内部审计与风险管理重要性研究

近年来,随着经济的增长,内部审计的迅速发展,风险管理已成为内部审计的重要领域.有些内部审计组织开始介入风险管理,并将其作为内部审计的重要领域.     

浅析企业内部审计的作用

内部审计是在一个组织内部建立的一种独立的评价活动.如今,内部审计已发展为现代企业公司治理中的重要组成部分,它是目前提高企业经济管理效益的重要途径之一.但是,仍有许多企业未意识到内部审计的重要性,导致了生产经营中出现了很多问题,阻碍了企业的发展.因此,笔者结合本企业的实际,对企业内部审计的概念、特点、作用等方面进行逐一阐述,说明企业内部审计的重要性.     

企业集团内部审计

内部审计作为企业的自我约束机制,已成为现代企业制度的重要组成部分,是部门和单位健全内部控制、严肃财经纪律、改善经营管理、提高经济效益的重要手段.国际内部审计师协会(IAA)理事会1999年6月26日定义内部审计:内部审计是一种独立、客观的保证和咨询活动,其目的是增加组织的价值和改善组织的经营.它通过系统、规范的方法评价和改善组织的风险管理、控制和管理过程的有效性,帮助组织实现其目标.企业集团内部审计机构在设立时应遵循独立性原则、权威性原则、系统性原则和经济性原则.     

构建内部审计文化

内部审计文化是内部审计组织的灵魂,对其发展与建设具有十分重要意义.内部审计文化为内部审计工作提供一种持久的精神动力,是内部审计机构不断发展与创新的力量源泉与不竭的动力,对提高组织的凝聚力、竞争力以及增加组织价值具有潜移默化的作用.     

对加强内部控制审计方法的探讨

内部审计作为一种重要控制机制,已成为组织增值的促导者,对企业内部控制的审计已成为企业强化监督、规范经营、防范风险的重要手段和有效措施。对于促进企业建立内部控制体系、完善内部控制机制将发挥积极的作用     

拓展烟草行业事前审计范围 提升内部审计“防疫”功能

近年来,烟草行业注重内部审计组织建设,实行审计委派制,从制度上保障内审人员充分发挥专业优势,规范企业经营管理行为,内部审计在企业经管理中的作用已得到各级领导的重视。但是,由于种种原因,目前内部审计仍然以事后监督和评价为主,事前审计的广度和深度都难以适应行业发展的要求。扩大事前审计范围,对提升内部审计的"防疫功能"起着十分重要的关键作用。     

内部审计如何参与风险管理

目前,内部审计组织开始介入风险管理,并将其作为内部审计的重要领域,这一做法得到了国际内部审计职业界的普遍认可。国际内部审计师协会把评价和改善组织的风险管理和控制的有效性作为内部审计的主要内容。本文拟就内部审计在风险管理中的作用及如何参与风险管理作一探讨。一、     

抓住机遇 转变观念 力争走出一条具有中国特色的内部审计路子

现在我国的内部审计又迎来了第二个发展的春天,已进入到一个新的重要的发展机遇期。第一、从组织形势上看,内部审计的组织形式和组织的发展结构已经形成,内部审计协会的发展就是内部审计发展一、我国内部审计已进入到一个重要的发展机遇期     

民营企业内部审计的作用与条件

随着民营企业的发展、组织规模的扩张,内部审计已成为民营企业管理机制的重要组成部分。本文结合浙江省民营企业内部审计工作的实际,就民营企业内部审计的发展现状、作用路径以及有效发挥作用的条件等方面进行了探讨。     

内部审计质量控制系统的构建

在建设现代企业的作用过程中，内部审计作为确保受托责任有效履行的控制机制，发挥着越来越重要的作用，社会对内部审计的需求也趋于扩大。内部审计作为组织自身的“免疫系统”，是组织的一道重要防线。它在促使组织建立和完善内部控制、确保受托责任有效履行的管理控制中起到重要的作用。但是，在我国的许多组织中，内部审计机构却是“精简的对象”和“摆设”，这其中的主要原因是内部审计质量低下。     

关于内审对最高管理层的审核

1．前言 在外部的审核实践中，经常会发现一些组织的内审，遗漏了对最高管理层（以下简称管理层）的审核，外审员据此开出不合格后，受审核方有的面露难色，认为不好纠正。这的确是个比较复杂的问题。本文愿就内审审核管理层的要求、问题、原因分析和纠正措施，结合标准的要求、指南性意见和审核案例，做一番探讨，提供一些技术支持，以期这一比较普遍的问题能够有所解决。     

制度基础审计与风险导向审计之比较

本文对制度基础审计与风险导向审计进行了比较分析,指出了两种审计模式的具体特点,阐述了制度基础审计模式和风险导向审计模式两者的利弊得失及其适用的审计环境,以期从理论和实务上对两种审计模式有一个较为全面的认识.     

Impact of renewable long-term audit mandates on audit quality

Anglo-American countries like the US and the UK allow companies to switch auditors every year. In contrast, some continental European countries restrict auditor switching by allowing only renewable long-term audit mandates. This paper aims to analyse the impact of renewable long-term audit mandates on audit quality. Audit quality is considered from the viewpoint of the external users of the financial statements. It is questioned whether renewable long-term audit mandates have an impact on the auditor's reporting behaviour and on auditor independence. This research is motivated by the lack of consensus in the literature on the impact of the length of the auditor client relationship on audit quality. Moreover, few empirical studies use publicly available secondary data in order to determine whether perceived threats to auditor independence actually compromise auditor independence. Therefore, our research methodology consists in the development of a logistic regression model in which the explanatory variables are measured using publicly available data. The results of the study suggest that long-term auditor client relationships significantly increase the likelihood of an unqualified opinion or significantly reduce the auditor's willingness to qualify audit reports. A significant difference was also found between the auditor's reporting behaviour in the first two years versus the last year of the audit mandate. Auditors are more willing to issue an unqualified audit report in the first two years of their official mandate than in the last year of their mandate. This could be an indication that the decision to renew the auditor's mandate is already taken and known to the auditor before he has issued his last audit report within his current mandate. The policy implications of these findings could be in favour of mandatory auditor rotation to maintain the value of an audit for the external users. However, given recent theoretic evidence on the adverse effects of mandatory auditor rotation, there is a need to develop alternative measures to safeguard auditors' independence.     

论政府审计对社会审计监督的必要性

关于政府审计对社会审计的监督问题,长期以来都存在一些不同的看法。特别是90年代初期以来,随着我国社会主义市场经济体制的初步建立和逐步完善,淡化(甚至是取消)政府审计对社会审计的监督的观点甚为流行,这也给实际工作造成了不小的负面影响。本文就当前情况下我国政府审计对社会审计监督的必要性这一问题谈一点粗浅的看法。     

制度基础与风险基础审计方法评析

审计方法的变革是现代审计的一个重要标志。在审计发展的历史长河中,审计方法不断地变化与调整,特别是制度基础与风险基础审计方法的先后出现,使审计工作跨入了一个崭新的时代。     

Repeated audit controls

An important task of auditors is to check whether recorded values are correct. From the number (or total) of the errors found in a sample, upper confidence limits for the fraction (or total) of the errors in the population are calculated by standard methods.
Even auditors are human, however, and may make mistakes: errors may remain unnoticed. As administrative rules and regulations are becoming more and more complicated, this kind of auditors' mistakes tends to occur more frequently. Hence, there is an increasing need to check the auditing process itself. This can be achieved by checking a subsample of audited values a second time, now by an error-free supervisor.
This paper investigates the consequences of the (possible) occurrence of errors in this subsample. A simple and analytically attractive model is presented for the number of errors found in this double inspection scheme. Maximum likelihood estimators are derived for the population fraction of errors and the probability of an error remaining unnoticed. Based on that, an exact upper confidence limit for the population fraction of errors is calculated, treating the probability of an unnoticed error as a nuisance parameter. Our method was originally developed during a recent Dutch case study: in a subsample of already audited values one additional error was found by the supervisor. It is shown that, as a consequence, the upper confidence limit is increased very sizeably.     

刍议内部审计向管理审计方向发展

本文在总结已有成果的基础上,分析了开展管理审计对内部审计权威性、内部审计目的、内部审计工作的复杂程度、内部审计的质量控制的影响和要求,并对发展我国企业内部审计提出了相关建议.     

内部审计浅谈

内部审计以服务为基本职责,是由内部审计的性质和地住所决定的,也是国际内部审计发展的大趋势。内部审计是企业内部控制系统的一个重要程序,通过内部审计发挥企业内部控制的监控职能。     

关于内部审计工作的几点思考

我国目前的内部审计已不能适应时代的需求,随着现代企业制度的建立,内部审计应在机构的设置、定位、审计方法、质量控制、内审人员素质及法制建设等方面进行革新。     

The fundraising database audit

The concept of the database audit is relatively new, both in commercial and in nonprofit marketing. This paper sets out the case, benefits, pitfalls and techniques that are part of database auditing. The principles of database auditing are explained, with measurement, comparison, retrospection, trends, top-down, KPIs, diagnostics and other key concepts explored. A typical audit sequence is shown. The benefits of auditing are described, and several supporting tables and chart examples from real charity audits given, including lifetime value, growth and attrition of a database and active/inactive supporter cohorts. The challenges and difficulties experienced in auditing are described, and software tools illustrated. Common pitfalls are described and the future of database audits is predicted.