畢業(yè)設(shè)計(jì)（論文）--審計(jì)質(zhì)量控制研究

1、畢業(yè)設(shè)計(jì)論文-內(nèi)部審計(jì)質(zhì)量控制研究 摘 要強(qiáng)化內(nèi)部審計(jì)質(zhì)量控制是我國內(nèi)部審計(jì)日益開展的需要,是內(nèi)部審計(jì)工作水平的綜合反映和集中表達(dá),是完善社會(huì)主義市場經(jīng)濟(jì)的需要。而目前我國在內(nèi)部審計(jì)質(zhì)量控制方面尚存在著許多的問題,有待我們進(jìn)一步改善。從影響內(nèi)部審計(jì)質(zhì)量的各項(xiàng)因素入手, 提出幾點(diǎn)有利于加強(qiáng)內(nèi)部審計(jì)質(zhì)量控制的措施。本篇論文能夠表達(dá)理論上的創(chuàng)新性和指導(dǎo)審計(jì)實(shí)踐的功能AbstractWith the increasing development of Chinas internal audit, strengthening the internal audit quality control has

2、become an essential requirement .The quality control of internal audit is integrated and centralized reflects. Strengthening the quality control of internal audit is also for the need of perfecting socialism market economy. But now there are a lot of problems in the quality control of internal audit

3、.The IAD is a critical part of corporate governance. First, an effective IAD can help a company reach its goals by helping management improve controls, business processes, and business risk management. Second, internal auditors serve a critical role as part of the corporate governance structure by e

4、nsuring that the company achieves its objectives in an ethical, legal, and well-governed manner. Given its importance, how should a company begin to establish an effective internal audit quality control?According to the analysis of the quality elements, this paper puts forward some measures to stren

5、gthen the quality control of internal audit. The current situation of the audit quality control of the enterprise interior of our country at present has been analyzed. It is mainly shown that the inside organizational system of audit agency does not meet the needs of quality control; the personnels

6、quality of the internal audit does not meet the need too. The quality control system of the perfect internal audit has not been set up. Secondly，from such respects as guaranteeing the independence of the internal audit，perfect the work organization of the internal audit and complete the operating me

7、chanisms of it，the measures of strengthening the auditing quality control of the internal auditI hope this paper brings forth new ideas in the theory and has the function of guiding practice。Keywords: Internal audit; Audit quality; Quality control目 錄摘 要IAbstractII緒 論11 內(nèi)部審計(jì)質(zhì)量控制概述21.1 內(nèi)部審計(jì)質(zhì)量控制的含義2 內(nèi)部

8、審計(jì)2 內(nèi)部審計(jì)質(zhì)量3 內(nèi)部審計(jì)質(zhì)量控制31.2 內(nèi)部審計(jì)質(zhì)量控制的必要性3 理論上的必要性3 現(xiàn)實(shí)必要性42 當(dāng)前企業(yè)內(nèi)部審計(jì)質(zhì)量控制存在的問題62.1內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置不標(biāo)準(zhǔn)而且制度不健全6 內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置不標(biāo)準(zhǔn)6 內(nèi)部審計(jì)質(zhì)量控制制度不健全62.2 內(nèi)部審計(jì)隊(duì)伍素質(zhì)有待提高7 內(nèi)部審計(jì)人員知識(shí)結(jié)構(gòu)不合理7 內(nèi)部審計(jì)人員職業(yè)素養(yǎng)欠佳7 內(nèi)部審計(jì)人員安排隨意性較大82.3 內(nèi)部審計(jì)質(zhì)量控制手段不全面8 督導(dǎo)復(fù)核具體職責(zé)內(nèi)容不明確8 內(nèi)部審計(jì)考核未能有效執(zhí)行9 內(nèi)部審計(jì)責(zé)任追究不到位103 加強(qiáng)企業(yè)內(nèi)部審計(jì)質(zhì)量控制的對(duì)策113.1建立健全有效的內(nèi)部審計(jì)組織保障機(jī)制和質(zhì)量控制制度11 健全有效的

9、內(nèi)部審計(jì)組織保障機(jī)制11 建立健全質(zhì)量控制制度113.2 建立內(nèi)部審計(jì)質(zhì)量控制的人員保障機(jī)制12 建立職業(yè)準(zhǔn)入制度和從業(yè)資格制度12 建立內(nèi)部審計(jì)人員職業(yè)教育和后續(xù)教育制度133.3 建立內(nèi)部審計(jì)質(zhì)量控制的手段保障機(jī)制13 充分發(fā)揮審計(jì)組長的督導(dǎo)作用13 抓好三級(jí)復(fù)核制度的落實(shí)13 建立責(zé)任追究和獎(jiǎng)懲制度143.4 建立內(nèi)部審計(jì)質(zhì)量控制的全過程控制制度14 審前控制14 審中控制15 審后控制15結(jié) 論17致 謝18參考文獻(xiàn)19Appendix20附 錄25緒 論鄭力會(huì)長在中國內(nèi)部審計(jì)協(xié)會(huì)四屆四次理事會(huì)擴(kuò)大會(huì)議上的報(bào)告中指出：“要特別關(guān)注內(nèi)部審計(jì)的質(zhì)量控制建設(shè)，審計(jì)質(zhì)量控制是今年全國審計(jì)工作會(huì)

10、議的一項(xiàng)主題，李金華審計(jì)長在報(bào)告中對(duì)我國審計(jì)情況做出了審計(jì)管理水平低，是當(dāng)前審計(jì)工作中存在的突出問題，是制約審計(jì)水平提高的一個(gè)重要因素的準(zhǔn)確判斷也符合內(nèi)部審計(jì)的情況。這就需要對(duì)加強(qiáng)內(nèi)部審計(jì)質(zhì)量控制的必要性和意義做全面的認(rèn)識(shí)和理解，首先在意識(shí)上重視起來，為做好內(nèi)部審計(jì)工作，實(shí)現(xiàn)審計(jì)工作法制化、標(biāo)準(zhǔn)化、科學(xué)化目標(biāo)提供前提條件。內(nèi)部審計(jì)組織內(nèi)部對(duì)審計(jì)質(zhì)量的控制是審計(jì)質(zhì)量控制的重心所在.由于中國內(nèi)部審計(jì)是基于國家審計(jì)的要求才建立起來的,天然的缺乏使其缺乏提高審計(jì)質(zhì)量的內(nèi)在動(dòng)力,審計(jì)組織地位低,審計(jì)人員積極性缺乏,審計(jì)質(zhì)量較差。而審計(jì)質(zhì)量是審計(jì)工作的生命，它直接影響到審計(jì)監(jiān)督作用的發(fā)揮水平，強(qiáng)化審計(jì)質(zhì)量

11、控制是提高審計(jì)質(zhì)量的保證，它涉及審計(jì)的各項(xiàng)工作，貫穿于每個(gè)審計(jì)工程的全過程，審計(jì)質(zhì)量控制的好壞，成為衡量全部審計(jì)工作優(yōu)劣的標(biāo)準(zhǔn)?？梢姡仨氄J(rèn)真做好內(nèi)部審計(jì)質(zhì)量控制的管理工作。本文在研究過程中,主要通過語言論述以及理論知識(shí)聯(lián)系實(shí)際，詳細(xì)闡述了如何建立健全內(nèi)部審計(jì)質(zhì)量控制。希望能夠幫助企業(yè)從本單位的根本利益出發(fā)主動(dòng)實(shí)施審計(jì)活動(dòng)、做出審計(jì)判斷、提出審計(jì)意見和建議,從而能更有效地幫助單位實(shí)現(xiàn)目標(biāo)。1 內(nèi)部審計(jì)質(zhì)量控制概述1.1 內(nèi)部審計(jì)質(zhì)量控制的含義 內(nèi)部審計(jì) 內(nèi)部審計(jì)是由部門、單位內(nèi)設(shè)的審計(jì)機(jī)構(gòu)從內(nèi)部對(duì)其財(cái)務(wù)收支的真實(shí)性、合法性和效益性進(jìn)行的審計(jì)監(jiān)督。內(nèi)部審計(jì)具有不同于外部審計(jì)的特征，并在經(jīng)濟(jì)開展中

12、發(fā)揮著獨(dú)特的作用。 與外部審計(jì)相比，內(nèi)部審計(jì)具有以下幾個(gè)特征：效勞的內(nèi)向性效勞的內(nèi)向性是內(nèi)部審計(jì)的根本特征。內(nèi)部審計(jì)的目的在于促進(jìn)本部門、本單位經(jīng)營管理和經(jīng)濟(jì)效益的提高，因而內(nèi)部審計(jì)既是本單位的審計(jì)監(jiān)督者，也是根據(jù)單位管理要求提供專門咨詢效勞者。工作的相對(duì)獨(dú)立性 內(nèi)部審計(jì)同外部審計(jì)一樣，都必須具有獨(dú)立性，在審計(jì)過程中必須根據(jù)國家法律法規(guī)及有關(guān)財(cái)務(wù)會(huì)計(jì)制度，獨(dú)立地檢查、評(píng)價(jià)本部門、本單位及所屬各部門、各單位的財(cái)務(wù)收支及與此相關(guān)的經(jīng)營管理活動(dòng)，維護(hù)國家利益。審計(jì)程序的相對(duì)簡化性內(nèi)部審計(jì)的程序主要包括規(guī)劃、實(shí)施、終結(jié)和后續(xù)審計(jì)四個(gè)階段。由于內(nèi)部審計(jì)機(jī)構(gòu)對(duì)本部門、本單位的情況比擬熟悉，在具體實(shí)施審計(jì)過

13、程中，各個(gè)階段的工作都大為簡化。審查范圍的廣泛性內(nèi)部審計(jì)主要是為單位經(jīng)營管理效勞的，這就決定了內(nèi)部審計(jì)的范圍必然要涉及到單位經(jīng)濟(jì)活動(dòng)的方方面面。一般應(yīng)做到，本部門、本單位的領(lǐng)導(dǎo)要求審查什么，內(nèi)部審計(jì)人員就應(yīng)審查什么。審計(jì)實(shí)施的及時(shí)性 內(nèi)部審計(jì)機(jī)構(gòu)是本部門、本單位的一個(gè)部門，內(nèi)部審計(jì)人員是本部門、本單位的職工，因而可根據(jù)需要隨時(shí)對(duì)本部門、本單位的問題進(jìn)行審查。一是可以根據(jù)需要，簡化審計(jì)程序，在本部門、本單位負(fù)責(zé)人的領(lǐng)導(dǎo)下，及時(shí)開展審計(jì)；二是可以通過日常了解，及時(shí)發(fā)現(xiàn)管理中存在的問題或問題的苗頭，并且可以迅速與有關(guān)職能部門溝通或向本部門、本單位最高管理者反映，以便采取措施，糾正已經(jīng)出現(xiàn)和可能出現(xiàn)的

14、問題。質(zhì)量控制是全員、全過程的管理活動(dòng)，要求審計(jì)中的每個(gè)環(huán)節(jié)、每個(gè)人、每項(xiàng)工作必須為其他人員的工作質(zhì)量提供保障，而不是孤立的。一些企業(yè)未根據(jù)實(shí)際建立健全一套行之有效的內(nèi)部審計(jì)規(guī)章制度，缺乏宏觀指導(dǎo)，責(zé)任不清、獎(jiǎng)罰不明，操作程序不標(biāo)準(zhǔn)，隨意性大有效的內(nèi)部審計(jì)質(zhì)量控制手段應(yīng)包括內(nèi)審制度約束、內(nèi)審督導(dǎo)復(fù)核、內(nèi)審考核、內(nèi)審責(zé)任追究等。但企業(yè)內(nèi)部審計(jì)在這一環(huán)節(jié)上普遍存在以下問題。 內(nèi)部審計(jì)應(yīng)建立分級(jí)督導(dǎo)制度，對(duì)各個(gè)層次的審計(jì)工作進(jìn)行監(jiān)督與指導(dǎo)。督導(dǎo)工作的好壞直接關(guān)系到內(nèi)審工作質(zhì)量的上下。1明確督導(dǎo)工作應(yīng)該是全方位、全過程和全人員的。督導(dǎo)實(shí)際上是對(duì)內(nèi)審工作的內(nèi)部監(jiān)督，應(yīng)貫穿于整個(gè)內(nèi)審工作的全過程。督導(dǎo)應(yīng)該

15、存在于內(nèi)審工程開展的各個(gè)方面，貫穿于審計(jì)工程的始終，并涵蓋所有的內(nèi)部審計(jì)人員。督導(dǎo)包括審計(jì)準(zhǔn)備期間、審計(jì)實(shí)施中和審計(jì)終結(jié)階段的指導(dǎo)和監(jiān)督。特別是事前的指導(dǎo)和事中的監(jiān)督比事后的檢查，更能提高審計(jì)效率和工作質(zhì)量?，F(xiàn)實(shí)情況，由于受人員、機(jī)構(gòu)編制等因素的制約，內(nèi)部監(jiān)督僅限于底稿編制人是否簽字，要素是否齊全、報(bào)告結(jié)構(gòu)和詞語方面標(biāo)準(zhǔn)與否等，監(jiān)督缺乏實(shí)質(zhì)內(nèi)容，督導(dǎo)的層次在深度和廣度上還比擬匱乏，督導(dǎo)處于低層次水平。2考慮勝任能力。審計(jì)工程需要通過審計(jì)人員來完成，因此，審計(jì)人員本身的勝任能力及明確所從事具體審計(jì)工程的要求，是保證審計(jì)工程完成質(zhì)量的根本前提。3加強(qiáng)各環(huán)節(jié)督導(dǎo)的質(zhì)量控制。督導(dǎo)首先表現(xiàn)為以審計(jì)方案和

16、方案統(tǒng)馭審計(jì)實(shí)施過程，制定可行的審計(jì)方案和方案是督導(dǎo)的重要環(huán)節(jié)；實(shí)施審計(jì)過程的督導(dǎo)；復(fù)核工作底稿的質(zhì)量；運(yùn)用專業(yè)判斷能力，確認(rèn)審計(jì)證據(jù)的充分性、相關(guān)性和可靠性；確認(rèn)審計(jì)報(bào)告的可靠性及審計(jì)建議的可行性,可從以下幾方面進(jìn)行:a、負(fù)責(zé)現(xiàn)場審計(jì)的人員經(jīng)驗(yàn)是否充足。b、已完成的審計(jì)工作是否到達(dá)了內(nèi)審機(jī)構(gòu)擬定的質(zhì)量標(biāo)準(zhǔn)。c、在審計(jì)推斷和做出結(jié)論的過程中，是否存在著審計(jì)人員的偏見。4與被審計(jì)單位溝通。內(nèi)審機(jī)構(gòu)應(yīng)重視被審計(jì)單位提出的異議，督導(dǎo)人員有責(zé)任進(jìn)行核實(shí)和復(fù)查，確保審計(jì)結(jié)論的可靠。5確認(rèn)和評(píng)估審計(jì)目標(biāo)實(shí)現(xiàn)的情況及審計(jì)人員遵循內(nèi)部審計(jì)準(zhǔn)那么的情況，確保內(nèi)部審計(jì)工作的質(zhì)量。積極探索勇于創(chuàng)新不斷深化領(lǐng)導(dǎo)干部經(jīng)

17、濟(jì)責(zé)任審計(jì)余姚市的領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)工作起步較早，1996年開始就探索并組織實(shí)施領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)。近幾年以來，余姚市審計(jì)局按照審計(jì)署“積極穩(wěn)妥、量力而行、提高質(zhì)量、防范風(fēng)險(xiǎn)的十六字方針和上級(jí)審計(jì)機(jī)關(guān)對(duì)經(jīng)濟(jì)責(zé)任審計(jì)工作的要求，審計(jì)范圍不斷擴(kuò)大，審計(jì)方法不斷創(chuàng)新，審計(jì)程序不斷標(biāo)準(zhǔn)，審計(jì)效果不斷顯現(xiàn)，有效地促進(jìn)了領(lǐng)導(dǎo)干部執(zhí)政能力和管理水平的提高，強(qiáng)化了對(duì)領(lǐng)導(dǎo)干部權(quán)力的制約和監(jiān)督，標(biāo)準(zhǔn)了鄉(xiāng)鎮(zhèn)街道和市直部門的財(cái)經(jīng)秩序。在一定程度上促進(jìn)了余姚市經(jīng)濟(jì)和社會(huì)的開展。2000年至2003年共審計(jì)余姚市管領(lǐng)導(dǎo)干部72人，共查處違規(guī)金額2788萬元，管理不標(biāo)準(zhǔn)金額26197萬元，上繳財(cái)政130萬元。興旺市場經(jīng)

18、濟(jì)國家的職業(yè)資格制度，是伴隨各國的市場經(jīng)濟(jì)體系逐步形成的，與其經(jīng)濟(jì)制度相互適應(yīng)。我國的社會(huì)主義市場經(jīng)濟(jì)體制框架才初步建立，各項(xiàng)制度還處于完善階段，職業(yè)資格制度由于受管理體制、分配制度和人事制度等各種因素的制約，改革進(jìn)程更為緩慢，與經(jīng)濟(jì)社會(huì)開展不相適應(yīng)的矛盾更加突出，給雇主和勞動(dòng)者都帶來許多不便。改革職業(yè)資格管理體制，形成完整、科學(xué)的管理體系，標(biāo)準(zhǔn)職業(yè)資格管理是完善我國社會(huì)主義市場經(jīng)濟(jì)體系的緊迫任務(wù)。2004年，全國人大常委會(huì)制定公布了行政許可法，把特殊行業(yè)職業(yè)資格的設(shè)定、授予規(guī)定為行政許可，這為完善我國的職業(yè)資格管理制度提供了法律根底和制度框架，我們應(yīng)當(dāng)發(fā)揮后發(fā)優(yōu)勢，吸取興旺市場經(jīng)濟(jì)國家的經(jīng)驗(yàn)

19、，形成科學(xué)合理的職業(yè)資格管理制度。 39項(xiàng)審計(jì)標(biāo)準(zhǔn)辦事，提高內(nèi)審工作程序的標(biāo)準(zhǔn)性。2427：5469 英 安德魯D?錢伯斯AndrewDChambers等著；陳華等譯內(nèi)部審計(jì)中國財(cái)政經(jīng)濟(jì)出版社200503：21：3335 Establishing An Effective Internal Audit Department the Journal of Finance200103：419AppendixEstablishing An Effective Internal Audit Department12WHY?ESTABLISH?AN?INTERNAL?AUDIT?DEPARTMENT?T

20、he?motto?of?the?internal?audit?department? IAD ?at?Schwan?is?advancing?the?business.?There?are?a?multitude?of?ways?in?which?internal?auditors?can?help?accomplish?that?objective.?First,?an?effective?IAD?can?help?a?company?reach?its?goals?by?helping?management?improve?controls,?business?processes,?and

21、?business?risk?management.?second,?internal?auditors?serve?a?critical?role?as?part?of?the?corporate?governance?structure?by?ensuring?that?the?company?achieves?its?objectives?in?an?ethical,?legal,?and?well-governed?manner.?Third,?internal?auditors?help?fight?the?battle?against?fraud.?In?2004,?the?Ass

22、ociation?of?Certified?Fraud?Examiners? ACFE ?obtained?data?on?508?fraud?cases?totaling?more?than?$761?million?in?losses.?In?the?resulting?2004?Report?to?the?Nation,?the?ACFE?stated?that?approximately?57%?of?the?victim?organizations?in?its?study?had?an?internal?audit?function?and?that?those?organizat

23、ions?suffered?a?median?fraud?loss?of?$80,000?compared?to?median?losses?of?$130,000?for?companies?without?internal?audit?departments.?This?result?is?similar?to?the?ACFEs?2002?study?where?the?median?fraud?losses?were?$87,500?for?entities?with?internal?auditors?vs.?$153,000?for?those?without.?The?IAD?i

24、s?a?critical?part?of?corporate?governance?along?with?senior?management,?the?audit?committee,?and?the?external?auditors.?Internal?auditors?can?be?considered?the?eyes?and?ears?of?management?as?well?as?the?corporate?conscience.?Given?its?importance,?how?should?a?company?begin?to?establish?an?effective?

25、IAD?START?WITH?THE?LEADER?Finding?a?qualified?department?head?is?a?crucial?first?task.?Not?only?should?the?chief?audit?executive?possess?the?necessary?internal?audit?technical?skills,?but?he?or?she?should?also?be?able?to?gain?respect?from?both?management?and?the?audit?committee.?Good?communication?s

26、kills,?objectivity,?and?strong?moral?character?are?also?desirable?characteristics.?The?creation?of?Schwans?IAD?was?driven?by?personnel?changes?in?top?management.?The?first?nonfamily-member?CEO,?who?had?a?long?and?distinguished?career?in?the?food?business,?came?on?board?in?1999.?At?about?the?same?tim

27、e,?a?new?audit?committee?chair?began?his?service.?In?2002,?a?new?CFO?was?hired?who?had?extensive?public?accounting?experience.?This?new?leadership?helped?the?company?slowly?make?changes.?It?improved?the?governance?structure?by?establishing?an?internal?audit?department?while?retaining?the?positive?as

28、pects?of?the?companys?corporate?culture,?including?its?high?standards?of?ethics,?values,?and?hard?work.?Thus,?the?creation?of?the?IAD?was?part?of?a?company-wide?effort?to?improve?control?and?governance?structures?for?a?privately?held?but?global?company?that?had?the?goal?of?doubling?in?size?from?2002

29、?to?2007.?After?conducting?a?regional?and?national?search?through?a?recruiting?firm,?the?management?team?chose?Randy?Just?to?be?their?CAE.?He?brought?with?him?extensive?public?accounting?and?internal?auditing?experience.?THE?CHARTER?AND?MISSION?Once?the?CAE?is?hired,?he/she?should?lead?the?developme

30、nt?of?the?written?audit?charter,?which?sets?forth?the?purpose,?authority,?and?responsibilities?of?the?IAD.?Such?a?charter,?which?should?be?approved?by?the?audit?committee?on?behalf?of?the?board?of?directors,?is?crucial?for?sending?the?message?throughout?the?organization?that?internal?auditing?is?vie

31、wed?as?a?priority?and?has?the?endorsement?of?both?executive?management?and?the?audit?committee.?The?charter?should?also?clearly?establish?the?independence?of?the?IAD?because?its?critical?that?internal?auditors?be?organizationally?independent?of?management?in?order?to?enhance?their?effectiveness.?Thi

32、s?independence?allows?the?auditors?to?perform?their?work?objectively?and?without?bias?or?concern?that?they?would?be?unduly?influenced?by?management.?Schwan?decided?its?IAD?should?report?directly?to?the?CFO?for?administrative?purposes.?For?purposes?of?governance,?it?established?an?advisory?relationsh

33、ip?between?the?IAD?and?the?boards?audit?committee.?But?these?relationships,?whether?direct?reporting?or?advisory,?were?flexible,?depending?on?the?styles?of?individual?managers.?Schwans?audit?committee?chair?was?very?hands?on?and?viewed?his?relationship?with?the?IAD?to?be?as?direct?as?the?CFO/IAD?rel

34、ationship.?The?audit?charter?protected?the?IADs?independence?by?ensuring?full?access?by?the?CAE?to?the?audit?committee?and?protecting?the?CAE?from?removal?without?the?approval?of?the?audit?committee.?In?addition,?Schwans?audit?committee?charter?established?that?the?IAD?was?accountable?to?the?board?o

35、f?directors?through?the?audit?committee.?The?IAD?mission?statement?should?be?specified?in?the?charter.?The?mission?of?Schwans?IAD?was:?To?provide?independent,?objective?assurance?services?designed?to?add?value?and?improve?the?Schwan?Companys?operations.?The?IAD?helps?the?organization?accomplish?its?

36、objectives?by?bringing?a?systematic,?disciplined?approach?to?evaluate?and?improve?the?effectiveness?of?the?overall?control?environment?and?the?network?of?enterprise?business?risk?management?control?and?governance?processes.?This?mission?statement?is?almost?verbatim?with?the?Institute?of?Internal?Aud

37、itors?approved?definition?of?the?purpose?of?internal?auditing.?In?other?words,?the?departments?mission?corresponds?with?Schwans?overall?mission?in?that?the?IAD?exists?to?help?the?company?reach?its?goals?and?achieve?its?business?objectives?in?an?ethical,?legal,?well-governed?manner.?This?mission?is?a

38、ccomplished?by?helping?improve?controls,?business?processes,?and?business?risk?management.?To?promote?good?relations?and?introduce?the?lADs?mission?at?Schwan,?Randy?Just?initially?met?with?all?the?members?of?executive?management?and?then?the?senior?management?to?gain?an?understanding?of?their?expect

39、ations.?Through?these?meetings?he?was?able?to?introduce?internal?auditing?as?a?service?function?charged?with?helping?management?to?achieve?company?objectives?rather?than?as?something?to?fear?or?view?as?a?threat.?STAFFING?THE?DEPARTMENT?Based?on?the?analysis?of?Schwans?external?auditor,?the?audit?com

40、mittee?and?senior?management?decided?to?staff?the?IAD?with?10?internal?auditors?supported?by?an?annual?budget?of?approximately?$1.63?million.?The?size?of?the?function?was?expected?to?increase?as?the?company?grew.?Ideally,?Just?wanted?people?at?the?senior?and?manager?level?to?have?public?accounting?e

41、xperience?as?well?as?internal?auditing?work?in?industry.?He?recognized?that?it?wasnt?possible?to?find?people?at?the?staff?level?with?that?combination?of?experience.?He?staffed?the?IAD?so?it?possessed?a?fairly?broad-based?assortment?of?expertise?in?financial,?operational,?compliance,?and?information?

42、systems?auditing.?Initially,?the?greatest?challenge?was?convincing?qualified?people?to?relocate?to?Schwans?corporate?headquarters?in?Marshall,?Minn.,?a?community?three?hours?from?Minneapolis?with?a?population?of?12,000.?While?this?is?an?attractive?community?for?individuals?with?a?family-based?lifest

43、yle,?it?was?a?hurdle?to?overcome?in?seeking?to?completely?staff?a?new?IAD.?The?company?used?industry?contacts?to?recruit?staff?in?addition?to?receiving?assistance?from?outside?recruiting?organizations.?After?a?few?months,?Schwan?was?able?to?fill?all?the?positions.?OVERALL?STRATEGY?Once?the?staffing?

44、was?completed,?Just?worked?with?two?of?his?managers?to?develop?a?risk-based?assessment?methodology?tied?to?the?COSO? Committee?of?Sponsoring?Organizations?of?the?Treadway?Commission ?internal?control?framework?and?a?consumer?products?business?process?model.?The?IAD?used?this?risk-based?approach?to?d

45、etermine?the?scope?of?its?services.?As?part?of?this?risk?assessment?process,?Just?reviewed?the?strategic?plans?of?the?company?and?its?business?units.?The?lADs?efforts?focused?on?the?key?areas?and?objectives?on?which?the?company?and?the?business?units?focused.?This?was?accomplished?by?having?auditors

46、?meet?with?executives?at?the?various?business?units?and?walk?through?a?questionnaire?they?developed?as?part?of?the?risk-based?assessment?approach?The?IAD?then?weighted?and?prioritized?potential?projects?across?all?the?business?units,?giving?consideration?to?the?volume?of?their?activities?and?their?i

47、mportance?to?the?companys?overall?strategic?plan.?RISK-BASED?ASSESSMENT?The?risk?assessment?framework?closely?incorporated?the?concepts?of?risk?and?control.?Schwan?established?business?objectives?at?all?levels?of?the?company?from?corporate?down?through?each?business?unit.?To?achieve?these?objectives

48、,?it?put?in?place?core?business?processes?that?were?groupings?of?related?business?activities? e.g.,?procure?materials,?manufacture?products,?distribute?products,?sell?products,?serve?customers .?The?core?business?practices?were?supported?by?processes?that?provided?resources?and?services?to?them.?Ris

49、ks?threaten?the?achievement?of?business?objectives?at?all?levels,?while?controls?are?the?activities?put?into?place?to?manage?or?mitigate?the?risks.?Controls?are?often?built?into?the?core?business?processes?and?support?processes.?Within?each?process,?the?IAD?assessed:?*?Gross?risk? threats?or?impedim

50、ents?to?the?accomplishment?of?corporate?or?process?objectives ,?*?Strength?of?relevant?controls?and?managements?response?to?the?identified?risks,?and?*?Residual?risk? a?reevaluation?of?risk?in?light?of?controls?and?managements?response .?The?IAD?rated?the?risks?based?on?the?magnitude?of?the?impact?o

51、f?the?risk?as?well?as?its?probability.?They?conducted?residual?risk?assessments?through?focused?interviews?with?multiple?levels?of?management,?a?review?of?business?plans,?analysis?of?financial?and?operational?reports,?and?a?review?of?miscellaneous?information? e.g.,?industry?information,?process?doc

52、umentation .?For?validation,?they?discussed?the?assessment?results?with?the?appropriate?levels?of?management.?At?Schwan,?food?quality?and?safety?is?one?area?of?continual?vigilance.?Every?single?batch?of?raw?materials?or?product?that?comes?into?Schwans?factories?is?tested?for?contamination,?and?the?I

53、AD?assesses?a?gross?risk?of?contamination?of?raw?materials?at?a?certain?level.?As?a?result?of?Schwans?very?stringent?controls,?residual?risk?has?been?assessed?as?extremely?low.?ASSESSING?EFFECTIVENESS?On?average,?Just?reviewed?the?status?of?the?internal?auditing?plan?with?the?auditing?committee?five

54、?times?a?year.?The?main?criterion?against?which?the?success?of?the?IAD?was?measured?was?whether?the?internal?auditors?were?adding?value.?For?example,?were?the?major?projects?being?performed?Was?the?IAD?receiving?requests?from?the?business?units?for?other?projects?Just?budgeted?approximately?80%?of?t

55、he?internal?audit?staff?time?for?projects?identified?through?the?risk?assessment?process,?leaving?20%?of?their?time?open?for?emerging?priorities.?In?its?first?year,?the?department?received?a?large?number?of?requests?for?other?projects,?and?that?was?clearly?viewed?as?a?substantial?measure?of?success.

56、?During?the?meetings?with?the?audit?committee,?Just?also?reported?what?percentage?of?the?audit?plan?was?complete,?although?that?wasnt?the?primary?measure?of?success?since?the?IAD?was?created?to?address?risk?as?it?arises.?Consequently,?the?annual?internal?audit?plan?could?be?revisited?throughout?the?

57、year?and?changed?as?need?dictated.?Another?major?measure?of?success?was?the?open?acceptance?by?the?business?units?and?their?willingness?to?work?with?the?internal?auditors.?On?the?audits?that?came?up?in?the?risk?assessment?process,?company?personnel?were?willing?to?offer?ideas?on?areas?where?they?fel

58、t?they?could?use?audits,?and?they?called?the?internal?auditors?for?projects.?附 錄建立一個(gè)有效的內(nèi)部審計(jì)部門?為什么要建立一個(gè)有效的內(nèi)部審計(jì)部門呢？在Schwan的內(nèi)審部門中有這么一句箴言advancing?the?business.內(nèi)部審計(jì)的幫助下很多方法都可以到達(dá)這個(gè)目標(biāo)。? 首先，一個(gè)有效的內(nèi)部審計(jì)部門可以幫助公司實(shí)現(xiàn)改善控制、業(yè)務(wù)流程和經(jīng)營風(fēng)險(xiǎn)管理的目標(biāo)。?其次，內(nèi)部審計(jì)效勞作為公司管理結(jié)構(gòu)的一個(gè)重要的角色，確保了公司以道德、法律和較好的管理方法到達(dá)目的。?第三，內(nèi)部審計(jì)還可以幫助進(jìn)行反對(duì)欺詐的斗爭。2004年，被ACFE查處的508件欺詐案件共造成了$761萬的損失。2004年關(guān)于的國家報(bào)告中,ACFE陳述了它的研究，大約57%的受害人組織有了一個(gè)內(nèi)部審計(jì)的功能而且那些組織遭受的損失相對(duì)于沒有內(nèi)部審計(jì)部門的公司造成的$130,000的損失而言是$80,000的欺詐損失。$87,500的欺詐損失相比于沒有內(nèi)審部門的$153,000的欺詐損失，這個(gè)結(jié)果和ACFE在2002年的欺詐損失很相近。?內(nèi)部審計(jì)部門是公司管理