Author(s)

Zhao Dongping

Corresponding Author

Zhao Dongping

Abstract

Internal audit is an important way for enterprise internal supervision, which plays a binding role in certain activities of the enterprise that include operation, decision-making and others. However, as the relevant personnel of internal audit are supplied by enterprise itself, the actual independence of internal audit will be affected in different degrees, which may impact the enterprise supervision. With people's increasing requirements for auditing transparency, internal audit outsourcing has become a direction of development. Many enterprises adopt such method to protect the independence of internal audit, and thus effectively enhance the enterprises supervision. This paper, discusses the impact of internal audit outsourcing on the independence of internal audit.

Keywords

Internal audit outsourcing, Internal audit, Independence, Impact.