|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2010年01 期
| 標(biāo)題 |
| 內(nèi)部審計(jì)外包的優(yōu)劣勢及風(fēng)險(xiǎn)規(guī)避的思考(32 卷) |
| 英文標(biāo)題 |
| Consideration for Advantages and Disadvantages as Well as Risk Avoidance of Outsourcing Internal Auditing |
| 摘要 |
| 內(nèi)部審計(jì)外包有助于優(yōu)化社會資源配置、節(jié)約運(yùn)行成本、提高審計(jì)獨(dú)立性、轉(zhuǎn)變內(nèi)部審計(jì)理念，但其在實(shí)施過程中仍然受外部審計(jì)人員的獨(dú)立性不高、信息不充分、道德風(fēng)險(xiǎn)等因素制約，內(nèi)部審計(jì)外包也可能破壞內(nèi)部審計(jì)職能的整體性，導(dǎo)致管理層對內(nèi)部控制缺乏責(zé)任感。因此在內(nèi)部審計(jì) |
| 作者 |
| 新聞作者:胡 汛 |
| 關(guān)鍵字 |
