计算机应用 | 古代文学 | 市场营销 | 生命科学 | 交通物流 | 财务管理 | 历史学 | 毕业 | 哲学 | 政治 | 财税 | 经济 | 金融 | 审计 | 法学 | 护理学 | 国际经济与贸易
计算机软件 | 新闻传播 | 电子商务 | 土木工程 | 临床医学 | 旅游管理 | 建筑学 | 文学 | 化学 | 数学 | 物理 | 地理 | 理工 | 生命 | 文化 | 企业管理 | 电子信息工程
计算机网络 | 语言文学 | 信息安全 | 工程力学 | 工商管理 | 经济管理 | 计算机 | 机电 | 材料 | 医学 | 药学 | 会计 | 硕士 | 法律 | MBA
现当代文学 | 英美文学 | 通讯工程 | 网络工程 | 行政管理 | 公共管理 | 自动化 | 艺术 | 音乐 | 舞蹈 | 美术 | 本科 | 教育 | 英语 |

建立一个有效的内部审计部门 ESTABLISHING AN EFFEC

2015-11-04 01:46
导读:审计论文毕业论文,建立一个有效的内部审计部门 ESTABLISHING AN EFFEC在线阅读,教你怎么写,格式什么样,科教论文网提供各种参考范例: Abstract If you are wondering how to establish an effective internal audit de
Abstract
If you are wondering how to establish an effective internal audit department (IAD), The Schwan Food Co did just that with the help of Randy Just when he was the chief audit executive (CAE) at the company. Finding a qualified department head is a crucial first task in establishing an effective IAD. Once the CAE is hired, he/she should lead the development of the written audit charter, which sets forth the purpose, authority, and responsibilities of the IAD. Once the staffing was completed, Just worked with two of his managers to develop a risk-based assessment methodology tied to the Committee of Sponsoring Organizations of the Treadway Commission internal control framework and a consumer products business process model. The risk assessment framework closely incorporated the concepts of risk and control. 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. Full test
The demand for internal auditing services has skyrocketed with two recent events.
First, Section 404 of the Sarbanes-Oxley Act (SOX) mandated public companies to include with their annual report an internal control report that contains an assessment by management of the effectiveness of the company's financial reporting internal control system. Internal auditors have the technical expertise and professional objectivity to assist in this assessment process.
Second, the New York Stock Exchange required all listed companies to "maintain an internal audit function to provide management and the audit committee with ongoing assessments of the company's risk management processes and system of internal control" by October 31, 2004. But the benefits of an internal audit department aren't unique to public companies. They are also applicable to private companies.
If you are wondering how to establish an effective internal audit department, The Schwan Food Company did just that with the help of Randy Just, one of the coauthors of this article, when he was the chief audit executive (CAE) at the company. Sadly, Randy died unexpectedly in January. He added a tremendous amount to the body of knowledge on establishing an effective internal audit department, and his contributions will be sorely missed. His co-authors dedicate this article to his memory. WHY ESTABLISH AN INTERNAL AUDIT DEPARTMENT? (科教范文网 fw.nseac.com编辑发布)
The 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 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 Association 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 organizations 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 ACFE's 2002 study where the median fraud losses were $87,500 for entities with internal auditors vs. $153,000 for those without.
上一篇:美国联邦政府审计高风险系列及其启示(1) 下一篇:没有了