内部审计增值课件三.pptxVIP

Internal Audit: Adding ValueMay 31 – June 3, 2011Lesson 3;Agenda; Capability Maturity Models;What is a Capability Maturity Model?;; ;Elements of the maturity model?;Origins of the CMM model;Lesson 3;Lesson 3;IA Model;Underlying Principles;Selecting Optimum Capability; ;IA Activity Elements;Internal Audit - Capability Model Matrix ;;; Effective Compliance and Assessing the Compliance and Ethics Program;Increased Importance of Compliance;Compliance Requirements;;Factors Increasing Complexity of the Legal and Regulatory Environment ;What are the Costs?;What are the Direct Costs?;What are the Costs?;What are the Costs?;Not Just U S Issue;Federal Sentencing Guidelines for Organizations;Federal Sentencing Guidelines for Organizations;Federal Sentencing Guidelines for Organizations;Federal Sentencing Guidelines for Organizations;Federal Sentencing Guidelines for Organizations;What is intent behind guidelines?;Effective Compliance;What is Compliance;Federal Sentencing Guidelines for Organizations;Criteria for effective compliance program – 7 minimal requirements;Criteria for effective compliance program – 7 minimal requirements;Criteria for effective compliance program – 7 minimal requirements;Additional Guidelines for Effective Compliance and Ethics Programs;Additional Guidelines for Effective Compliance and Ethics Programs;Elements of an Effective Compliance and Ethics Program;An Ethical Business Culture?;Lesson 3;Organizational Culture;Organizational Culture;Issue of Alignment;Code of Ethics – Page 57;Culture Matters;Assessing the Effectiveness of the Compliance and Ethics Program;Assessment;IIA Standards;Board’s Role;Reasonable Oversight;Management’s Responsibility;Auditing Compliance System Effectiveness;Auditing Compliance System Effectiveness;; Assessing the Compliance and Ethics Program - Case;SHR Corporation ;SHR Corporation;Ethics;Part 1;Part 2;Part 3;Part 4;SHR Compliance and Ethics Program Maturity Template ;Part 5SHR’s Gift Exchange Policy;Control (Level