内部审计外部化对企业内部控制有效性的影响分析

从内部审计外部化的特点出发，根据内部审计与实现内部审计外部化的关系进行了分析，认为内部审计外部化对企业内部控制的有效性有提高内部审计质量、防范企业内部控制体系缺陷所带来的风险、简化内部审计体系使其更为简单有效等积极影响，同时存在着弱化企业内部审计服务与监督职能、破坏企业内部审计职能整体性等消极影响。得出了应当从企业当前所处的发展阶段以及企业利益相关各方的需求两个角度来综合思考内部审计外部化对企业内部控制有效性的影响并做出决策的结论。

Influence of the Externalization of Internal Auditing upon the Effectiveness of Interior Enterprise Control

This paper summarizes the characteristics of externalization of internal auditing.Based on an analysis to the relationship between internal auditing and the realization of its externalization,it holds that there are both positive and negative results in the externalization.Its positive sides include the improvement of the quality of internal auditing,the minimization of risks caused by system defect,and the simplification of auditing procedures.Its negative sides include the weakening of internal auditing service and the split-up of internal auditing as a whole.Whether the internal auditing of an enterprise should be externalized should be decided by the effectiveness therein in accordance with its stage of development and its overall interests.