内部审计外包的策略选择：组织柔性视角的案例研究  

Strategic Options of Outsourcing Internal Auditing:A Case Study Based on Organization Flexibility

作　　者：黄溶冰[1] 

机构地区：[1]南京审计学院国际审计学院、江苏省公共工程审计重点实验室,210029

出　　处：《审计研究》2012年第2期98-104,共7页Auditing Research

基　　金：江苏省高校自然科学研究重大项目“基于效力·效果模型的审计质量研究”(11KJA630001);国家社会科学基金(11BGL062);教育部人文社会科学基金(10YJC790098);江苏省高校哲学社会科学重点研究项目(2010ZDIXM035)的资助

摘　　要：因市场环境日新月异的变化以及企业间竞争的加剧,内部审计外包成为不少企业的选择。本文运用组织柔性理论探讨了企业采取内部审计外包策略的动因和影响因素。在此基础上,采取案例研究的方法,选择同为电信行业的两家企业作为典型案例,阐释了内部审计外包的机构设置、模式设置、边界设置等问题。研究结果表明:内部审计外包作为一种企业内部柔性能力,体现组织结构与企业环境匹配的适应性,不同企业采取权变的方法选择外包策略。Because of the fast change of market environment and furious competition among enterprises, outsourcing internal auditing became many enterprises＇ solution. In this paper, based on organization flexibility theory, the motivation and factors of outsourcing internal auditing are interpreted under organization flexibility theory. Using case study approach, two enterprises from the same telecommunication industry are introduced, and the policy of institution setting, mode setting as well as boundary setting in internal auditing are deeply discussed. It is demonstrated that internal audit outsourcing as a kind of enterprise internal flexible ability, which reflect organization structure and the enterprise environment matching, different enterprises trend to choose the method of contingency outsourcing strategy.

关 键 词：内部审计外包 组织柔性 审计质量 案例研究 

分 类 号：F239.45[经济管理—会计学]