【摘要】 本文明确提出内部审计外部化可以在我国广大的中小企业推广,充分发挥内部审计提供增值性服务的功能,使企业节约成本,提高核心竞争力。以长春东郊煤气公司内部审计外部化的事实为例,介绍其内部审计外部化的演变历程和重要作用,系统讨论了内部审计外部化在我国中小企业推广的理论依据和现实动因;引进国际权威会计师事务所提供的内部审计服务内容,阐述了内部审计外部化在我国广大中小企业推广的主要内容和形式,深入分析了内部审计外部化在我国中小企业推广的积极作用和消极影响,并针对性地提出中小企业推广内部审计外部化的具体建议。更多还原

【Abstract】 This thesis proposes that Internal Audit Outsourcing is will be Popularized in Small and Medium Size Firms in China; it will help firms to break-even and improve their operating efficiency. This essay aims to discuss the advantages and disadvantages of the internal audit outsourcing model for small and medium size enterprises by conducting theoretical and practical analysis. First of all, this essay will summarize the existing theories on internal audit outsourcing; followed by this, it will critically examine the motives of internal audit outsourcing, and analyze the benefits and problems for internal audit outsourcing for small and medium size enterprises .This essay will analyze the three models of internal audit outsourcing for small and medium size enterprises in China. In addition, taking the example of Changchun Dongjiao Gas Company, the author will examine the positive and negative impact of internal audit outsourcing, and give suggestions for organizations on how to utilize such models.更多还原