中英文绩效审计.ppt

一、谁履行审计职责？WHO IS ACCOUNTABLE FOR AUDIT? 2.内部审计机构 Internal Audit Department 六种组织模式 Six Structure Models (a) 隶属于高管层 Subject to Senior Management (b) 隶属财务部门 Subject to Financial Department (c) 与纪检监察合署办公 Co-ordinate with Discipline Inspection and Supervision Department 二、审计什么？What do we audit? 见下面案例分析 二、审计什么？What is audit? 从政府审计看： 1.政府审计的对象 THE TARGET OF GOVERNMENT AUDIT (a) 确定政府审计对象的直接依据 Guidance to determine the object of government audit 三、政府审计热点及发展趋势预测Government Audit Point and Forecast Development Trend  1.对舞弊审计的关注 Attention to Fraud 2.颇具特色的经济责任审计 Featured Economic Responsibility Audit 3.正在全面铺开的效益审计 Performance Audit 4.逐渐受到重视国家经济安全审计 State Economy Safety Audit (b) 我国内部审计协会的定义 Definition of Internal Audit in China 我国内部审计协会在2003年5月颁发并于6月1日施行的《内部审计基本准则》中对内部审计定义如下： According to CICPA’s Principles of Internal Auditing, issued in May 2003, the definition of Internal Audit is: “内部审计是独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为，以促进加强经济管理和实现经济目标。” Internal auditing is an independent supervision and assessment activity designed to assure authenticity and validity of revenues, expenditures economic activities of an organization itself and its subsidiaries. It helps an organization accomplishes its economic objectives and improves management. （c）审计署４号令的定义 2003年４月，审计署在其颁发的４号令《审计署关于内部审计工作的管理规定》的第二条中规定： National Audit Office issued an order in April 2003 - Regulation about Internal Auditing Practice, the second policy is: “内部审计是独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为，以促进加强经济管理和实现经济目标。” Internal auditing is an independent supervision and assessment activity designed to assure authenticity and validity of revenues, expenditures economic activities of an organization itself and its subsidiaries. It helps an organization accomplishes its economic objectives and improves management. (d) 内部审计客体总结 Internal Audit Summary IIA 内部控制、风险管理、治理程序 Internal control, risk management, governance procedures