The Regression and Innovation of Internal Auditing-Explore and Analysis of Internal Auditing in the Post-SOA era

摘要

After the high t ide of outsourcing in 1990's, the internal auditing function is returned back to enterprises in recent years. This article firstly introduces the outsourcing phenomenon of internal auditing and its causes. Then it analyzes the background of the regression of the internal a uditing and points out 2 key factors influenced the regression, which include SOA and IIA's PPF. After the analysis on the key factors of regression, this article researches on the essence of internal auditing regression and makes a conclusion that regress ion means innovation. Then it also analyzes what innovations the internal audit ing should make in the Financial Crisis today. The conclusion of the article is that based on the innovation, the regression of the internal auditing has broad prospects in the future.