新产品的引入,登入新市场,PESTEL 因素的变化,都可能是内审需求的扳机。 6) Problems with existing internal control systems 当前内控系统存在的问题。任何当前系统存在的问题,都表示要收紧系统,增加监控。 7) An increased number of unexpected events 预期外事件的一再发生:系统失灵或相似事件的发生都证明了内控系统...
However, despite internal audit'... TP Holt,T Dezoort - 《International Journal of Auditing》 被引量: 86发表: 2010年 building an Internal Audit Function The article discusses the factors that a chief audit executive (CAE) needs to do when developing an audit function. The CAE needs to be...
EC Green Paper discusses need for internal auditing 来自 ProQuest 喜欢 0 阅读量: 6 作者: C Chapman 摘要: Reports on the European Commission's (EC) issuance of a Green Paper stressing the important role of internal auditing in the effectiveness of the audit committee. Referral to the ...
The overall results provide strong evidence for the determinants of material weaknesses in internal control over financial reporting, the characteristics of public charities that report internal control problems, the impact of internal control problems on the cost of capital for public companies, and the...
a* I'm afraid that there will be significant pressure for us to become financial auditors with CPA designations due to SOX. I hope that soon there will be realization that there is a need for internal audit to provide a different track than the external auditors. It will be a sad day ...
Information security (44%) Fraud (39%) However, the survey also found that internal audit’s traditional competencies don’t fully meet the needs of today’s organizations. Only 17% of respondents rated their risk assessment performance as “very competent.” Lack of time dedicated to training ...
aDuring the time period studied, the need for audit efficiency and managing the costs of compliance represented some of the most contentious attributes of the debate surrounding SOX internal control requirements. 在期间学习了时候,对审计efficiency和处理服从的费用的需要代表了某些围拢硫化物内部控制...
According to Richard Chambers, President and CEO of the Institute of Internal auditors (IIA), ideally internal audit should follow the risks. Yet as strategic business risks rank near the top of executive and audit committee concerns, Chief Audit Executives (CAEs) reported that such risks account...
We are a small internal audit team - 10 resources and need an interim time recording tool to track and report on actual and estimated time for audit by audit phase. We are considering an excel Option or similar. Our separate HR system...
You must beat them at their game to keep your spot in SERPs. First, you’ll need to do a content audit of your website. Then, you’ll want to run the same audit for your competitor. While this can be a manual process, tools like Ahrefs and SEMrush mentioned earlier can cut your...