摘 要:为应对国际金融危机，全面提升上市公司和非上市大中型企业经营管理水平，2008年五部委联合制定了《企业内部控制基本规范》，指出企业应根据自身实际情况，将部分或全部内部审计工作外包给外部咨询机构,这是社会经济发展及专业化分工协作越来越细的结果，它反映了会计市场的竞争已从外部审计专业机构之间扩展到外部审计专业机构与组织内部审计机构之间, 同时，也实现了内部审计机构与外部审计组织的优势互补，优化资源配置，为外部审计组织开拓了新的业务领域和盈利空间。其目的是为了更好地发挥内部审计的作用。但其在实施过程中仍然受外部审计人员的独立性不高、信息不充分、道德风险等因素的制约。因此本文主要对影响内部审计外部化的成本与效益进行分析，并结合我国现实状况，对企业内部审计外部化的现实选择与措施作了简要分析与总结，从而有效规避风险，充分发挥内部审计外部化的优势。

关键词:内部审计；外部化；成本；效益；现实选择

Abstract：Internal control for the international financial crisis and to raise the overall level of management of listed companies and unlisted large and medium-sized enterprises in 2008, five ministries jointly developed a "basic norms", pointed out that enterprises should be based on their actual circumstances, some or all of the internal audit workout sourced to an external advisory body, which is more and more detailed results of the socio-economic development and specialized division of labor, which reflects the accounting market competition from external audit firm extended to external audit professional bodies and organizations internal audit, also realized the complementary strengths of the internal audit and external audit organizations, optimize resource allocation for the external audit organization to open up new business areas and profit margins. Its purpose is to better play the role of internal audit. But in the implementation process is still subject to the independence of external auditors is not high, insufficient information, moral hazard and other factors. In the externalization of the internal audit process, the comprehensive analysis of the costs and benefits of internal audit outsourcing, combined with China's realities, and a brief analysis and summary of the selection and measures of the external reality of the internal audit, effective risk-averse, give full play to the advantages of internal audit external.

Key words: Internal audit; Exteriorization; Cost; Benefit; Realistic choice