Combining the actual motivations of internal audit outsourcing of small and medium - sized enterprises and the existing form of internal audit outsourcing and the life cycle of small and medium - sized enterprises, the paper endeavors to seek for the internal audit exteriorization model suited for the reality of small and medium - sized enterprises, and put forward the strategies that small and medium - sized enterprise should take at each phase of development.%结合中小企业实际提炼出中小企业内部审计外部化的动因，并将现有的内部审计外部化实施形式与不同中小企业所处的生命阶段结合，寻求适合中小企业客观实际的内部审计外部化形式，提出每个企业生命阶段应采取的策略．
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