建立一个有效的内部审计部门 ESTABLISHING AN EFFEC(3)
2015-11-04 01:46
导读：ommittee. The IAD mission statement should be specified in the charter. The mission of Schwan's IAD was: "To provide independent, objective assurance services designed to add value and improve the Sch
ommittee.
The IAD mission statement should be specified in the charter. The mission of Schwan's IAD was:
"To provide independent, objective assurance services designed to add value and improve the Schwan Company's operations. The IAD helps the organization accomplish its 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 Auditors' approved definition of the purpose of internal auditing. In other words, the department's mission corresponds with Schwan's 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 accomplished by helping improve controls, business processes, and business risk management.
To promote good relations and introduce the lAD's 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 expectations. 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 Schwan's external auditor, the audit committee 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 experience as well as internal auditing work in industry. He recognized that it wasn't 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 systems auditing.
（科教范文网 fw.nseac.com编辑发布） Initially, the greatest challenge was convincing qualified people to relocate to Schwan's 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 lifestyle, 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 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 determine 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 lAD's efforts focused on the key areas and objectives on which the company and the business units focused. This was accomplished by having auditors meet with executives at the various business units and walk through a questionnaire they developed as part of the risk-based assessment approach
