追求内审的卓越(pdf 34页)

追求内审的卓越目录：
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

 

 

追求内审的卓越内容提要：
   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 n How best to resource the function? This publication also incorporates the results of Deloitte's recent survey of internal auditors which was endorsed by the Institute of Internal Auditors, New Zealand, the Institute of Directors and the Institute of Chartered Accountants of New Zealand. Over 260 New Zealand chief internal auditors, chairs of audit committees and chief executives provided their views on a range of matters relevant to internal audit. We are grateful to all the respondents for their contribution. There is a strong sense that today's internal auditors are adding value by enhancing their control environment and encouraging better risk management. While our study is not exhaustive, we believe that it will further assist the dialogue on the critical issues facing internal auditors as well as offer ideas to internal auditors grappling daily with the task of reinventing themselves. We hope to stimulate change and provide a springboard from which internal audit can leap with confidence into the next century to meet the challenge of change.

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