治理中审计功能、重要性及实施因素分析.pdfVIP

Chapter5Internalauditincorporategovernance

1Functionandimportanceofinternalaudit

1.1Definition

Internalauditisantappraisalfunctionestablishedwithinanorganization

toexamineandevaluateitsactivitiesasaservicetotheorganization

1.2Importanceofinternalaudit

1Insomejurisdictionitisrequiredbystatuteorcodesofgoodpractice

2Itisamanagementcontrolandprovidesancecheckonthecontrolsystems

inacompany.

3Thescopeofinternalauditingwithinanorganizationisbroadandmayinvolve

internalcontroltopicssuchas:

※Efficiencyofoperations

※Reliabilityoffinancialreporting

※Deterringandinvestiingfraud

※Safeguardassets

※Compliancewithlawsandregulations

1.3Factorsoftheneedforinternalaudit

1Notallorganizationshaveaninternalauditfunction.Theneedforaninternal

auditfunctionwillvarydependingoncompanyspecificfactorsincluding:

※Scale,diversityandcomplexityofcompany’sactivities

※Thenumberofemployee（sizeoforganization）

※Changesintheorganizationalstructures,reportingprocessesorunderlying

informationsystems

※Changesinkeyrisks（anytrendsorcurrentfactorsrelevanttothecompany’s

activities,marketsorotheraspectsofitsexternalenvironment,thathaveincreased,or

areexpectedtoincreasetherisksfacedbythecompany）

※Problemswithinternalcontrolsystems

※Anincreasednumberofunexinedorunacceptedevent

※Cost-benefitconsiderations

2Ifthecompanydoesnothaveaninternalauditfunction

※Theauditcommitteeshouldfromtimetotimereviewwhetherthereisaneedforan

internalauditfunctionandmakearec