Research on Motives and Feasibility of Outsourcing Internal Auditing

DOI

10.2991/jahp-17.2017.71How to use a DOI?

Keywords

internal auditing; outsourcing; motives; feasibility; KPMG

Abstract

Outsourcing behavior of internal auditing originated from the western countries. With the vigorous development of outsourcing industry and the change of enterprise operation demand, the internal auditing outsourcing model is gradually adopted by managers in Chinese enterprises. The eight parts of this paper focus on analyzing the motives of outsourcing behavior of internal auditing, and then take KPMG as an example to introduce the content and form of internal auditing outsourcing service provided by external contractors, and further prove the feasibility of the internal auditing service that is undertaken by external agencies, and finally suggest that enterprises still need rational judgments in the outsourcing decision-making, should not be too blind.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yuexin Shi
PY  - 2017/09
DA  - 2017/09
TI  - Research on Motives and Feasibility of Outsourcing Internal Auditing
BT  - Proceedings of the 2nd International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economic Subjects (JAHP 2017)
PB  - Atlantis Press
SP  - 350
EP  - 353
SN  - 2352-5398
UR  - https://doi.org/10.2991/jahp-17.2017.71
DO  - 10.2991/jahp-17.2017.71
ID  - Shi2017/09
ER  -