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2010年01 期
| 标题 |
| 内部审计外包的优劣势及风险规避的思考(32 卷) |
| 英文标题 |
| Consideration for Advantages and Disadvantages as Well as Risk Avoidance of Outsourcing Internal Auditing |
| 摘要 |
| 内部审计外包有助于优化社会资源配置、节约运行成本、提高审计独立性、转变内部审计理念，但其在实施过程中仍然受外部审计人员的独立性不高、信息不充分、道德风险等因素制约，内部审计外包也可能破坏内部审计职能的整体性，导致管理层对内部控制缺乏责任感。因此在内部审计 |
| 作者 |
| 新闻作者:胡 汛 |
| 关键字 |
