Study On Outsourcing Quality Of Internal Audit In Institutions

With the transformation and development of audit functions,internal audit responsibilities of public institutions are becoming more and more important.In order to ensure the quality of audit work,the process of investigation and evidence collection by internal auditors is more complicated and the workload is increasing,which is not suitable for the serious shortage of internal auditors in institutions.Since the 1980 s,internal audit outsourcing has developed rapidly.Although the outsourcing of internal audit in institutions in China develops relatively late compared with foreign countries,it provides a possibility to solve the current dilemma faced by the internal audit in institutions.Therefore,it is necessary to conduct in-depth research and discussion on the internal audit outsourcing and its quality in public institutions.Institutional internal audit outsourcing can be outsourced,the extent of outsourcing,how to improve the quality of outsourcing and other issues are the focus of institutional internal audit outsourcing research.On the basis of reading a large number of documents,this paper summarizes the quality of internal audit and the quality of internal audit outsourcing,and investigates and analyzes the practice of outsourcing quality;on the other hand,it discusses the possible problems of outsourcing and the factors affecting the quality of internal audit outsourcing in public institutions,studies and analyzes the current situation of internal audit outsourcing of institutions.At the same time,based on the perspective of outsourcingpart of internal audit to external audit institutions,this paper reflects the characteristics of internal audit outsourcing of G institutions from the reality of internal audit,considering the characteristics of internal audit outsourcing,according to the relevant quality evaluation methods,and through a large number of charts and data to focus on the quality of service of internal audit outsourcing in recent three years.Finally,some suggestions are put forward to improve the quality of internal audit outsourcing in G institutions,as well as the countermeasures to improve the quality of internal audit outsourcing.This paper studies the quality problems of internal audit outsourcing from various aspects,and draws a conclusion: the current way of internal audit outsourcing in institutions is gradually on the right track,but there are still some problems that must be concerned.Therefore,how to standardize and formulate the national internal audit outsourcing policy system is imminent,how to choose the appropriate form of outsourcing is also a key factor to determine the success of outsourcing,and improve the quality mechanism and evaluation system of internal audit outsourcing is crucial,internal and external auditors in the outsourcing business coordination and coordination is still a problem.