课件：内部审计增值三.pptx

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