摘要：内部审计是一种独立、客观的确认和咨询活动，旨在增加价值和改善组织的运营。它通过应用系统的、规范的方法，评价并改善风险管理、控制及治理过程的效果，帮助组织实现其目标。内部审计越来越成为帮助管理者管理企业的工具。对于中小企业来说，单独设立内审部门是一笔不小的支出，内部审计外部化不仅可以解决内审独立性不高，专业人员、技术、硬件设施缺乏的瓶颈问题，也可以提高内部审计的技术水平，减少公司内部的风险和隐患，为企业核心竞争力的培养和维持提供全方位的职能支持。

　　　论文对内部审计外部化和内置内审部门的内部审计进行了比较，分析内部审外部化的优势及在中小企业中的优势。结合会计师事务所在进行内部审计外包业务时所遇到的困难和所产生的问题，分析内部审计外部化存在的问题。针对内部审计外部化存在的问题，给出了一些具体的完善措施。

　　　论文旨在分析内部审计外部化的优势及对内部审计外部化存在的问题提出一些完善意见。以帮助中小企业管理者更好的了解内部审计外部化，使得内部审计外部化可以在中小企业中被广泛采用，从而起到帮助管理者更好管理企业、帮助企业健康发展的作用。

关键字：内部审计  内部审计外部化  中小企业 问题 措施

Abstract：Internal audit, a kind of independent, objective confirming and consulting activity, is designed to add value and improve the operations of an organization. In order to achieve the ultimate goal of the organization, it mainly takes such measures that apply the systematic and normative methods, evaluate and improve the effect of risk management and the process of controlling and governance. Nowadays, internal audit is playing a more and more significant role in managing an enterprise, though, to many small and medium-sized enterprises, it is still a large expenditure to set up a separate department of internal audit. On the one hand, externalization of internal audit can be helpful to solve these bottleneck problems such as the low level of independent auditing, and the shortage of professionals, technology and hardware facilities; on the other hand, it can provide the cultivation and sustainability of the core competitiveness of enterprises with full aspects of functional support by improving the technical level of internal audit and reducing the potential risk within enterprises.

　　　This thesis makes a comparison between externalization of internal audit and the internal audit of internal audit department, which analyzes the advantages of externalization of internal audit especially in small and medium-sized enterprises. Combining the difficulties and problems the accounting firms meet when they do the internal audit outsourcing business, it analyses the problems existing in externalization of internal audit. Besides, some concrete perfect measures will be given to address these problems.

　　　The significance of this thesis, the advantages of externalization of internal audit will be analyzed and existing problems of it and further suggestions will be given so as to help the managers know externalization of internal audit better and externalization of internal audit to be used widely in small and medium-sized enterprises. Therefore, the administrators can have a better management and the enterprises will have a healthy development.

Key Words：internal audit       externalization of internal audit         small and medium-sized enterprises      problems      measures