会计学院知识库

内部审计作为独立、客观的管理和咨询活动，有利于识别企业的潜在风险。为提高企业自身的竞争能力以及有效应对 “审计全覆盖”的新形势，很多企业都集中在核心业务上投入资源和精力，而一些非核心的工作，就会被外包给专业的机构来做，这就是内部审计外包的产生。

通过外包这种方式，外包企业在借鉴外部先进的审计经验的基础上利用先进审计方法，节约审计资源成本，最终提高审计效率。在这篇论文中，主要采用了文献研究法和案例分析法两种方法，在阅读了国内外有关内部审计外包和外包质量控制的研究成果之后，对其展开了一系列的梳理，并对其中所包含的一些概念作出了合理的诠释，引用了一些有关的决策模式，并在此基础上对内部审计外包的质量控制进行了探讨。

本文首先介绍HL公司内部审计外包的现状，根据HL公司的概况分析HL公司内部审计外包的实施动因，再依据HL公司内部审计外包的流程分析外包存在的问题，由于中介机构完成的项目质量较差，造成HL公司面临部分损失。为解决此部分问题，需要对HL公司的内部审计外包进行质量控制。其次从我国企业内部审计外包质量控制的必要性和可行性入手，尝试构建HL公司内部审计外包质量控制框架，通过一定的选取依据和评价原则，从内部审计质量要素拓展到内部审计外包的质量控制要素，再根据HL公司的特性加以补充完善，最终得出需要考虑审计环境、审计部门管理、审计人员考察、审计业务活动以及审计绩效这五大要素。最后对照质量控制要素提出HL公司内部审计外包的质量控制措施，为改进和发展内审业务外包模式提供参考。

As an independent and objective management and consulting activity, internal audit is conducive to identifying potential risks of enterprises. In order to improve the competitiveness of enterprises themselves and effectively cope with the new situation of "full audit coverage", many enterprises are focusing on core business to invest resources and energy, and some non-core work will be outsourced to professional institutions to do, which is the generation of internal audit outsourcing.

In this way, outsourcing enterprises can learn from external advanced audit experience and better use advanced audit methods, save audit resource costs, and ultimately improve audit efficiency. In this paper, the literature research method and the case analysis method are mainly adopted, and after reading the research results on internal audit outsourcing and outsourcing quality control at home and abroad, a series of combing is carried out, and some concepts contained therein are reasonably explained, some relevant decision-making models are cited, and the quality control of internal audit outsourcing is discussed on this basis.

This paper first introduces the current situation of internal audit outsourcing of HL companies, analyzes the implementation motivation of internal audit outsourcing of HL companies according to the overview of HL companies, and then analyzes the problems of outsourcing according to the process of internal audit outsourcing of HL companies, due to the poor quality of the projects completed by intermediaries, resulting in some losses faced by HL companies. To solve this part of the problem, quality control of HL's internal audit outsourcing is required. Secondly, starting from the necessity and feasibility of internal audit outsourcing quality control of Chinese enterprises, we try to build the quality control framework of internal audit outsourcing of HL companies, expand from internal audit quality elements to quality control elements of internal audit outsourcing through certain selection basis and evaluation principles, and then supplement and improve them according to the characteristics of HL companies, and finally conclude that the five elements of audit environment, audit department management, audit personnel inspection, audit business activities and audit performance need to be considered. Finally, the quality control measures of internal audit outsourcing of HL companies are proposed according to the quality control elements, which provides reference for the update and promotion of internal audit outsourcing mode.