随着审计职能的转型发展，事业单位内部审计责任越来越重大。为保证审计 工作质量，内部审计人员调查取证过程更为复杂，工作量不断加大，这与当前事 业单位内部审计人才严重不足的现状不相适应。20 世纪 80 年代以来，内部审计 外包得以迅速发展，尽管我国事业单位的内部审计外包相对于国外发展较迟，但 这为解决当前事业单位内部审计工作面临的困境提供了可能性。因此，有必要对 事业单位内部审计外包及其质量进行深入的研究与探讨。 事业单位内部审计是否可以外包，该外包到什么程度，如何提升外包质量等 等问题都是事业单位内部审计外包研究关注的焦点。本文在大量文献阅读的基础 上，一方面对内部审计质量及内部审计外包质量进行概述，且针对性调查探析事 业单位内审外包质量的实践情况；另一方面，对可能存在的外包问题及影响事业 单位内部审计外包质量因素等做进一步的探讨，并详细研究分析当前事业单位内 部审计外包的实际状况。同时，本文立足 G 事业单位内部审计部分外包给外部 审计机构为视角，从 G 事业单位内部审计实际出发，考虑内部审计外包的特性， 依据相关质量评价手段，探讨其近三年内部审计外包的服务质量。最后，针对 G 事业单位外包质量问题提出建议，以及提升内部审计外包质量的对策。 本文从多方面研究内部审计外包质量问题，得出结论，当前事业单位内部审 计外包方式正逐步走上正轨，但也存在一些问题必须引起关注。因此，如何规范 并制定国家内部审计外包政策体系迫在眉睫，如何选择适合的外包形式也是决定 外包是否成功的关键因素，而健全内部审计外包质量机制与评价体系则至关重 要，内部与外部审计人员在外包业务协调配合问题仍需重视。 关 键 词，内部审计，内部审计外包，质量控制，外包形式，对策 论文类型，案例分析浙江工业大学硕士学位论文 事业单位内部审计外包质量研究——以 G 事业单位为例 III STUDY ON OUTSOURCING QUALITY OF INTERNAL AUDIT IN INSTITUTIONS: TAKE G INSTITUTION AS AN EXAMPLE ABSTRACT With the transformation and development of audit functions, internal audit responsibilities of public institutions are becoming more and more important. In order to ensure the quality of audit work, the process of investigation and evidence collection by internal auditors is more complicated and the workload is increasing, which is not suitable for the serious shortage of internal auditors in institutions. Since the 1980s, internal audit outsourcing has developed rapidly. Although the outsourcing of internal audit in institutions in China develops relatively late compared with foreign countries, it provides a possibility to solve the current dilemma faced by the internal audit in institutions. Therefore, it is necessary to conduct in-depth research and discussion on the internal audit outsourcing and its quality in public institutions. Institutional internal audit outsourcing can be outsourced, the extent of outsourcing, how to improve the quality of outsourcing and other issues are the focus of institutional internal audit outsourcing research. On the basis of reading a large number of documents, this paper summarizes the quality of internal audit and the quality of internal audit outsourcing, and investigates and analyzes the practice of outsourcing quality; on the other hand, it discusses the possible problems of outsourcing and the factors affecting the quality of internal audit outsourcing in public institutions, studies and analyzes the current situation of internal audit outsourcing of institutions. At the same time, based on the perspective of outsourcing浙江工业大学硕士学位论文 事业单位内部审计外包质量研究——以 G 事业单位为例 IV part of internal audit to external audit institutions, this paper reflects the characteristics of internal audit outsourcing of G institutions from the reality of internal audit, considering the characteristics of internal audit outsourcing, according to the relevant quality evaluation methods, and through a large number of charts and data to focus on the quality of service of internal audit outsourcing in recent three years. Finally, some suggestions are put forward to improve the quality of internal audit outsourcing in G institutions, as well as the countermeasures to improve the quality of internal audit outsourcing. This paper studies the quality problems of internal audit outsourcing from various aspects, and draws a conclusion: the current way of internal audit outsourcing in institutions is gradually on the right track, but there are still some problems that must be concerned. Therefore, how to standardize and formulate the national internal audit outsourcing policy system is imminent, how to choose the appropriate form of outsourcing is also a key factor to determine the success of outsourcing, and improve the quality mechanism and evaluation system of internal audit outsourcing is crucial, internal and external auditors in the outsourcing business coordination and coordination is still a problem. KEY WORDS: Internal audit; Internal audit outsourcing; Quality control; Outsourcing form; Countermeasures TYPE OF THESIS: Case Study浙江工业大学硕士学位论文 事业单位内部审计外包质量研究——以 G 事业单位为例 V 目 录 1 绪论 .................................................. 1 1.1 研究背景及意义 ............................................... 1 1.1.1 研究背景 ................................................. 1 1.1.2 研究意义 ................................................. 2 1.2 研究内容与框架 ............................................... 3 1.3 论文的创新点 ................................................. 4 2 文献综述 .............................................. 7 2.1 内部审计外包的概念 ........................................... 7 2.2 内部审计外包的理论基础 ....................................... 7 2.3 内部审计外包的模式研究 ....................................... 8 2.4 内部审计外包的优劣势比较 ..................................... 9 2.4.1 优势分析 ................................................. 9 2.4.2 劣势分析 ................................................ 10 2.5 内部审计外包的质量控制 ...................................... 10 2.6 文献评述 .................................................... 10 3 事业单位内部审计外包及其现状 .......................... 13 3.1 内部审计外包的形式 .......................................... 13 3.1.1 补充式外包 .............................................. 13 3.1.2 审计管理咨询 ............................................ 13 3.1.3 内部审计职能全部外包 .................................... 13 3.1.4 合作内部审计 ............................................ 13 3.2 事业单位内部审计外包的现状 .................................. 15 4 事业单位内部审计外包质量及其影响因素 .................. 15 4.1 内部审计质量与内部审计外包质量............................... 17 4.2 事业单位内部审计外包质量实践调查情况 ......................... 17 4.3 事业单位内部审计外包质量可能存在的问题 ....................... 17 4.4 影响事业单位内部审计外包质量的因素及原因 ..................... 18浙江工业大学硕士学位论文 事业单位内部审计外包质量研究——以 G 事业单位为例 VI 5 G 事业单位内部审计外包质量案例分析 .................... 21 5.1 G 事业单位内部审计基本情况................................... 21 5.1.1 G 事业单位基本情况介绍 .................................. 21 5.1.2 G 事业单位内部审计业务情况............................... 21 5.1.3 G 事业单位内部审计机构的设置............................. 23 5.1.4 G 事业单位内部审计人员的配备............................. 23 5.2 G 事业单位近三年内部财务审计业务外包质量情况 ................. 25 5.2.1 2015 年 G 事业单位内部审计业务全外包情况 .................. 25 5.2.2 2016 年 G 事业单位内部审计业务补充式外包情况 .............. 27 5.2.3 2017 年 G 事业单位内部审计业务合作内部审计情况 ............ 30 5.2.4 近三年内部审计业务外包的服务质量监测 ..................... 31 5.3 G 事业单位内部审计外包质量存在问题及原因 ..................... 32 5.3.1 G 事业单位内部审计外包业务范围较局限 ..................... 32 5.3.2 G 事业单位内部审计外包流程浮于形式 ....................... 34 5.3.3 G 事业单位内部审计外包供应商缺评估 ....................... 36 5.3.4 G 事业单位内部审计外包形式难抉择 ......................... 37 5.4 G 事业单位内部审计外包质量分析与评价 ......................... 38 5.4.1 内部审计外包几种形式问题的发现及原因 ..................... 38 5.4.2 影响内部审计外包形式质量的因素............