcing

The establishment of modern enterprises system and enhance awareness of enterprise risk made the role of internal audit is more important,Business owners and managers has put forward higher requirements to internal audit work,some foreign companies has an internal audit outsourcing trend.A correct view of the internal audit outsourcing,helps to maximize the role of internal audit.China's scholars didn't do much research on internal audit outsourcing,and the issue of internal audit outsourcing decision-making research was less.This paper started with the drivers of internal audit outsourcing and the risk,analysised that in the new situation,the enterprises must make a decision on internal audit outsourcing.In the main part,the writer used transaction cost theory and the theory of core competence,in accordance with the contents of internal audit outsourcing decision-making layers in depth,answered Whether or not to and how to outsourcing internal audit,as well as how to choose the outsourcing providers.After researching the literature,the writer gave us a comprehensive exposition about internal audit outsourcing on the content of the decision-making,which highlighted the role of enterprise development;Focused on the development trend of internal audit outsourcing,made China's enterprises learn more from the advanced experience of foreign outsourcing of internal audit,promoted the quality internal audit of China's enterprises and enhanced the efficiency of the direction.