HYX Company Internal Audit Outsourcing Risk Control Strategy Research

Internal auditing,as defined in article II of the basic guidelines of internal audit,"is in the Organization of an independent and objective monitoring and evaluation activities,through its review and evaluation of business activities and internal control the authenticity,legitimacy and effectiveness to promote the realization of organizational goals."The modern company or organization means and ways to improve overall economic efficiency an integral,which is the key to monitoring and control within an organization,an important role in the Organization and management of enterprises.Internal audit can effectively play its "monitoring and evaluation" function,thus contributing to the realization of organizational goals,to a large extent dependent on the internal auditor's professional qualities and professional judgment.However,most of the small and medium enterprises,such as HYX small catering company in internal audit organization,staffing and other aspects of internal audit,exists to varying degrees and business management,financial activities do not match,directly affect the internal audit function effectively,even better to achieve the company's goals.Face Medium or small enterprises how effective play internal audit functions,many scholars or accountants firm advisory institutions has proposed has "internal audit outsourcing" of views,that internal audit external of(Outsourcing the Internal Audit Function),is refers to enterprise will internal audit functions of all or part to delegate to accountants firm or other professionals to implementation,meanwhile,also on internal audit outsourcing for has some qualitative,and General to discussion,Including basic theories,models,and so on.However,combining the small and medium enterprises,exploring the specific issue of how to carry out internal audit outsourcing is not much.If HYX company practice,research and find out about their specific backgrounds of internal audit outsourcing,you are likely to find HYX outsourcing of internal audit of the company or its "landing" measures as HYX effective internal audit function,reference to achieve company goals.HYX company is located in the East China Sea,after more than 10 years of growth,in areas such as asset sales,number of employees,revenue has begun to take shape,and the financial situation is stable,and certain operations and profitability,but the company only has 2 regular audits of the internal audit staff,power is still weak,and the development of enterprise management,finance does not match.Select the appropriate"internal audit outsourcing",HYX is the company's current play an effective internal audit function the right way,at the same time,will inevitably bring to the company:regulation and supervision and control risks,undermining the independence of internal audit risk,trade secret leakage risks,and external personnel fit the actual risk of internal audit,and so on.Based on agent theory,and trading cost,and organization management and the resources rely on,related theory,integrated consider internal audit outsourcing of legal regulations is not perfect,and external personnel subject of internal audit motivation limited,and external audit division understand grasp internal audit business degree limited,and contract complete sex and the information symmetric sex limited,internal audit outsourcing risk of factors or reasons,reference abroad internal audit outsourcing of "diversification",and "standardization products",and "set specifically Committee",experience,HYX company internal audit outsourcing,Through the strengthening of the Audit Committee and the dual-headed,rational choice,General Manager outsourcing services,carefully enter into internal audit outsourcing contracts,supervision and a series of measures to strengthen internal audit outsourcing,the risk of internal audit outsourcing control,auditing thus HYX companies are weak and the effective functioning of the internal audit function,the contradiction between the enterprise financial management target.