摘要：近年来，国内外都越来越注重内部审计对于实现企业价值增值、促进企业经营目标实现的作用。与此同时，内部审计外包并不是一成不变的，其内容是一个根据组织需要不断发展变化的范畴。本文采用文献研究法和案例研究法，首先梳理了内部审计及内部审计外包的相关理论，其次针对W公司内部审计外包的现状及风险进行分析，进而确定W公司在内部审计外包的各环节中存在的问题和原因，并给出了相关建议，为相关企业在进行内部审计外包时提供借鉴。

关键词：内部审计；内部审计外包

Abstract: In recent years,both at home and abroad have paid more and more attention to the role of internal audit in realizing the value-added of enterprises and promoting the realization of business goals. At the same time, internal audit outsourcing is not static;its content is a category that is constantly evolving and changing according to the needs of the organization. This article adopts the literature research method and case research method,firstly combs the relevant theories of internal audit and internal audit outsourcing, and then analyzes the current situation and risks of W company's internal audit outsourcing, and then determines the existence of W company in all aspects of internal audit outsourcing. The problems and reasons of the company,and relevant suggestions are given to provide reference for relevant enterprises when conducting internal audit outsourcing.

Keywords: internal audit; internal audit outsourcing; research