內(nèi)部審計(jì)與外部審計(jì)的作用

RoleofInternalandExternalAudit

內(nèi)部審計(jì)與外部審計(jì)的作用

FederalReserveSystem1OutlineoftheDiscussion

提綱

Specificrolesofinternalandexternalaudit

內(nèi)部審計(jì)與外部審計(jì)的作用Interactionwithexternalaudit

與外部審計(jì)的互動(dòng)Effectivenessoftheinternalauditfunction

內(nèi)部審計(jì)的有效性Analysisofthequalityofauditwork

審計(jì)質(zhì)量分析Leveragingoffinternalandexternalaudit

充分發(fā)揮內(nèi)部審計(jì)與外部審計(jì)的作用2RoleofInternalAudit

內(nèi)部審計(jì)的作用Independentreviewassessmentoftheeffectivenessofinternalcontrols

對(duì)內(nèi)部審計(jì)的有效性進(jìn)行獨(dú)立評(píng)估Detailorientedapproachbasedonsufficienttransactiontesting

以充分交易測試為基礎(chǔ)的細(xì)節(jié)檢查Auditcoverageisbasedonentity-wideandbusinesslinerisks

審計(jì)內(nèi)容應(yīng)以公司整體風(fēng)險(xiǎn)和業(yè)務(wù)環(huán)節(jié)風(fēng)險(xiǎn)為基礎(chǔ)3RoleofExternalAudit

外部審計(jì)的作用Opinesontheappropriatenessoffinancialstatements

對(duì)財(cái)務(wù)報(bào)表是否適宜發(fā)表意見Macrolevelapproach宏觀的方法Emphasisonananalysisoffinancialriskandfinancialcondition

重點(diǎn)是金融風(fēng)險(xiǎn)分析和財(cái)務(wù)狀況分析Legalrequirementswillimpactthetypeofauditworkperformed

法定要求會(huì)影響審計(jì)工作的類型4RoleofExternalAudit,cont.

外部審計(jì)的作用（續(xù)）Sampletypesofstatementsproducedforfinancialinstitutions

給金融機(jī)構(gòu)出具的各種審計(jì)報(bào)告樣本Auditedfinancialstatements-holdingcompanyorbankorindividualbranchorbalancesheetonly

經(jīng)審計(jì)的財(cái)務(wù)報(bào)表—控股公司、銀行、分行或資產(chǎn)負(fù)債表Directorsaudit董事審計(jì)Managementletter致管理層的信Statementoninternalcontrols對(duì)內(nèi)部控制的意見5NewRulesforExternalAuditors

對(duì)外部審計(jì)師的新規(guī)定Sarbanes-Oxley(PublicCompaniesandPublicBankingOrganizations)–

Sarbanes–Oxley規(guī)則（上市公司和銀行）Leadandconcurringpartners-rotateeveryfiveyears–Section206

牽頭合伙人和其他合伙人每五年輪換一次—第206節(jié)CPAfirmcannotauditaclientforoneyearifaCEO,CFO,controllerorchiefaccountingofficerwasemployedbythefirmandparticipatedintheauditinanycapacity-Section206

如果注冊會(huì)計(jì)師事務(wù)所參與審計(jì)的職員中有人曾經(jīng)擔(dān)任審計(jì)對(duì)象的首席執(zhí)行官、財(cái)務(wù)總監(jiān)、司庫或會(huì)計(jì)總監(jiān)，則事務(wù)所一年內(nèi)不能對(duì)該機(jī)構(gòu)進(jìn)行審計(jì)—第206節(jié)CPAfirmcannotprovideauditandnon-auditservices-Section201

注冊會(huì)計(jì)師事務(wù)所不能提供的審計(jì)服務(wù)和非審計(jì)服務(wù)—第201節(jié)auditservicesincludebookkeeping,financialsystemsdesignandimplementationappraisalorvaluationservices,actuarialservices,internalauditoutsourcingservices,managementfunctionsorhumanresources,legalorexpertservicesnotrelatedtotheaudit.

審計(jì)服務(wù)包括：記帳、財(cái)務(wù)體系設(shè)計(jì)和評(píng)估、精算服務(wù)、內(nèi)部審計(jì)外包、管理或人力資源、與審計(jì)無關(guān)的法律或?qū)＜曳?wù)6EvaluationofInternalAudit

內(nèi)部審計(jì)評(píng)估Determinationoftheoveralleffectivenessoftheinternalauditfunction

內(nèi)部審計(jì)部門整體效能的確定Independence獨(dú)立性Mission職責(zé)Resources/qualifications/skills人力/資格/技能InteractionwithSeniorManagement

與高級(jí)管理層的交流7AuditCommittee

審計(jì)委員會(huì)

NewrulesonexperienceofAuditCommitteemembers(qualifiedfinancialprofessional)andsupervisionoftheauditdepartment

對(duì)審計(jì)委員會(huì)成員的資歷（合格的財(cái)務(wù)專業(yè)人員）及對(duì)審計(jì)部門的監(jiān)管的新要求8AuditCommitteeStructure

審計(jì)委員會(huì)的結(jié)構(gòu)

Composedentirelyofindependentdirectors

全部由獨(dú)立董事組成Responsibilitiesinclude職責(zé)包括:Appoint&compensateoutsideauditor

指定外部審計(jì)師，確定其報(bào)酬P(guān)re-approveexternalaudit’swork

對(duì)外部審計(jì)報(bào)告進(jìn)行預(yù)審Proceduresforaddressingcomplaintsaboutaccountingandauditissues

制定會(huì)計(jì)和審計(jì)方面的投訴的解決程序Retainandcompensateindependentcounseltocarryoutduties

有獨(dú)立的咨詢師履行職責(zé)，并收取報(bào)酬9Independence

獨(dú)立性Keyfactorinevaluatingindependence-reportingline

獨(dú)立性評(píng)估的關(guān)鍵因素—報(bào)告渠道Domestic-AuditCommitteeoftheBoardofDirectors國內(nèi)銀行—董事會(huì)的審計(jì)委員會(huì)USbranchesandagenciesofforeignbanks-headofficeauditdepartment外資銀行在美國的分行和代理行—總行審計(jì)部門AdministrativereportinglinetoSeniorManagement

向高級(jí)管理層報(bào)告的行政渠道10Independence,cont.

獨(dú)立性（續(xù)）Waystoevaluateauditindependence評(píng)估審計(jì)獨(dú)立性的方法RoleoftheAuditCommittee審計(jì)委員會(huì)的作用approvestheannualplan,salary,budgetsandsign-offonannualappraisaloftheauditor

批準(zhǔn)年度計(jì)劃、工資、預(yù)算，簽署對(duì)審計(jì)師的年度考核regularlymeetswithGeneralAuditor定期與總審計(jì)師會(huì)面Roleofmanagement管理層的作用provideallrelevantdocuments提供所有相關(guān)文件keepauditinformedofmajorissues

讓審計(jì)人員了解所有重要事件ensurethatauditisinvitedtoallmajorcommitteemeetings

確保審計(jì)人員參加委員會(huì)的所有重要會(huì)議11RequiredCEOandCFOCertifications

首席執(zhí)行官和財(cái)務(wù)總監(jiān)必須申明的事項(xiàng)CEOandCFOmustcertifyannualandquarterlyreportsandattestationsinclude

首席執(zhí)行官和財(cái)務(wù)總監(jiān)必須保證年報(bào)和季報(bào)以及證明中：Therearenomaterialmisstatementsoromission材料真實(shí)完整Controlsoverfinancialreportingwerereviewedwithin90daysandareeffective

對(duì)財(cái)務(wù)報(bào)告管理的評(píng)估完成的時(shí)間在90天內(nèi)，目前依然有效AnysignificantdeficienciesormaterialweaknessesininternalcontrolsorfraudweredisclosedtoCPAfirmandAuditcommittee

內(nèi)部控制中的重大缺陷或欺詐行為都已告知注冊會(huì)計(jì)師事務(wù)所和審計(jì)委員會(huì)Allmaterialoff-balancesheettransactionsandotherrelationshipswithunconsolidatedaffiliatesorpersonsweredisclosed

所有重要的表外交易及與未整合的附屬機(jī)構(gòu)的關(guān)系都已得到披露12Mission

職責(zé)AuditCharter審計(jì)規(guī)則Roles,reportinglinesandresponsibilities

作用、報(bào)告渠道和職責(zé)emphasizeinstitution’sabilitytomanagerisk

關(guān)注公司管理風(fēng)險(xiǎn)的能力includeaudit’smethodologyandapproach

包括審計(jì)的方法和具體操作describereportinglines規(guī)定報(bào)告渠道Fullaccesstoallinformation可以獲得所有信息13AuditResources

審計(jì)的人力資源管理Sufficiencyofresources人員充足Qualificationsofstaff人員的資格條件sufficientstaffwithexpertiseintechnicalareas

充足的人員，具備足夠的專業(yè)知識(shí)Appropriateskilllevelandtraining

良好的技能水平與培訓(xùn)recommendedoneweekoftrainingperyearforeachauditor

建議所有審計(jì)人員每年接受1個(gè)星期的培訓(xùn)14InteractionwithSeniorManagement

與高級(jí)管理層的交流Levelwithintheorganizationcommensuratewithrisk

職位應(yīng)與風(fēng)險(xiǎn)相稱AppropriateinteractionwithSeniorManagement

與高級(jí)管理層進(jìn)行恰當(dāng)?shù)慕涣鱌romptresolutionofissuesbymanagement

管理層迅速解決問題criticalcomponent非常關(guān)鍵15Quality質(zhì)量

Timeliness及時(shí)Auditapproach/riskassessmentmethodology

審計(jì)方法/風(fēng)險(xiǎn)評(píng)估方法Annualauditplan年度審計(jì)計(jì)劃Auditprograms審計(jì)程序Auditreportsandworkpapers

審計(jì)報(bào)告和工作底稿Auditexceptionfollow-up審計(jì)特例跟蹤16SelectedTypesofAuditCoverage

審計(jì)范圍的類型Fullscopeaudits全面審計(jì)Limitedscope-部分審計(jì)Target/spot/riskaudits專項(xiàng)審計(jì)/現(xiàn)場審計(jì)/風(fēng)險(xiǎn)審計(jì)Surpriseaudits突擊審計(jì)Conversion/systemdevelopmentaudits

轉(zhuǎn)換審計(jì)/系統(tǒng)開發(fā)審計(jì)Datacenterandapplicationreviews

信息中心與應(yīng)用評(píng)價(jià)Specificauditreviewswouldbesupplementedbycontinuousmonitoring

審計(jì)檢查將輔以持續(xù)監(jiān)控17InternalAuditApproach

內(nèi)部審計(jì)方法Establishauditableentities確定審計(jì)對(duì)象-

e.g.identifyalllegalentities,departments,corporatefunctions,geographiclocations,committees

如：確定所有的法人實(shí)體、部門、職能部室、各地機(jī)構(gòu)、各委員會(huì)Analyzetheriskofallauditablecomponentsusingestablishedriskfactors

運(yùn)用已確定的風(fēng)險(xiǎn)因子分析各審計(jì)對(duì)象的風(fēng)險(xiǎn)Determinetheappropriaterisk恰當(dāng)?shù)卦u(píng)定風(fēng)險(xiǎn)程度-1-verylowrisk很低;2-lowrisk低;3-mediumrisk一般;4-highrisk高;5-veryhighrisk很高18RiskAssessmentMethodology

風(fēng)險(xiǎn)評(píng)估方法Identificationofkeyriskswithintheinstitutionseparatefrommanagement

獨(dú)立于管理層，識(shí)別機(jī)構(gòu)的主要風(fēng)險(xiǎn)Formatofthemethodology主要方法:Risk-based風(fēng)險(xiǎn)為本Qualitative/quantitativefactors定性/定量因素Combinationofrisksandotherfactors

綜合考慮風(fēng)險(xiǎn)和其他因素19SampleFactors–RiskAssessment

風(fēng)險(xiǎn)評(píng)估—因素例舉BASICRISKS基本風(fēng)險(xiǎn)Creditrisk信用風(fēng)險(xiǎn)Marketrisk市場風(fēng)險(xiǎn)Liquidityrisk流動(dòng)性風(fēng)險(xiǎn)Operationsrisk操作風(fēng)險(xiǎn)Reputationalrisk信譽(yù)風(fēng)險(xiǎn)Legalrisk法律風(fēng)險(xiǎn)Fraudrisk欺詐風(fēng)險(xiǎn)Tradingrisk交易風(fēng)險(xiǎn)Creditandsalesrisk

信貸與銷售風(fēng)險(xiǎn)Controlenvironment控制環(huán)境Reportingrisk報(bào)告風(fēng)險(xiǎn)Revenueorexpensevolatility

收入或支出的波動(dòng)性Errorimpact差錯(cuò)影響Natureofprocess程序的性質(zhì)20Transactionalvalues/volumes

交易價(jià)值/交易量Qualityofmanagement

管理質(zhì)量Relianceondata

對(duì)數(shù)據(jù)的依賴度Accesstophysicalassets實(shí)物資產(chǎn)的有權(quán)使用Economicorpoliticaltrends

經(jīng)濟(jì)或政治趨勢Staffqualityandchanges

人員素質(zhì)與變動(dòng)Degreeofmanagementjudgmentandqualityof