tailieunhanh - Escalating the role of internal audit

Risk is an important aspect of any business operation. Without taking business risks, growth and profi t would be almost impossible. It permeates all of the fundamental business challenges companies face, from recruiting the best people to managing the business’ fi nance. However, the best companies are not those that avoid risk, but rather those that understand and control the risks they are taking. Audit committee’s and executive management’s expectations around risk management are changing as they continue to confront the growing uncertainty of today’s turbulent markets | all Ernst YOUNC Quality In Everything We Do Escalating the role of internal audit Ernst Young s 2008 Global Internal Audit Survey Contents The transformation of internal audit 1 Key findings 2 Governance 5 People 11 Infrastructure and Operations 19 What lies ahead for internal audit 32 From compliance to business improvement -the transformation of internal audit The internal audit landscape continues to progress -offering internal audit a more strategic role in the organization by focusing its efforts on business and process improvement. Risk and growth remain a priority for executives and audit committees in today s unstable business climate. Risk is an important aspect of any business operation. Without taking business risks growth and profit would be almost impossible. It permeates all of the fundamental business challenges companies face from recruiting the best people to managing the business finance. However the best companies are not those that avoid risk but rather those that understand and control the risks they are taking. Audit committee s and executive management s expectations around risk management are changing as they continue to confront the growing uncertainty of today s turbulent markets. As a result internal audit functions are being asked to raise their game and deliver increased value to the organization by covering the risks that matter. This means covering not only compliance and financial risks but expanding focus to include strategic and operational risk areas. Ernst Young s 2008 Global Internal Audit Survey examines the evolving role of today s internal audit function and how chief audit executives are meeting the heightened expectations of stakeholders. The results of this survey highlight the progress being made as companies transform their internal audit functions to become more strategically relevant with specific focus on three categories governance people and infrastructure and operations. Ernst Young s 2008 Global Internal Audit .

• Kế toán - Kiểm toán
• internal audit
• turbulent markets
• business climate
• financial reporting
• Risk assessment
• external sources
• Internal auditing
• Internal audit charters
• The internal audit function
• Performing internal audits
• Reporting internal audit results
• Summary of Economic Doctoral thesis
• Organize internal audit
• Improve internal audit organization
• Completing the internal audit organization
• Auditor proficiency and audit quality
• Internal audit effectiveness in Nigeria’s federal public service
• Internal audit effectiveness
• Quality of internal work
• Nigerian information technology development agency
• Mineral resources
• Sustainable development
• Audit of mineral resources
• sustainable development in Vietnam
• State audit and internal audit
• Summary of Economic thesis
• Internal audit organization
• Vietnam cement companies
• Internal audit process
• Finance accounting and Auditing
• Effectiveness of internal audit
• Methods of measuring
• Performance of internal audit
• Value added
• Outsourcing internal auditing
• Vietnamese listed companies
• Corporate governance
• Enhancing outsourcing internal audit activities
• Audit evidence
• Audit documentation
• Financial statement auditing
• Audit planning
• Internal control
• Auditing business processes
• Types of audit tests
• Internal auditing activities
• Internal auditing activities in Vietnamese firms
• Internal audit activities in the firms
• Financial statement audit
• Internal audit practices
• University of Jaffna
• Non academic administrators
• Healthy internal control system
• Conceptual framework
• International experiences
• Risk management
• International Internal Auditing
• Business risk assessment
• Organizational Framework
• Audit Mandate
• Organizational Foundation
• Employee Proiles
• International Orientation
• audit companies
• the audit regime
• auditing handbook
• auditors
• planning the audit
• Another internal controls framework
• Performing effective internal audits
• Professional practice
• Evaluating audit evidence
• Internal auditor
• External auditor
• Quality of internal auditing activities
• Obligation of Law
• Autothermal Thermophilic
• Aerobic Digestion
• Agro Industrial Wastes
• olid State
• Fermentation Processes
• Pozzolanic Materials
• Shifting Internal
• Audit Landscape
• overall business
• Increased Focus
• Operational Risk
• Still Substantial
• industry segment
• Data Analysis
• IA Organisation
• Working Practices
• business risks
• Audit standards
• Meeting ethical expectations
• Internal control over financial reporting
• Internal audit activity
• Local banks
• Local banks in Viet Nam
• Commercial banks
• Auditors’ competence
• Local banks under restructuring pressure
• giáo trình kiểm toán
• kiểm toán căn bản
• sai sót trong kiểm toán
• trách nhiệm kiểm toán
• tài chính kiểm toán
• Auditing services
• Assurance services
• Auditing internal control