畢業(yè)設計（論文）--審計質(zhì)量控制研究

1、畢業(yè)設計論文-內(nèi)部審計質(zhì)量控制研究 摘 要強化內(nèi)部審計質(zhì)量控制是我國內(nèi)部審計日益開展的需要,是內(nèi)部審計工作水平的綜合反映和集中表達,是完善社會主義市場經(jīng)濟的需要。而目前我國在內(nèi)部審計質(zhì)量控制方面尚存在著許多的問題,有待我們進一步改善。從影響內(nèi)部審計質(zhì)量的各項因素入手, 提出幾點有利于加強內(nèi)部審計質(zhì)量控制的措施。本篇論文能夠表達理論上的創(chuàng)新性和指導審計實踐的功能AbstractWith the increasing development of Chinas internal audit, strengthening the internal audit quality control has

2、become an essential requirement .The quality control of internal audit is integrated and centralized reflects. Strengthening the quality control of internal audit is also for the need of perfecting socialism market economy. But now there are a lot of problems in the quality control of internal audit

3、.The IAD is a critical part of corporate governance. First, an effective IAD can help a company reach its goals by helping management improve controls, business processes, and business risk management. Second, internal auditors serve a critical role as part of the corporate governance structure by e

4、nsuring that the company achieves its objectives in an ethical, legal, and well-governed manner. Given its importance, how should a company begin to establish an effective internal audit quality control?According to the analysis of the quality elements, this paper puts forward some measures to stren

5、gthen the quality control of internal audit. The current situation of the audit quality control of the enterprise interior of our country at present has been analyzed. It is mainly shown that the inside organizational system of audit agency does not meet the needs of quality control; the personnels

6、quality of the internal audit does not meet the need too. The quality control system of the perfect internal audit has not been set up. Secondly，from such respects as guaranteeing the independence of the internal audit，perfect the work organization of the internal audit and complete the operating me

7、chanisms of it，the measures of strengthening the auditing quality control of the internal auditI hope this paper brings forth new ideas in the theory and has the function of guiding practice。Keywords: Internal audit; Audit quality; Quality control目 錄摘 要IAbstractII緒 論11 內(nèi)部審計質(zhì)量控制概述21.1 內(nèi)部審計質(zhì)量控制的含義2 內(nèi)部

8、審計2 內(nèi)部審計質(zhì)量3 內(nèi)部審計質(zhì)量控制31.2 內(nèi)部審計質(zhì)量控制的必要性3 理論上的必要性3 現(xiàn)實必要性42 當前企業(yè)內(nèi)部審計質(zhì)量控制存在的問題62.1內(nèi)部審計機構設置不標準而且制度不健全6 內(nèi)部審計機構設置不標準6 內(nèi)部審計質(zhì)量控制制度不健全62.2 內(nèi)部審計隊伍素質(zhì)有待提高7 內(nèi)部審計人員知識結構不合理7 內(nèi)部審計人員職業(yè)素養(yǎng)欠佳7 內(nèi)部審計人員安排隨意性較大82.3 內(nèi)部審計質(zhì)量控制手段不全面8 督導復核具體職責內(nèi)容不明確8 內(nèi)部審計考核未能有效執(zhí)行9 內(nèi)部審計責任追究不到位103 加強企業(yè)內(nèi)部審計質(zhì)量控制的對策113.1建立健全有效的內(nèi)部審計組織保障機制和質(zhì)量控制制度11 健全有效的

9、內(nèi)部審計組織保障機制11 建立健全質(zhì)量控制制度113.2 建立內(nèi)部審計質(zhì)量控制的人員保障機制12 建立職業(yè)準入制度和從業(yè)資格制度12 建立內(nèi)部審計人員職業(yè)教育和后續(xù)教育制度133.3 建立內(nèi)部審計質(zhì)量控制的手段保障機制13 充分發(fā)揮審計組長的督導作用13 抓好三級復核制度的落實13 建立責任追究和獎懲制度143.4 建立內(nèi)部審計質(zhì)量控制的全過程控制制度14 審前控制14 審中控制15 審后控制15結 論17致 謝18參考文獻19Appendix20附 錄25緒 論鄭力會長在中國內(nèi)部審計協(xié)會四屆四次理事會擴大會議上的報告中指出：“要特別關注內(nèi)部審計的質(zhì)量控制建設，審計質(zhì)量控制是今年全國審計工作會

10、議的一項主題，李金華審計長在報告中對我國審計情況做出了審計管理水平低，是當前審計工作中存在的突出問題，是制約審計水平提高的一個重要因素的準確判斷也符合內(nèi)部審計的情況。這就需要對加強內(nèi)部審計質(zhì)量控制的必要性和意義做全面的認識和理解，首先在意識上重視起來，為做好內(nèi)部審計工作，實現(xiàn)審計工作法制化、標準化、科學化目標提供前提條件。內(nèi)部審計組織內(nèi)部對審計質(zhì)量的控制是審計質(zhì)量控制的重心所在.由于中國內(nèi)部審計是基于國家審計的要求才建立起來的,天然的缺乏使其缺乏提高審計質(zhì)量的內(nèi)在動力,審計組織地位低,審計人員積極性缺乏,審計質(zhì)量較差。而審計質(zhì)量是審計工作的生命，它直接影響到審計監(jiān)督作用的發(fā)揮水平，強化審計質(zhì)量

11、控制是提高審計質(zhì)量的保證，它涉及審計的各項工作，貫穿于每個審計工程的全過程，審計質(zhì)量控制的好壞，成為衡量全部審計工作優(yōu)劣的標準。可見，必須認真做好內(nèi)部審計質(zhì)量控制的管理工作。本文在研究過程中,主要通過語言論述以及理論知識聯(lián)系實際，詳細闡述了如何建立健全內(nèi)部審計質(zhì)量控制。希望能夠幫助企業(yè)從本單位的根本利益出發(fā)主動實施審計活動、做出審計判斷、提出審計意見和建議,從而能更有效地幫助單位實現(xiàn)目標。1 內(nèi)部審計質(zhì)量控制概述1.1 內(nèi)部審計質(zhì)量控制的含義 內(nèi)部審計 內(nèi)部審計是由部門、單位內(nèi)設的審計機構從內(nèi)部對其財務收支的真實性、合法性和效益性進行的審計監(jiān)督。內(nèi)部審計具有不同于外部審計的特征，并在經(jīng)濟開展中

12、發(fā)揮著獨特的作用。 與外部審計相比，內(nèi)部審計具有以下幾個特征：效勞的內(nèi)向性效勞的內(nèi)向性是內(nèi)部審計的根本特征。內(nèi)部審計的目的在于促進本部門、本單位經(jīng)營管理和經(jīng)濟效益的提高，因而內(nèi)部審計既是本單位的審計監(jiān)督者，也是根據(jù)單位管理要求提供專門咨詢效勞者。工作的相對獨立性 內(nèi)部審計同外部審計一樣，都必須具有獨立性，在審計過程中必須根據(jù)國家法律法規(guī)及有關財務會計制度，獨立地檢查、評價本部門、本單位及所屬各部門、各單位的財務收支及與此相關的經(jīng)營管理活動，維護國家利益。審計程序的相對簡化性內(nèi)部審計的程序主要包括規(guī)劃、實施、終結和后續(xù)審計四個階段。由于內(nèi)部審計機構對本部門、本單位的情況比擬熟悉，在具體實施審計過

13、程中，各個階段的工作都大為簡化。審查范圍的廣泛性內(nèi)部審計主要是為單位經(jīng)營管理效勞的，這就決定了內(nèi)部審計的范圍必然要涉及到單位經(jīng)濟活動的方方面面。一般應做到，本部門、本單位的領導要求審查什么，內(nèi)部審計人員就應審查什么。審計實施的及時性 內(nèi)部審計機構是本部門、本單位的一個部門，內(nèi)部審計人員是本部門、本單位的職工，因而可根據(jù)需要隨時對本部門、本單位的問題進行審查。一是可以根據(jù)需要，簡化審計程序，在本部門、本單位負責人的領導下，及時開展審計；二是可以通過日常了解，及時發(fā)現(xiàn)管理中存在的問題或問題的苗頭，并且可以迅速與有關職能部門溝通或向本部門、本單位最高管理者反映，以便采取措施，糾正已經(jīng)出現(xiàn)和可能出現(xiàn)的

14、問題。質(zhì)量控制是全員、全過程的管理活動，要求審計中的每個環(huán)節(jié)、每個人、每項工作必須為其他人員的工作質(zhì)量提供保障，而不是孤立的。一些企業(yè)未根據(jù)實際建立健全一套行之有效的內(nèi)部審計規(guī)章制度，缺乏宏觀指導，責任不清、獎罰不明，操作程序不標準，隨意性大有效的內(nèi)部審計質(zhì)量控制手段應包括內(nèi)審制度約束、內(nèi)審督導復核、內(nèi)審考核、內(nèi)審責任追究等。但企業(yè)內(nèi)部審計在這一環(huán)節(jié)上普遍存在以下問題。 內(nèi)部審計應建立分級督導制度，對各個層次的審計工作進行監(jiān)督與指導。督導工作的好壞直接關系到內(nèi)審工作質(zhì)量的上下。1明確督導工作應該是全方位、全過程和全人員的。督導實際上是對內(nèi)審工作的內(nèi)部監(jiān)督，應貫穿于整個內(nèi)審工作的全過程。督導應該

15、存在于內(nèi)審工程開展的各個方面，貫穿于審計工程的始終，并涵蓋所有的內(nèi)部審計人員。督導包括審計準備期間、審計實施中和審計終結階段的指導和監(jiān)督。特別是事前的指導和事中的監(jiān)督比事后的檢查，更能提高審計效率和工作質(zhì)量。現(xiàn)實情況，由于受人員、機構編制等因素的制約，內(nèi)部監(jiān)督僅限于底稿編制人是否簽字，要素是否齊全、報告結構和詞語方面標準與否等，監(jiān)督缺乏實質(zhì)內(nèi)容，督導的層次在深度和廣度上還比擬匱乏，督導處于低層次水平。2考慮勝任能力。審計工程需要通過審計人員來完成，因此，審計人員本身的勝任能力及明確所從事具體審計工程的要求，是保證審計工程完成質(zhì)量的根本前提。3加強各環(huán)節(jié)督導的質(zhì)量控制。督導首先表現(xiàn)為以審計方案和

16、方案統(tǒng)馭審計實施過程，制定可行的審計方案和方案是督導的重要環(huán)節(jié)；實施審計過程的督導；復核工作底稿的質(zhì)量；運用專業(yè)判斷能力，確認審計證據(jù)的充分性、相關性和可靠性；確認審計報告的可靠性及審計建議的可行性,可從以下幾方面進行:a、負責現(xiàn)場審計的人員經(jīng)驗是否充足。b、已完成的審計工作是否到達了內(nèi)審機構擬定的質(zhì)量標準。c、在審計推斷和做出結論的過程中，是否存在著審計人員的偏見。4與被審計單位溝通。內(nèi)審機構應重視被審計單位提出的異議，督導人員有責任進行核實和復查，確保審計結論的可靠。5確認和評估審計目標實現(xiàn)的情況及審計人員遵循內(nèi)部審計準那么的情況，確保內(nèi)部審計工作的質(zhì)量。積極探索勇于創(chuàng)新不斷深化領導干部經(jīng)

17、濟責任審計余姚市的領導干部經(jīng)濟責任審計工作起步較早，1996年開始就探索并組織實施領導干部經(jīng)濟責任審計。近幾年以來，余姚市審計局按照審計署“積極穩(wěn)妥、量力而行、提高質(zhì)量、防范風險的十六字方針和上級審計機關對經(jīng)濟責任審計工作的要求，審計范圍不斷擴大，審計方法不斷創(chuàng)新，審計程序不斷標準，審計效果不斷顯現(xiàn)，有效地促進了領導干部執(zhí)政能力和管理水平的提高，強化了對領導干部權力的制約和監(jiān)督，標準了鄉(xiāng)鎮(zhèn)街道和市直部門的財經(jīng)秩序。在一定程度上促進了余姚市經(jīng)濟和社會的開展。2000年至2003年共審計余姚市管領導干部72人，共查處違規(guī)金額2788萬元，管理不標準金額26197萬元，上繳財政130萬元。興旺市場經(jīng)

18、濟國家的職業(yè)資格制度，是伴隨各國的市場經(jīng)濟體系逐步形成的，與其經(jīng)濟制度相互適應。我國的社會主義市場經(jīng)濟體制框架才初步建立，各項制度還處于完善階段，職業(yè)資格制度由于受管理體制、分配制度和人事制度等各種因素的制約，改革進程更為緩慢，與經(jīng)濟社會開展不相適應的矛盾更加突出，給雇主和勞動者都帶來許多不便。改革職業(yè)資格管理體制，形成完整、科學的管理體系，標準職業(yè)資格管理是完善我國社會主義市場經(jīng)濟體系的緊迫任務。2004年，全國人大常委會制定公布了行政許可法，把特殊行業(yè)職業(yè)資格的設定、授予規(guī)定為行政許可，這為完善我國的職業(yè)資格管理制度提供了法律根底和制度框架，我們應當發(fā)揮后發(fā)優(yōu)勢，吸取興旺市場經(jīng)濟國家的經(jīng)驗

19、，形成科學合理的職業(yè)資格管理制度。 39項審計標準辦事，提高內(nèi)審工作程序的標準性。2427：5469 英 安德魯D?錢伯斯AndrewDChambers等著；陳華等譯內(nèi)部審計中國財政經(jīng)濟出版社200503：21：3335 Establishing An Effective Internal Audit Department the Journal of Finance200103：419AppendixEstablishing An Effective Internal Audit Department12WHY?ESTABLISH?AN?INTERNAL?AUDIT?DEPARTMENT?T

20、he?motto?of?the?internal?audit?department? IAD ?at?Schwan?is?advancing?the?business.?There?are?a?multitude?of?ways?in?which?internal?auditors?can?help?accomplish?that?objective.?First,?an?effective?IAD?can?help?a?company?reach?its?goals?by?helping?management?improve?controls,?business?processes,?and

21、?business?risk?management.?second,?internal?auditors?serve?a?critical?role?as?part?of?the?corporate?governance?structure?by?ensuring?that?the?company?achieves?its?objectives?in?an?ethical,?legal,?and?well-governed?manner.?Third,?internal?auditors?help?fight?the?battle?against?fraud.?In?2004,?the?Ass

22、ociation?of?Certified?Fraud?Examiners? ACFE ?obtained?data?on?508?fraud?cases?totaling?more?than?$761?million?in?losses.?In?the?resulting?2004?Report?to?the?Nation,?the?ACFE?stated?that?approximately?57%?of?the?victim?organizations?in?its?study?had?an?internal?audit?function?and?that?those?organizat

23、ions?suffered?a?median?fraud?loss?of?$80,000?compared?to?median?losses?of?$130,000?for?companies?without?internal?audit?departments.?This?result?is?similar?to?the?ACFEs?2002?study?where?the?median?fraud?losses?were?$87,500?for?entities?with?internal?auditors?vs.?$153,000?for?those?without.?The?IAD?i

24、s?a?critical?part?of?corporate?governance?along?with?senior?management,?the?audit?committee,?and?the?external?auditors.?Internal?auditors?can?be?considered?the?eyes?and?ears?of?management?as?well?as?the?corporate?conscience.?Given?its?importance,?how?should?a?company?begin?to?establish?an?effective?

25、IAD?START?WITH?THE?LEADER?Finding?a?qualified?department?head?is?a?crucial?first?task.?Not?only?should?the?chief?audit?executive?possess?the?necessary?internal?audit?technical?skills,?but?he?or?she?should?also?be?able?to?gain?respect?from?both?management?and?the?audit?committee.?Good?communication?s

26、kills,?objectivity,?and?strong?moral?character?are?also?desirable?characteristics.?The?creation?of?Schwans?IAD?was?driven?by?personnel?changes?in?top?management.?The?first?nonfamily-member?CEO,?who?had?a?long?and?distinguished?career?in?the?food?business,?came?on?board?in?1999.?At?about?the?same?tim

27、e,?a?new?audit?committee?chair?began?his?service.?In?2002,?a?new?CFO?was?hired?who?had?extensive?public?accounting?experience.?This?new?leadership?helped?the?company?slowly?make?changes.?It?improved?the?governance?structure?by?establishing?an?internal?audit?department?while?retaining?the?positive?as

28、pects?of?the?companys?corporate?culture,?including?its?high?standards?of?ethics,?values,?and?hard?work.?Thus,?the?creation?of?the?IAD?was?part?of?a?company-wide?effort?to?improve?control?and?governance?structures?for?a?privately?held?but?global?company?that?had?the?goal?of?doubling?in?size?from?2002

29、?to?2007.?After?conducting?a?regional?and?national?search?through?a?recruiting?firm,?the?management?team?chose?Randy?Just?to?be?their?CAE.?He?brought?with?him?extensive?public?accounting?and?internal?auditing?experience.?THE?CHARTER?AND?MISSION?Once?the?CAE?is?hired,?he/she?should?lead?the?developme

30、nt?of?the?written?audit?charter,?which?sets?forth?the?purpose,?authority,?and?responsibilities?of?the?IAD.?Such?a?charter,?which?should?be?approved?by?the?audit?committee?on?behalf?of?the?board?of?directors,?is?crucial?for?sending?the?message?throughout?the?organization?that?internal?auditing?is?vie

31、wed?as?a?priority?and?has?the?endorsement?of?both?executive?management?and?the?audit?committee.?The?charter?should?also?clearly?establish?the?independence?of?the?IAD?because?its?critical?that?internal?auditors?be?organizationally?independent?of?management?in?order?to?enhance?their?effectiveness.?Thi

32、s?independence?allows?the?auditors?to?perform?their?work?objectively?and?without?bias?or?concern?that?they?would?be?unduly?influenced?by?management.?Schwan?decided?its?IAD?should?report?directly?to?the?CFO?for?administrative?purposes.?For?purposes?of?governance,?it?established?an?advisory?relationsh

33、ip?between?the?IAD?and?the?boards?audit?committee.?But?these?relationships,?whether?direct?reporting?or?advisory,?were?flexible,?depending?on?the?styles?of?individual?managers.?Schwans?audit?committee?chair?was?very?hands?on?and?viewed?his?relationship?with?the?IAD?to?be?as?direct?as?the?CFO/IAD?rel

34、ationship.?The?audit?charter?protected?the?IADs?independence?by?ensuring?full?access?by?the?CAE?to?the?audit?committee?and?protecting?the?CAE?from?removal?without?the?approval?of?the?audit?committee.?In?addition,?Schwans?audit?committee?charter?established?that?the?IAD?was?accountable?to?the?board?o

35、f?directors?through?the?audit?committee.?The?IAD?mission?statement?should?be?specified?in?the?charter.?The?mission?of?Schwans?IAD?was:?To?provide?independent,?objective?assurance?services?designed?to?add?value?and?improve?the?Schwan?Companys?operations.?The?IAD?helps?the?organization?accomplish?its?

36、objectives?by?bringing?a?systematic,?disciplined?approach?to?evaluate?and?improve?the?effectiveness?of?the?overall?control?environment?and?the?network?of?enterprise?business?risk?management?control?and?governance?processes.?This?mission?statement?is?almost?verbatim?with?the?Institute?of?Internal?Aud

37、itors?approved?definition?of?the?purpose?of?internal?auditing.?In?other?words,?the?departments?mission?corresponds?with?Schwans?overall?mission?in?that?the?IAD?exists?to?help?the?company?reach?its?goals?and?achieve?its?business?objectives?in?an?ethical,?legal,?well-governed?manner.?This?mission?is?a

38、ccomplished?by?helping?improve?controls,?business?processes,?and?business?risk?management.?To?promote?good?relations?and?introduce?the?lADs?mission?at?Schwan,?Randy?Just?initially?met?with?all?the?members?of?executive?management?and?then?the?senior?management?to?gain?an?understanding?of?their?expect

39、ations.?Through?these?meetings?he?was?able?to?introduce?internal?auditing?as?a?service?function?charged?with?helping?management?to?achieve?company?objectives?rather?than?as?something?to?fear?or?view?as?a?threat.?STAFFING?THE?DEPARTMENT?Based?on?the?analysis?of?Schwans?external?auditor,?the?audit?com

40、mittee?and?senior?management?decided?to?staff?the?IAD?with?10?internal?auditors?supported?by?an?annual?budget?of?approximately?$1.63?million.?The?size?of?the?function?was?expected?to?increase?as?the?company?grew.?Ideally,?Just?wanted?people?at?the?senior?and?manager?level?to?have?public?accounting?e

41、xperience?as?well?as?internal?auditing?work?in?industry.?He?recognized?that?it?wasnt?possible?to?find?people?at?the?staff?level?with?that?combination?of?experience.?He?staffed?the?IAD?so?it?possessed?a?fairly?broad-based?assortment?of?expertise?in?financial,?operational,?compliance,?and?information?

42、systems?auditing.?Initially,?the?greatest?challenge?was?convincing?qualified?people?to?relocate?to?Schwans?corporate?headquarters?in?Marshall,?Minn.,?a?community?three?hours?from?Minneapolis?with?a?population?of?12,000.?While?this?is?an?attractive?community?for?individuals?with?a?family-based?lifest

43、yle,?it?was?a?hurdle?to?overcome?in?seeking?to?completely?staff?a?new?IAD.?The?company?used?industry?contacts?to?recruit?staff?in?addition?to?receiving?assistance?from?outside?recruiting?organizations.?After?a?few?months,?Schwan?was?able?to?fill?all?the?positions.?OVERALL?STRATEGY?Once?the?staffing?

44、was?completed,?Just?worked?with?two?of?his?managers?to?develop?a?risk-based?assessment?methodology?tied?to?the?COSO? Committee?of?Sponsoring?Organizations?of?the?Treadway?Commission ?internal?control?framework?and?a?consumer?products?business?process?model.?The?IAD?used?this?risk-based?approach?to?d

45、etermine?the?scope?of?its?services.?As?part?of?this?risk?assessment?process,?Just?reviewed?the?strategic?plans?of?the?company?and?its?business?units.?The?lADs?efforts?focused?on?the?key?areas?and?objectives?on?which?the?company?and?the?business?units?focused.?This?was?accomplished?by?having?auditors

46、?meet?with?executives?at?the?various?business?units?and?walk?through?a?questionnaire?they?developed?as?part?of?the?risk-based?assessment?approach?The?IAD?then?weighted?and?prioritized?potential?projects?across?all?the?business?units,?giving?consideration?to?the?volume?of?their?activities?and?their?i

47、mportance?to?the?companys?overall?strategic?plan.?RISK-BASED?ASSESSMENT?The?risk?assessment?framework?closely?incorporated?the?concepts?of?risk?and?control.?Schwan?established?business?objectives?at?all?levels?of?the?company?from?corporate?down?through?each?business?unit.?To?achieve?these?objectives

48、,?it?put?in?place?core?business?processes?that?were?groupings?of?related?business?activities? e.g.,?procure?materials,?manufacture?products,?distribute?products,?sell?products,?serve?customers .?The?core?business?practices?were?supported?by?processes?that?provided?resources?and?services?to?them.?Ris

49、ks?threaten?the?achievement?of?business?objectives?at?all?levels,?while?controls?are?the?activities?put?into?place?to?manage?or?mitigate?the?risks.?Controls?are?often?built?into?the?core?business?processes?and?support?processes.?Within?each?process,?the?IAD?assessed:?*?Gross?risk? threats?or?impedim

50、ents?to?the?accomplishment?of?corporate?or?process?objectives ,?*?Strength?of?relevant?controls?and?managements?response?to?the?identified?risks,?and?*?Residual?risk? a?reevaluation?of?risk?in?light?of?controls?and?managements?response .?The?IAD?rated?the?risks?based?on?the?magnitude?of?the?impact?o

51、f?the?risk?as?well?as?its?probability.?They?conducted?residual?risk?assessments?through?focused?interviews?with?multiple?levels?of?management,?a?review?of?business?plans,?analysis?of?financial?and?operational?reports,?and?a?review?of?miscellaneous?information? e.g.,?industry?information,?process?doc

52、umentation .?For?validation,?they?discussed?the?assessment?results?with?the?appropriate?levels?of?management.?At?Schwan,?food?quality?and?safety?is?one?area?of?continual?vigilance.?Every?single?batch?of?raw?materials?or?product?that?comes?into?Schwans?factories?is?tested?for?contamination,?and?the?I

53、AD?assesses?a?gross?risk?of?contamination?of?raw?materials?at?a?certain?level.?As?a?result?of?Schwans?very?stringent?controls,?residual?risk?has?been?assessed?as?extremely?low.?ASSESSING?EFFECTIVENESS?On?average,?Just?reviewed?the?status?of?the?internal?auditing?plan?with?the?auditing?committee?five

54、?times?a?year.?The?main?criterion?against?which?the?success?of?the?IAD?was?measured?was?whether?the?internal?auditors?were?adding?value.?For?example,?were?the?major?projects?being?performed?Was?the?IAD?receiving?requests?from?the?business?units?for?other?projects?Just?budgeted?approximately?80%?of?t

55、he?internal?audit?staff?time?for?projects?identified?through?the?risk?assessment?process,?leaving?20%?of?their?time?open?for?emerging?priorities.?In?its?first?year,?the?department?received?a?large?number?of?requests?for?other?projects,?and?that?was?clearly?viewed?as?a?substantial?measure?of?success.

56、?During?the?meetings?with?the?audit?committee,?Just?also?reported?what?percentage?of?the?audit?plan?was?complete,?although?that?wasnt?the?primary?measure?of?success?since?the?IAD?was?created?to?address?risk?as?it?arises.?Consequently,?the?annual?internal?audit?plan?could?be?revisited?throughout?the?

57、year?and?changed?as?need?dictated.?Another?major?measure?of?success?was?the?open?acceptance?by?the?business?units?and?their?willingness?to?work?with?the?internal?auditors.?On?the?audits?that?came?up?in?the?risk?assessment?process,?company?personnel?were?willing?to?offer?ideas?on?areas?where?they?fel

58、t?they?could?use?audits,?and?they?called?the?internal?auditors?for?projects.?附 錄建立一個有效的內(nèi)部審計部門?為什么要建立一個有效的內(nèi)部審計部門呢？在Schwan的內(nèi)審部門中有這么一句箴言advancing?the?business.內(nèi)部審計的幫助下很多方法都可以到達這個目標。? 首先，一個有效的內(nèi)部審計部門可以幫助公司實現(xiàn)改善控制、業(yè)務流程和經(jīng)營風險管理的目標。?其次，內(nèi)部審計效勞作為公司管理結構的一個重要的角色，確保了公司以道德、法律和較好的管理方法到達目的。?第三，內(nèi)部審計還可以幫助進行反對欺詐的斗爭。2004年，被ACFE查處的508件欺詐案件共造成了$761萬的損失。2004年關于的國家報告中,ACFE陳述了它的研究，大約57%的受害人組織有了一個內(nèi)部審計的功能而且那些組織遭受的損失相對于沒有內(nèi)部審計部門的公司造成的$130,000的損失而言是$80,000的欺詐損失。$87,500的欺詐損失相比于沒有內(nèi)審部門的$153,000的欺詐損失，這個結果和ACFE在2002年的欺詐損失很相近。?內(nèi)部審計部門是公司管理