建立一个有效的内部审计部门ESTABLISHINGANEF.docVIP

　　建立一个有效的内部审计部门ESTABLISHINGANEF 毕业论文ESTABLISHING AN EFFECTIVE Internal Audit Department Hugh D Pforsich，Bonita K Peterson Kramer，G Randolph Just：Strategic Finance.，Montvale：Apr 2006.Vol.87，Iss.10；pg.22，8pgs Abstract If you are ent (IAD), The Schent head is a crucial first task in establishing an effective IAD. Once the CAE is hired, he/she should lead the development of the anagers to develop a risk-based assessment methodology tied to the mittee of Sponsoring Organizations of the Treadission internal control frameer products business process model. The risk assessment frameent received a large number of requests for other projects, and that easure of success. Full test The demand for internal auditing services has skyrocketed andated public panies to include ent by management of the effectiveness of the panys financial reporting internal control system. Internal auditors have the technical expertise and professional objectivity to assist in this assessment process. Second, the Neaintain an internal audit function to provide management and the audit mittee ents of the panys risk management processes and system of internal control by October 31, 2004. But the benefits of an internal audit department arent unique to public panies. They are also applicable to private panies. If you are ent, The Schendous amount to the body of knoent, and his contributions issed. His co-authors dedicate this article to his memory. ENT? The motto of the internal audit department (IAD) at Schultitude of anagement improve controls, business processes, and business risk management. second, internal auditors serve a critical role as part of the corporate governance structure by ensuring that the pany achieves its objectives in an ethical, legal, and anner. Third, internal auditors help fight the battle against fraud. In 2004, the Association of Certified Fraud Examiners (ACFE) obtained data on 508 fraud cases totaling more than $761 million in losses. In the resulting 2004 Report t