建立一个有效的内部审计部门 establishing an effective internal audit department

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1、建立一个有效的内部审计部门ESTABLISHINGANEFFECTIVEInternalAuditDepartmentESTABLISHINGANEFFECTIVEInternalAuditDepartmentHughDPforsich，BonitaKPetersonKramer，GRandolphJust：StrategicFinance.，Montvale：Apr2006.Vol.87，Iss.10；pg.22，8pgsAbstractIfyouareent(IAD),TheSchentheadisacrucialfirsttaskinestablishinganeffectiveIA

2、D.OncetheCAEishired,he/sheshouldleadthedevelopmentoftheanagerstodeveloparisk-basedassessmentmethodologytiedtothemitteeofSponsoringOrganizationsoftheTreadissioninternalcontrolframeerproductsbusinessprocessmodel.TheriskassessmentframeentrecEivedalargenumberofrequestsforotherprojects,andthateasureofs

3、uccess.FulltestThedemandforinternalauditingserviceshasskyrocketedandatedpublicpaniestoincludeentbymanagementoftheeffectivenessofthepany'sfinancialreportinginternalcontrolsystem.Internalauditorshavethetechnicalexpertiseandprofessionalobjectivitytoassistinthisassessmentprocess.Second,theNeaintai

4、naninternalauditfunctiontoprovidemanagementandtheauditmitteeentsofthepany'sriskmanagementprocessesandsystemofinternalcontrolbyOctober31,2004.Butthebenefitsofaninternalauditdepartmentaren'tuniquetopublicpanies.Theyarealsoapplicabletoprivatepanies.Ifyouareent,TheSchendousamounttothebodyofkno

5、ent,andhiscontributionsissed.Hisco-authorsdedicatethisarticletohismemory.ENT?Themottooftheinternalauditdepartment(IAD)atSchultitudeofanagementimprovecontrols,businessprocesses,andbusinessriskmanagement.second,internalauditorsserveacriticalroleaspartofthecorporategovernancestructurebyensuringthatth

6、epanyachievesitsobjectivesinanethical,legal,andanner.Third,internalauditorshelpfightthebattleagainstfraud.In2004,theAssociationofCertifiedFraudExaminers(ACFE)obtaineddataon508fraudcasestotalingmorethan$761millioninlosses.Intheresulting2004ReporttotheNation,theACFEstatedthatapproximately57%ofthevic

7、timorganizationsinitsstudyhadaninternalauditfunctionandthatthoseorganizationssufferedamedianfraudlossof$80,000paredtomedianlossesof$130,000forpaniesents.ThisresultissimilartotheACFE's2002studyedianfraudlosses