Our Country Enterprise Internal Audit Outsourcing Decision-making Research

Internal audit outsourcing generated at the end of the1980s, which has got thewidespread concern and controversy from produced beginning in the academic andprofessional circles. In the West, the internal audit outsourcing phenomenon is morewidespread, the research on this area is relatively complete and advanced. And due tothe impact of China’s economic system, the level of development of internal audit andother objective factors, internal audit outsourcing phenomenon has not been widespreadconcern, few studies on theoretical and empirical aspects, so this article will start fromthe internal audit outsourcing phenomenon carried out relevant research and discussion.From the perspective of the decision-making process of internal audit outsourcingphenomenon has been studied. Overall the article includes six parts: The first part is anintroduction, outlining the research background, meaning and purpose, and theliterature on internal audit outsourcing abroad conducted and summarized, and thenpresents ideas and research methods of the article. The second part is a theoreticaloverview introduces the definition of internal audit outsourcing, and from the agencytheory, transaction cost theory and organizational flexibility theoretical point of view ofthe internal audit outsourcing phenomenon is analyzed. Meanwhile, on the basis of thegeneral discussion on the proposed outsourcing model factors affecting internal auditoutsourcing decisions, and this paper summarizes an internal audit outsourcingdecision-making process system, as Article III, IV, writing a five-part basis. The thirdpart first pointed out the status of the implementation of internal audit outsourcing,followed from a cost-effective, core competencies, internal audit resource allocationpoint of view of quality and motivation of its implementation were analyzed from theperspective of the theory and practical operation of the internal audit outsourcingimplementation the feasibility analysis and exposition, concluded that the conditionsfor internal audit outsourcing practice in the process of applying our existence. Thefourth and fifth part is the key sections of this paper, on the basis of thedecision-making process system based on the specific contents of the internal auditoutsourcing decisions. The fourth part from the specific contents of the internal audit outsourcing start to analyze, explore the option of using a form of outsourcing costanalysis, emphasizing the form of outsourcing decisions from the perspective ofenterprise scale, while focusing on the outsourcing process to identify and assess risksand presents relevant risk control measures. The fifth is the main content sectionoutsourcer evaluation and selection, the first kind of foreign contractors were analyzedand compared. Second, in considering the design evaluation system based on theprinciples established evaluation system outsourcer from both qualitative andquantitative aspects. Finally, as the analytic hierarchy process evaluation methodoutsourcer through the concrete application illustrates the steps of the method forpractical application of the enterprise to provide a reference. Part VI is a summary ofthe article, the article presents research findings, and for the internal audit outsourcingprocess in the implementation of the defects or deficiencies are given recommendations.