內(nèi)部審計(jì)與外部審計(jì)的作用(共33頁).ppt

1、1 Role of Internal and External Audit內(nèi)部審計(jì)與外部審計(jì)的作用內(nèi)部審計(jì)與外部審計(jì)的作用Federal Reserve System2Outline of the Discussion提綱提綱 3Role of Internal Audit 內(nèi)部審計(jì)的作用內(nèi)部審計(jì)的作用4Role of External Audit外部審計(jì)的作用外部審計(jì)的作用5Role of External Audit, cont.外部審計(jì)的作用（續(xù)）外部審計(jì)的作用（續(xù)）6New Rules for External Auditors對外部審計(jì)師的新規(guī)定對外部審計(jì)師的新規(guī)定7Evaluati

2、on of Internal Audit 內(nèi)部審計(jì)評估內(nèi)部審計(jì)評估8Audit Committee審計(jì)委員會審計(jì)委員會 9Audit Committee Structure 審計(jì)委員會的結(jié)構(gòu)審計(jì)委員會的結(jié)構(gòu) 10Independence獨(dú)立性獨(dú)立性11Independence, cont.獨(dú)立性（續(xù)）獨(dú)立性（續(xù)）12Required CEO and CFO Certifications首席執(zhí)行官和財(cái)務(wù)總監(jiān)必須申明的事項(xiàng)首席執(zhí)行官和財(cái)務(wù)總監(jiān)必須申明的事項(xiàng)13Mission職責(zé)職責(zé)14Audit Resources審計(jì)的人力資源管理審計(jì)的人力資源管理15Interaction with Senio

3、r Management與高級管理層的交流與高級管理層的交流16Quality 質(zhì)量質(zhì)量 Timeliness 及時及時17Selected Types of Audit Coverage審計(jì)范圍的類型審計(jì)范圍的類型18Internal Audit Approach內(nèi)部審計(jì)方法內(nèi)部審計(jì)方法19Risk Assessment Methodology風(fēng)險評估方法風(fēng)險評估方法20Sample Factors Risk Assessment風(fēng)險評估風(fēng)險評估因素例舉因素例舉21Sample Factors Risk Assessment風(fēng)險評估風(fēng)險評估因素例舉因素例舉22Annual Audit Pla

4、n年度審計(jì)計(jì)劃年度審計(jì)計(jì)劃23Annual Audit Plan, cont.年度審計(jì)計(jì)劃（續(xù)）年度審計(jì)計(jì)劃（續(xù)）24Audit Programs審計(jì)程序?qū)徲?jì)程序25Audit Documentation審計(jì)文件審計(jì)文件26Audit Reports and Work Papers審計(jì)報(bào)告與工作底稿審計(jì)報(bào)告與工作底稿27Audit Reports and Work Papers審計(jì)報(bào)告與工作底稿審計(jì)報(bào)告與工作底稿28Audits Exception Follow-up審計(jì)特例跟蹤審計(jì)特例跟蹤29Audit Outsourcing審計(jì)的外包審計(jì)的外包30Overall Evaluation of Internal Audit內(nèi)部審計(jì)的總體評價內(nèi)部審計(jì)的總體評價31Leveraging off Internal Audit充分發(fā)揮內(nèi)部審計(jì)的作用充分發(fā)揮內(nèi)部審計(jì)的