内部控制与现代审计

随着内部控制的逐渐完善,现代审计对内部控制的重视和信赖程度也将越来越高。在现代审计实践中,由于内部控制系统固有的局限性,使注册会计师审计对内部控制的依赖产生一定的风险。为了能够在审计过程中更好地利用内部控制,就要提高内部控制的有效性,逐渐完善内部控制制度,使审计风险降至最低。     

浅谈内部控制与内部控制审计

内部控制是社会经济发展到一定阶段的产物,是现代企业经营管理不可或缺的重要组成部分。近年来暴露出的部分企业经营失败、会计信息失真、违法经营等情况在很大程度上都可以归结为企业内部控制制度的缺失或失效。企业内部控制审计在企业内部控制建设中的积极作用逐步开始显现。目前,内部控制审计的理论探讨业务正在升温,本文从内部控制、内部控制审计的基本理论出发,分析开展内部控制审计,对完善企业内部控制、优化企业管理、增强企业竞争力方面的重要意义。     

内部审计、内部控制审计与企业内部控制评价辨析

正企业内部控制规范体系发布以来,内部控制成为会计界乃至企业高管人员热议的话题内部控制、内部监督、内部审计内部控制审计内部控制评价等词汇经常见诸各类媒体。然而,热议归热议,人们对企业内部控制的相关问题的认识并不清晰。笔者多次碰到企业界的老总们提出同一个问题:内部监督、内部审计、内部控制审计、内部控制评价分别是怎么回事,或者说,企业开展内部控制,到底需要做些什么?企业家们的纠结反映出当前推动企业内部控制规范实施,特别是开展内部控制评价工作     

刍议内部控制与内部审计

随着我国市场经济的逐步完善，企业规模化经营，资本的所有权和经营权进一步分离，内部控制的重要性日益突出。但还有很多企业在建立健全内部控制方面并没有引起足够的重视，以至于造成会计信息失真、利用虚假会计信息募集资金、造成国有资产流失等问题。笔者在长期内部审计工作中发现，无论是违法违纪，还是管理混乱带来的损失浪费等问题，都能在内部控制制度方面找到薄弱环节，甚至是内部控制失控的直接后果。因此，企业自身应切实加强内部控制建设，内部审计作为整个企业内部控制框架组成部分，应当充分发挥监督、评价职责，为内部控制的有效性提供合理保证。     

内部审计与内部控制浅析

随着企业现代化、集团化管理的不断发展,企业面临的内外部风险也不断增加,建立内部控制体系,加强内部审计工作,成为企业管理的内在需求。内部控制和内部审计相辅相成,两者保持着一致的目标。而内部控制是内部审计的充分条件,为防止内部控制失效,内部审计发挥重要作用。本文分析了内部审计与内部控制异同及关系,阐明了其相互之间的作用,提出加强两者的协同联动,从而加强内部审计管理,促进企业完善公司治理结构,重视风险管理,强化组织战略目标。     

浅论内部控制与审计

一、内部控制理论的演进 内部控制是指企业为了保证业务活动的有效运行，保护资产的安全和完整，防止、发现错误与舞弊，防范经营和财务风险，保证会计资料的真实、合法、完整而制订和实施的政策与程序。     

浅谈企业内部审计与内部控制

在企业自我调整中,非常重要的一个方面是内部审计,其能够帮助企业完善内部控制,提升经营管理水平等;内部审计完善了内部控制制度,而内部控制又会促进内部审计的发展,互相作用。因此,企业要想获得持续稳定发展,就需要对企业内部审计与内部控制之间的关系有效协调,创建环境促进两者的有效实施。     

内部控制与审计风险

内部控制与审计风险岳保山研究和评价被审计单位的相关内部控制制度,其目的：一是现代审计中抽样方法的运用要求研究内部控制,并根据对内部控制评价的结果确定实质性测试的方式、重点与抽样规模;二是对内部控制的重视和信赖,可以提高审计效率,降低审计成本。一、内部...     

网络审计中的内部控制

一、内部控制在网络审计中的重要性 传统审计中,独立审计人员体会到:信息的真实可靠本源于企业内部控制,内部控制越好,信息就越可靠,审计实质性测试就可相应减少.     

银行计算机内部控制审计

计算机技术风险目前正逐步成为银行内部控制中的一个重要问题。近年来,银行在计算机内部控制方面不断总结经验,一些风险已逐步得到控制。例如,对技术人员的控制,银行一般会采用A、B角制度,即对一块业务的计算机管理采用两个技术人员相互备份的方式,实行严格的分岗制衡;通过完善     

Internal control risk and audit fees: Evidence from China

This study examines the association between internal control risk and audit fees under the voluntary adopting regime of the Basic Standard of Enterprise Internal Control in China. We find that audit fees are positively related to disclosed internal control weaknesses (ICWs). In particular, they are significantly associated with non-financial reporting-related, but not with financial reporting-related, ICWs.Our results also indicate that voluntary assurance in internal control reports can mitigate higher audit fees associated with ICWs. Our study provides timely evidence relating to the debate on whether the scope of internal control should be expanded to non-financial reporting-related areas.     

百强企业内审之策

经济责任审计的目标不仅注重真实陆和合法性,更应该注重效益陆,案例企业内审的具体操作与实施效果,为经济责任审计的实施与走向做出了分析。     

Internal audit outsourcing in Australia

The present study investigates the determinants of internal audit outsourcing using survey data on 99 companies listed on the Australian Stock Exchange, where 54.5 per cent fully rely on in‐house facilities and 45.5 per cent outsource some or all of their internal audit function. Results from logistic regression analyses suggest that internal audit outsourcing is associated with perceived cost savings and the technical competence of the external provider. For a subsample of firms that have previously undertaken internal audit activities before outsourcing, contrary to expectations, the larger the organization the greater the propensity to outsource. In addition, smaller firms are found to be adopting internal audit for the first time, through outsourcing. These results suggest that internal audit outsourcing is an expanding business opportunity for professional accountants; but with 75 per cent of firms outsourcing to their external auditor, there are implications for external auditor independence.     

Internal audit: A comfort provider to the audit committee

This study, based upon four Belgian case studies, provides insights on (1) what drives the audit committee to look for the support of the internal audit function; and (2) what makes the internal audit function an expert at providing comfort to the audit committee [Pentland, B.T., 1993. Getting comfortable with the numbers: auditing and the micro-production of macro-order. Accounting, Organizations and Society 18 (7–8), 605–620; Carrington, T., Catasús, B., 2007. Auditing stories about discomfort: becoming comfortable with comfort theory. European Accounting Review 16 (1), 35–58]. We found that audit committees seek comfort, with respect to the control environment and internal controls, two areas in which they confront considerable discomfort. Besides the internal audit function's traditional assurance role, its involvement in improving internal controls provides a significant level of comfort to the audit committee. Internal auditors' unique knowledge about risk management and internal control, combined with appropriate inter-personal and behavioural skills, enables them to provide this comfort. Besides, their internal position, their familiarity with the company, and their position close to people across the company facilitate internal auditors being a major source of comfort for the audit committee. Formal audit reports and presentations, together with informal contacts, seem to be important symbols of comfort [Power, M., 1997. The Audit Society: Rituals of Verification. Oxford University Press, Oxford]. In addition, we found that the overall level of comfort to the audit committee can be enhanced via collaboration between internal and external auditing (the so-called ‘joint audit approach’).     

商业银行的内部审计与风险控制

加强商业银行内部审计,有效控制风险,既是当前国有商业银行的重要任务,也是维护国家金融秩序稳定和防范金融风险的重要战略决策。因此,探索商业银行内部审计存在的问题和根源并加以解决,以建立有效的内部审计机制,防范经营风险,正确引导商业银行内部管理制度的改革,已成为一项重要的现实课题。商业银行内部审计的功能商业银行内部审计是商业银行监控系统的重要组成部分。它通过采用系统、严谨的方法,独立地、客观公正地对商业银行的内部活动和监控系统进行审查,并提出指导性建议。有效的商业银行内部审计有助于提高商业银行内部控制与监管工…     

Internal audit,alternative internal audit structures and the level of misappropriation of assets fraud

In recent years, the importance of good corporate governance has received significant public and regulatory attention. A crucial part of an entity's corporate governance is its internal audit function. At the same time, there has been significant public concern about the level of fraud within organizations. The purpose of this study is to assess whether organizations with an internal audit function are more likely to detect and self‐report fraud than those without. In this study, we use a unique self‐reported measure of misappropriation of assets fraud for the first time. The fraud data are from the 2004 KPMG Fraud Survey, which reported fraud from 491 organizations in the private and public sector across Australia and New Zealand. The internal audit data are from a separate mail survey sent to the respondents of the KPMG Fraud Survey. We find that organizations with an internal audit function are more likely than those without such a function to detect and self‐report fraud. Furthermore, organizations that rely solely on outsourcing for their internal audit function are less likely to detect and self‐report fraud than those that undertake at least part of their internal audit function themselves. These findings suggest that internal audit adds value through improving the control and monitoring environment within organizations to detect and self‐report fraud. These results also suggest that keeping the internal audit function within the organization is more effective than completely outsourcing that function.     

银行内部审计的外包与控制

1 银行内部审计外包的必要性 银行业务外包是一种商业战略,是指银行把内部业务的一部分承包给外部专门机构.随着信息化和全球化进程的不断发展,把内部审计业务等一些银行非核心业务外包出去已成为一种趋势.就银行方面而言,实行内部审计业务外包策略的主要好处不仅能节约内部审计成本,而且还可以提高内部审计工作的质量和效率.