建立一个有效的内部审计部门 ESTABLISHING AN EFFEC(2)
2015-11-04 01:46
导读：The IAD is 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
The IAD is 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 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 skills, objectivity, and strong moral character are also desirable characteristics.
The creation of Schwan's 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 time, 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 aspects of the company's 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 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 development 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 viewed as a priority and has the endorsement of both executive management and the audit committee.
（科教论文网 lw.nseaC.Com编辑发布） The charter should also clearly establish the independence of the IAD because it's critical that internal auditors be organizationally independent of management in order to enhance their effectiveness. This 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 relationship between the IAD and the board's audit committee. But these relationships, whether direct reporting or advisory, were flexible, depending on the styles of individual managers. Schwan's audit committee chair was very "hands on" and viewed his relationship with the IAD to be as direct as the CFO/IAD relationship.
The audit charter protected the IAD's 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, Schwan's audit committee charter established that the IAD was accountable to the board of directors through the audit c
