内部审计最佳实践(英文版)(pdf 34页)

内部审计最佳实践(英文版)目录：
Challenges . and the opportunities ..................... 1
The changing risk and control landscape ................... 5
The audit committee, chief executive and internal auditor.......... 7
Beyond 'tick and flick'  the watchdog consultant .............. 10
A different way to fish: control-risk and self assessment .......... 15
You only hit what you aim for ........................ 17
In search of . the auditor .......................... 20
Automation .................................. 23
Good and best practices .......................... 24
Challenges facing internal audit........................ 26
Deloitte's Internal Audit and Assurance practice ................ 28

 

内部审计最佳实践(英文版)内容提要：
I commend Aloysius and his team for this work. It will act as a defining
document for the internal audit profession in New Zealand. This timely
exposé provides confirmation that internal auditing is at a cross roads.
I found myself reading this and agreeing with the insights. The document
clearly identifies the paradigm shift occurring in control and risk
management and signposts for those of us in the corporate performance
assurance and improvement service how we must change to survive. The
traditional ways of internal auditing are under the microscope and the survey
reflects that many practicing internal auditors have started to make the
transition to new methods.
All professionals delivering corporate performance assurance and
improvement will benefit from this report. Readers, whether they are risk
managers, quality advisers, fraud examiners, IT assurance specialists or
change managers will see the synergies of their own role and that of the
leading edge internal auditor
Today's internal auditors are under pressure – not only do expectations for the
function continue to change, but so too has the way internal audit work is
actually performed. The fundamental importance of strong internal controls
has never waivered, but seldom has it been as high on the ‘radar screen’ of
senior management and directors.
What is more, the increasingly complex nature of business dynamics and the
sheer speed of change has increased the risk of internal auditors transforming
in a vacuum and its essential contribution to good corporate governance being
undervalued or misunderstood by stakeholders.
Through our own extensive experience in delivering internal audit, risk and
control assurance services, we hope to provide insights into the future of
internal audit and achieving excellence. Consider, for example:
n What are the implications of the changing risk and control landscape?
n What should the internal auditor be responsible for?
n What level of involvement in risk management and strategic management
systems? and

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