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1、建立一个有效的内部审计部门ESTABLISHINGANEFFECTIVEInternalAuditDeparAbstractIfyouareent(IAD),TheSchentheadisacrucialfirsttaskinestablishinganeffectiveIAD.OncetheCAEishired,he/sheshouldleadthedevelopmentoftheanagerstodeveloparisk-basedassessmentmethodologytiedtothemitteeofSponsoringOr
2、ganizationsoftheTreadissioninternalcontrolframeerproductsbusinessprocessmodel.Theriskassessmentframeentreceivedalargenumberofrequestsforotherprojects,andthateasureofsuccess.FulltestThedemandforinternalauditingserviceshasskyrocketedandatedpublicpaniestoincludeentbymanage
3、mentoftheeffectivenessofthepany'sfinancialreportinginternalcontrolsystem.Internalauditorshavethetechnicalexpertiseandprofessionalobjectivitytoassistinthisassessmentprocess.Second,theNeaintainaninternalauditfunctiontoprovidemanagementandtheauditmitteeentsofthepany'sriskm
4、anagementprocessesandsystemofinternalcontrol"byOctober31,2004.Butthebenefitsofaninternalauditdepartmentaren'tuniquetopublicpanies.Theyarealsoapplicabletoprivatepanies.Ifyouareent,TheSchendousamounttothebodyofknoent,andhiscontributionsissed.Hisco-authorsdedicatethisartic
5、letohismemory.ENT?Themottooftheinternalauditdepartment(IAD)atSchultitudeofanagementimprovecontrols,businessprocesses,andbusinessriskmanagement.second,internalauditorsserveacriticalroleaspartofthecorporategovernancestructurebyensuringthatthepanyachievesitsobjectivesinane
6、thical,legal,andanner.Third,internalauditorshelpfightthebattleagainstfraud.In2004,theAssociationofCertifiedFraudExaminers(ACFE)obtaineddataon508fraudcasestotalingmorethan$761millioninlosses.Intheresulting2004ReporttotheNation,theACFEstatedthatapproximately57%ofthevictim
7、organizationsinitsstudyhadaninternalauditfunctionandthatthoseorganizationssufferedamedianfraudlossof$80,000paredtomedianlossesof$130,000forpaniesents.ThisresultissimilartotheACFE's2002studyedianfraudlossesanagement,theauditmittee,andtheexternalauditors.Internalauditorsc
8、anbeconsideredtheeyesandearsofmanagementasportance,hoentheadisacrucialfirsttask.Notonlyshouldthechiefauditexec
