内部审计与外部审计的作用.pptxVIP

Role of Internal and External Audit内部审计与外部审计的作用Federal Reserve System;Outline of the Discussion提纲 ;Role of Internal Audit 内部审计的作用;Role of External Audit外部审计的作用;Role of External Audit, cont.外部审计的作用（续）;New Rules for External Auditors对外部审计师的新规定;Evaluation of Internal Audit 内部审计评估;Audit Committee审计委员会 ;Audit Committee Structure 审计委员会的结构 ;Independence独立性;Independence, cont.独立性（续）;Required CEO and CFO Certifications首席执行官和财务总监必须申明的事项;Mission职责;Audit Resources审计的人力资源管理;Interaction with Senior Management与高级管理层的交流;Quality 质量 Timeliness 及时;Selected Types of Audit Coverage审计范围的类型;Internal Audit Approach内部审计方法;Risk Assessment Methodology风险评估方法;Sample Factors – Risk Assessment风险评估—因素例举;Transactional values/volumes 交易价值/交易量 Quality of management 管理质量 Reliance on data 对数据的依赖度 Access to physical assets实物资产的有权使用 Economic or political trends 经济或政治趋势;Annual Audit Plan年度审计计划;Annual Audit Plan, cont.年度审计计划（续）;Audit Programs审计程序;Audit Documentation审计文件;Audit Reports and Work Papers审计报告与工作底稿;Audit Work Papers 审计工作底稿 record of work performed 记录所做工作 proper documentation and cross-referencing 准确记录及交叉引用 analysis including sample methodology 分析工作方法 retention requirements 保留要求;Audit’s Exception Follow-up审计特例跟踪;Audit Outsourcing审计的外包;Overall Evaluation of Internal Audit内部审计的总体评价;Leveraging off Internal Audit充分发挥内部审计的作用;Relying upon External Audit对外部审计的依赖;Case Study案例研究;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。7月-217月-21Thursday, July 15, 2021 10、人的志向通常和他们的能力成正比例。18:34:5618:34:5618:347/15/2021 6:34:56 PM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。7月-2118:34:5618:34Jul-2115-Jul-21 12、越是无能的人，越喜欢挑剔别人的错儿。18:34:5618:34:5618:34Thursday, July 15, 2021 13、志不立，天下无可成之事。7月-217月-2118:34:5618:34:56July 15, 2021 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights. If Id gone alone, I couldnt have seen nearly as much, because