资源描述：
《definition of internal auditing》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、DefinitionofInternalAuditing Internalauditingisanindependent,objectiveassuranceandconsultingactivitydesignedtoaddvalueandimproveanorganization'soperations. Ithelpsanorganizationaccomplishitsobjectivesbybringingasystematic,disciplinedapproachtoevaluateandimpr
2、ovetheeffectivenessofriskmanagement,control,andgovernanceprocesses.InternalAuditors'RolesINTERNALAUDITINGisgroundedinprofessionalismandefficiency.Today'sauditorsaremuchmorethanfinancialanalysts.Fromevaluatingriskstoanalyzingoperations,it'stheinternalauditor's
3、jobtosupplyobjectiveanalyses,suggestions,andrecommendationsbasedontheresultsoftheiraudits.Theyarewell-disciplinedintheircraftandsubscribetoaprofessionalcodeofethics.Theyarediverseandinnovative.Theyarecommittedtogrowingandenhancingtheirskills.Theyarecontinuall
4、yonthelookoutforemergingrisksandtrendsintheprofession.Theyaregoodthinkers.Andtofulfillalltheirroleseffectively,internalauditorsmustbeexcellentcommunicatorswholistenattentively,speakeffectively,andwriteclearly.Sittingontherightsideofmanagement,modern-dayintern
5、alauditorsareconsultedonallaspectsoftheorganizationandmustbepreparedforjustaboutanything.It'scertainlynoteasy,butfortheseskilledandcompetentprofessionals,it'sallinaday'swork. InternalAuditing:AddingValueAcrosstheBoard ACHANGINGWORLDOnedoesnothavetositinthebo
6、ardroomoroccupytheCEOchairtorecognizetherapid-firechangesgoingonintodaycorporateenvironment.Thebusinesspagesregularlycontainreportsofmergers,acquisitions,andotherorganizationalrestructurings;electroniccommerceandotherinformationtechnologybreakthroughs;privacy
7、invasions;andplainold-fashionedfrauds.Andthingsarelikelytogetevenmorefrenetic. Thechallengesoftodaychangingworldintroducegreatopportunitiesformanagementandtheboardandpointtothenecessityforcompetentinternalauditing.Especiallyinthesetimesofconstantchange,inter
8、nalauditingiscriticaltoefficientoperations,effectiveinternalcontrolsandriskmanagement,strongcorporategovernance,andinsomecases,theverysurvivaloftheorganization. Clickbelowtolearnaboutint
