山西颐景酒店内部审计外包存在的问题及建议.docxVIP

摘要 随着经济的发展，企业间的竞争日趋激烈，为了在如今严峻的经济环境中更好的发展，内部审计就显得尤为重要。因为内部审计能够发现公司内部存在的问题，促进企业发展。有许多企业内部审计机构不作为或者没有设立内部审计机构，这时内部审计外包就是许多公司的首选。本文以山西颐景国际酒店为例，展开内部审计外包问题的分析。 本文第一部分前言，主要论述内部审计和内审外包的含义，内审外包重要性；第二部分主要论述了公司概况及公司内部审计外包在外包商的选择、公司信息与沟通、内审外包监督等方面的情况；第三部分主要讲解公司内部审计外包中存在的问题，外包商的选择不合理、审计独立性存在影响、审计成本高、审计相关事项的监督缺乏等；第四部分主要针对公司存在的问题提出的建议：优化外包商的选择、提高审计独立性、降低审计成本、加强公司内部监督与反馈机制等建议。 关键词：内部审计；内审外包；内部监督 Abstract With?the?development?of?economy,?the?competition?among?enterprises?is?becoming?more?and?more?fierce.?In?order?to?develop?better?in?todays?severe?economic?environment,?internal?audit?is?particularly?important.?Because?the?internal?audit?can?find?the?internal?problems?of?the?company,?promote?the?development?of?the?enterprise.?The?outsourcing?of?internal?audit?is?the?first?choice?for?many?companies?when?many?internal?audit?institutions?do?not?act?or?have?not?set?up?internal?audit?institutions.?This?article?takes?Shanxi?Summer?View?International?Hotel?as?an?example?to?analyze?the?outsourcing?of?internal?audit.? The?first?part?of?this?article?preface,?mainly?discusses?the?internal?audit?and?the?internal?audit?outsourcing?meaning,?the?internal?audit?outsourcing?importance,?the?second?part?mainly?discussed?the?company?general?situation?and?the?company?internal?audit?outsourcing?in?the?outsourcing?contractor?choice,?the?company?information?and?the?communication,?Internal?audit?outsourcing?supervision?and?other?aspects?of?the?situation;?The?third?part?mainly?explains?the?problems?existing?in?the?outsourcing?of?the?companys?internal?audit,?the?unreasonable?choice?of?the?outsourcing?contractor,?the?existence?of?the?situation?of?audit?independence,?the?high?audit?cost,?the?lack?of?supervision?of?audit-related?matters,?and?so?on.?In?the?fourth?part,?some?suggestions?are?put?forward,?such?as?optimizing?the?choice?of?contractors,?improving?audit?independence,?reducing?audit?cost,?strengthening?internal?supervision?and?feedback?mechanism,?and?so?on. ?Keywords:?internal?audit;?internal?audit?out