新增“内部审计战略”(Internal Audit Strategy)标准,要求 CAE 制定清晰的长期审计发展规划。 强调资源管理,包括财务、人力、技术等多个维度。 强调内部审计绩效评估,不仅要符合标准(Conformance),还要衡量审计工作的实际影响(Performance)。 实务影响:✅审计团队必须具备前瞻性思维,不能只关注短期审计计划,还要有三到五年...
Second, Build a Strategy and Methodology The IIA Standards will include many things that the internal audit department is already doing; some things it isn’t doing, but maybe should be; and possibly certain things that you don’t see the internal audit function needing to do now or ever. ...
This deal will provide an opportunity for ACCA members to become CIA certified through a customised exam, which will include key syllabus and learning outcomes of the CIA exam. Alan Hatfield, executive director – strategy & development at ACCA, explains: 'Internal audit is an important discipline...
CAEs must ensure the team has the technology they need to perform their work and “to improve effectiveness and efficiency.”This Standard echoes a statement in Standard 9.2 Internal Audit Strategy. In the Considerations for Implementation section, the Standards include “the...
practices, and concepts related to risk management assurance. The exam is for risk management practitioners who are involved in all phases of the achievement of an organization's risk strategy. This includes design, development, implementation, monitoring, and management of the risk management framework...
our ACCA CIA Challenge Exam exam simulator make it possible for customers to participate in the exams after 20 or 30 hours' studying. Customers who spend a little time in looking through the ACCA CIA Challenge Exam exam collection can also get the hang of the key strategy to answering the ...
Mergers and acquisitions represent a dynamic process of corporate culture and strategy. Empirical evidence indicates a high rate of failure of M&A's to create value for the shareholders of the firms. On the other hand, internal audit has... N Dounis - 《City University》 被引量: 3发表: 200...
Internal Auditing 内部审计专业实务标准 star network 星型网 statistical sampling 统计抽样 stop - or - go sampling 停一走抽样 strategic analysis 战略分析 Strategic Business Units (SBU) 战略经营单元 strategy management 战略管理 structure 架构,结构 substantive test 实质性测试 subvalve assembly 附属配件 ...
The IIA’s model ignores the critical importance of a corporation’s ethical culture as its most important control and risk mitigation strategy. I will not repeat the overwhelming evidence that corporations that promote and protect their respective ethical cultures perform better than companies that ign...
through its publication of this document. When legal or accounting issues arise, professional assistance should be sought and retained. The Institute of Internal Auditors’ (IIA) International Professional Practices Framework for Internal Auditing (IPPF) comprises the full range of existing and developing...