| 中国公司内部审计外包探讨 |
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| 引用本文： | 史德刚. 中国公司内部审计外包探讨[J]. 大连海事大学学报(社会科学版), 2007, 6(6): 133-136 |
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| 作者姓名： | 史德刚 |
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| 作者单位： | 东北财经大学会计学院,辽宁大连,116025 |
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| 摘 要： | 指出中国内部审计外包的方式可以是全部业务外包,也可以是部分业务外包,中国内部审计外包的比例还很低,并从公司和会计师事务所两个层面分析造成内部审计外包过低的原因及中国提高内部审计外包比例的对策。
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| 关 键 词： | 中国公司 内部审计 内部审计外包 |
| 文章编号： | 1671-7031(2007)06-0133-04 |
| 修稿时间： | 2007-08-16 |
Outsourcing of internal audit for companies in China |
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| SHI De-gang. Outsourcing of internal audit for companies in China[J]. Journal of Dalian Maritime University:Social Science Edition, 2007, 6(6): 133-136 |
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| Authors: | SHI De-gang |
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| Abstract: | The paper pointed out that the way of outsourcing of internal audit may be a full-outsourcing or a part-outsourcing,and the proportion of outsourcing of internal audit is still lower in China than that overseas now.Then the paper analyzed the reasons about lower of outsourcing and countermeasures for increasing the proportion of outsourcing of internal audit in China from the situations of company and accounting firm. |
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| Keywords: | company in China internal audit outsourcing of internal audit |
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