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。
The paper pointed out that the way of outsourcing of internal audit may be a full-outsoureing or a part-outsourcing, and the proportion of outsourcing of internal audit is still lower in Chins than that overseas now. Then the paper analyzed the reasons about lower of outsoureing and countermeasures for increasing the proportion of outsoureing of internal audit in China from the situations of company and accounting firm.
出处
《大连海事大学学报（社会科学版）》
2007年第6期133-136,共4页
Journal of Dalian Maritime University(Social Science Edition)
关键词
中国公司
内部审计
内部审计外包
company in China
internal audit
outsourcing of internal audit
