Internal Audit Outsourcing Move From Research

With the rapid development of the globalization and information technology, the structure of enterprise has been challenged from the different respects. Some enterprises in developed countries have gradually outsourced some non-core business or non-professional fields in order to reconstruct the organization and adjust flow. Under this circumstance, the internal audit outsourcing comes into being. Originating from the West in the 90th of last century, it has become a prevalent trend. According to the survey carried out by IIA in 2003, more than 60% of the enterprises deem that outsourcing has achieved the expected goals.The enterprises'internal auditing in China has bothered by its dependence and low efficiency as a result of the social system. It can do little to ensure the normal and efficient function of the enterprises'internal control and the achievement of the strategic goals of the enterprises, which set a great obstacle for the benign operation of the enterprises. In spite of the hard efforts made by the domestic academic and industry circles, it can't be settled to the core. In this condition, whether or not the internal audit outsourcing prevalent in western countries can be applied to the domestic enterprises to solve the dilemma?At present, it has aroused hot debates in China, most of which focus on the advantages and disadvantages of this model. The author of the thesis deems that the result of this kind of debates can't be the main concern of the domestic enterprises when considering using this model in practice. Therefore, the purpose of this thesis is to find out the origin and motivation of this model and try to offer some meaningful suggestions for China's enterprise whether or not its internal auditing need outsource and if so, it requires considering the questions by combining with the western examples...