The Research Of AQ Company Internal Audit Outsourcing

With the development of economy and the intensification of economic globalization,the competition among enterprises is becoming more and more intense.In view of this situation,more and more enterprises begin to expand external business,and regard the internal management with a high degree of attention.As an effective means of internal management,internal audit is becoming more and more important.However,due to lack of experience,professional talent and knowledge reserves and so on,most companies choose to outsource the internal audit work.Internal audit outsourcing can not only provide high quality audit services for internal audit,but also reduce the risk of internal audit to a certain extent.Although there are many advantages of internal audit outsourcing,but if we do not pay attention to the internal audit outsourcing management,will also lead to the failure of internal audit outsourcing.This paper takes AQ company as an example to discuss the problems of internal audit outsourcing.The first part is the introduction,it tells the background and significance,contents and methods of research;the second part is the elaboration of the related theory,the concept of internal audit outsourcing and the basic theory-fiduciary duty theory,lead the feasibility,implementation process,independence,advantages and disadvantages of internal audit outsourcing,which elaborates on the internal audit outsourcing process,including the following: the development of internal audit outsourcing decision-making,form of the internal audit outsourcing,outsourcing business and outsourcing internal audit follow-up plan;the third part describes the general situation and the case of AQ company;the fourth part is the case analysis,and put forward the corresponding suggestion to the existing;the fifth part is the conclusion and enlightenment.I hope that through this study,to provide a reference to the internal audit outsourcing theory and practice,to provide some beneficial suggestions for enterprises to implement internal audit outsourcing,help enterprises to better understand each department audit,understand the internal audit outsourcing.The selection of outsourcing internal audit is not only to reduce costs,more is to seek the better quality of internal audit service,improve the internal management of enterprises and the overall value of the enterprise,so enterprises should attach great importance to the of independence,the process,the advantages and disadvantages of internal audit outsourcing,choose the most suitable form with the enterprise characteristics,then provide a guarantee for the high quality service of internal audit.