商业银行内部审计与外部审计作用培训.ppt

Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Role of Internal and External Audit 内部审计与外部审计的作用 Federal reserve system Evaluadon onry. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd  Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Outline of the Discussion 提纲 Specific roles of internal and external audit 内部审计与外部审计的作用 a Interaction with external audit 与外部审计的互动 a Effectiveness of the internal audit function 内部审计的有效性 a Analysis of the quality of audit work 审计质量分析 Leveraging off internal and external audit 充分发挥内部审计与外部审计的作用 Evaluadon onry. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd  Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Role of Internal audit 内部审计的作用 a Independent review assessment of the effectiveness of nternal controls 对内部审计的有效性进行独立评估 Detail oriented approach based on sufficient transaction testing 以充分交易测试为基础的细节检查 a Audit coverage is based on entity-wide and business line risks 审计内容应以公司整体风险和业务环节风险为基础 Evaluadon onry. ith Aspose slides for NET 4o client P Evaluation only. Created with Aspose Slides for NET 4.0 Client Profile 171 Copyright 2004 -2017 Aspose Pty Ltd  Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evalu