Internal Audit Outsourcing of Small and Medium-sized Enterprises Based on Resource Dependence Theory

摘要：

In current legal circumstances, if small and mediumsized enterprises choose internal audit outsourcing, they are able to acquire abundant market resources. This is feasible based on resource dependence theory. But internal audit outsourcing will weaken the value-added function of internal audit, and increase the possibility of leakage of internal secrets. Therefore, businesses should make the decision based on their own conditions.

关键词： Resource dependence theory Small and medium-sized enterprises Internal auditing outsourcing

作者: AN Na

作者单位: Zhejiang College of Construction, P. R. China, 311231

会议类型: 国际会议

会议名称: The Fifth International Symposium --the Development of Small and Medium-sized Enterprise(第五届中小型企业发展国际研讨会)

会议地点: 海口

会议语种:英文

页码: 137-141

在线出版日期: 2011-12-16（万方平台首次上网日期，不代表论文的发表时间）