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總的來說，內部審計（Internal audit）其實是協助公司作出良好的內部控制（Internal control），由風險管理到對機構內部制度、治理系統作出獨立評估，以實現合理的保證，並向董事局 / 管理層問責，甚至參與常有耳聞的專項審查、調查舞弊等， 具體的工作內容包括： 協助遵守內部政策、相關法律及監管指引； 確保財務資訊可靠、完整、準確、全面、適時； 評估信息安全及相關的風險； 確財務資訊在電子資訊系統中，是持續、可靠的； 支援會計紀錄、報告的準確性； 保障資產及偵測以防範欺詐活； 保持與管理層和審計委員會的公開的溝通； 按管理層或審計委員會指示，參與進行特別調查； 訂立審計規章、政策與程序； 向管理層或審計委員會匯報審計結果的不足事項及提出高效改善建議；
- What Is An Internal Audit?
- Understanding Internal Audits
- Types of Internal Audits
- Internal Audit vs. External Audit
- Internal Audit Process
- Internal Audit Reports: The 5 C's
- Importance of Internal Audits
- The Bottom Line
Internal audits evaluate a company’s internal controls, including its corporate governance and accounting processes. These types of audits ensure compliance with laws and regulations and help to maintain accurate and timely financial reporting and data collection. Internal auditors are hired by companies who work on behalf of their management teams...
Internal audits play a critical role in a company’s operations and corporate governance, especially now that the Sarbanes-Oxley Act of 2002holds managers legally responsible for the accuracy of their company's financial statements. SOX also required that a company's internal controls be documented and reviewed as part of its external audit. In addi...
Compliance Audit
A company may be required to adhere to local laws, compliance needs, government regulations, external policies, or other restrictions. To demonstrate compliance with these rules, a company may task an internal audit committee to review, compile appropriate information, and provide an overall opinion on the status of the compliance requirement.
Internal Financial Audit
Public companiesare required to perform certain levels of external financial auditing where a completely independent third party provides an opinion on the company's financial records. Companies may want to dive further into audit findings or perform an internal financial audit in preparation for an external audit. Many of the tests between an internal or external auditor may be similar; the nature of independence separates the two types of audits for financial audits.
Environmental Audit
As companies become continually more environmentally conscious, some take the steps of reviewing the business' impact on the planet. This results in an internal audit covering how a company safely sources raw materials, minimizes greenhouse gases during production, utilizes eco-friendly distribution methods, and reduces energy consumption. Companies leveraging triple bottom linereporting may perform internal environmental audits as part of annual reporting.
Internal and external audits have the same objective. Both types of audits analyze an aspect of a company to determine a specific opinion. However, there are many differences between the two types of audits. In an internal audit, the company is often able to select its own audit team. As such, the team represents the interests of the company's mana...
Internal auditors generally identify a department, gather an understanding of the current internal control process, conduct fieldwork testing, follow up with department staff about identified issues, prepare an official audit report, review the audit report with management, and follow up with management and the board of directorsas needed to ensure...
Internal audit reports are often known for adhering to the 5 C's reporting requirement. A complete, sufficient internal audit often ends with a summary report that communicates answers to the following questions: 1. Criteria:What particular issue was identified, and why was the internal audit necessary? Is the internal audit in preparation for a fu...
Some may think internal audits are not as valuable as external audits. After all, a company may hand-pick its own internal audits who do not have full independence from the company. However, there are many ways internal audits provide value to the company and external parties: 1. Management can be more efficient about what to explore.For example, w...
An internal audit is a process that allows a company to self-select an audit team to carry out the review of its operations. The company can often define the scope of the internal audit. In addition, the company can often choose almost any reason to conduct an internal audit. Though internal audits are less useful for meeting external reporting req...
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
2022年7月9日 · Internal Auditor（內部審計師或內部核數師）平日工作做咩？ 您若是對這個行業有興趣，相信一定很想知道答案。 在考慮入行之前，值得多加了解相關工作的職務和挑戰，看看是否適合自己。 您可參考 Indeed網站 上相關招聘廣告的描述，本文將話您知Internal Auditor的日常職務做咩。 工作1：大內密探. Internal Auditor其實有點像古時皇帝身邊的大內密探，很多公司的核數部門都是獨立運作，直接向管理層報告。 所以其他部門一聽到Internal Auditor都會聞風喪膽，打醒十二分精神，以免有什麼「痛腳」被發現。 能夠專門聘請內部審計師的公司，通常都有一定規模，而跨國公司、上市公司和銀行更是整個部門，氣勢迫人。
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.[1 ...
內部審計 （英語： Internal audit ）是一項兼具獨立、客觀保證和 諮詢 的活動，旨在為一個組織的運作增加價值和改善。. 內部審計可以幫助一個組織實現其 目標 ，通過系統的、規範的方法來評估和改善 風險管理 、 控制 和 治理 過程的有效性。. [1] 基於數據和 ...
2014年11月26日 · 什麼是內部審計. 內部審計，是建立於組織內部、 服務 於管理部門的一種獨立的檢查、監督和評價活動，它既可用於對 內部牽制制度 的充分性和有效性進行檢查、監督和評價，又可用於對 會計 及相關信息的真實、合法、完整，對 資產 的安全、完整，對企業自身經營業績、經營合規性進行檢查、監督和評價。 國際內部審計師協會 （ IIA ）於1947年第一次提出了內部審計定義，經過半個多世紀的探索，2001年IIA最新的第七次定義指出：內部審計是一種獨立、客觀的確認和咨詢活動，旨在 增加價值 和 改善 組織 的 運營 。 它通過應用系統的、規範的方法，評價並改善 風險管理 、控制和治理程式的效果，幫助 組織 實現其目標。 內部審計是 外部審計 的對稱。
