Research On Optimization Of Internal Audit Outsourcing Decision-Making For Small And Medium-Sized Enterprises Based On Analytic Hierarchy Process

At present,many enterprises in our country have internal control failure,low operating efficiency,financial information distortion and internal staff involved in corruption and corruption cases occur,such as the occurrence of such phenomena,one of the most important reason is that internal audit in the business can not effectively display effect.However,due to the large number of factors,SMEs do not have a mechanism to improve the internal audit work,even if there is a full-time organization can not effectively play its due role.While the internal audit and outsourcing theory and practice innovation and development are abroad,the research on internal audit is mainly focused on the theoretical level because the internal audit development is late,and the related research is lagging behind.Most of the relevant theoretical exploration results support the externalization of internal audit,that the implementation of outsourcing is necessary and feasible.In a competitive environment,internal audit outsourcing provides new options for small and medium-sized enterprises to try to strengthen internal audit to standardize the objectives of management.This paper investigates the current situation of internal audit and internal audit outsourcing through the form of questionnaire,and the statistical results truly reflect the current situation of internal audit and outsourcing work.Because of the lack of internal audit outsourcing decision-making practice and specific guidance,internal audit outsourcing has not really been widely accepted,recognized and implemented.Based on the actual questionnaire survey,the research and analysis,supplemented by the actual case of a mechanical parts manufacturing company A,this paper reviews its attempt to carry out internal audit work and the actual business decision-making process of internal audit outsourcing,And pointed out the existing problems and shortcomings.In view of the difficulties encountered by A company in decision-making on internal audit outsourcing,this paper evaluates the existing conditions of Company A in the name of Company A's decision-making evaluation team.First,we try to draw lessons from the general business outsourcing decision-making model.(AHP)data model and other theories,and put forward a more optimized and practical approach to the outsourcing form,outsourcing content and outsourcer selection.The AHP data model and other theories are put forward.Decision-making solution,and in the general business outsourcing decision-making flow chart based on the optimization of the internal decision-making outsourcing decision-making flow chart.In this paper,the decision-making model of traditional human-oriented qualitative selection is introduced into the analytic hierarchy process.Through the calculation of influencing factors and the influence of cross-effects,the decision result is quantified and the decision-making process of general business decision-making model is optimized.The After the optimization of the internal decision-making outsourcing decision-making process,on the one hand to simplify the implementation steps,the outsourcing of the planning analysis stage to be considered factor analysis methods and processes(such as SWOT state analysis,cost analysis,outsourcing risk analysis)all into the Analytic Hierarchy Process On the other hand,the outsourcing of the form,content and outsourcer choice in the same step,the unified use of AHP decision-making model is divided into quantitative weight value of the choice of decision-making,To improve the efficiency of decision-making.Finally,based on the summary,this paper points out the results of the internal audit outsourcing decision-making research of the small and medium-sized enterprises based on the analytic hierarchy process,and the optimized decision-making process provides a good reference for the future work.Through the audit outsourcing to implement the specific internal audit work,but also can effectively ensure that the implementation of internal and external enterprises in the outsourcing business outsourcing,and truly contribute to the implementation of internal management and governance effect.