tailieunhanh - Accounting Best Practices Podcast_10

Tham khảo tài liệu 'accounting best practices podcast_10', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 356 Internal Auditing Best Practices focus on valuable improvement recommendations the internal auditor creates an entirely different image within the corporation of being a helpful knowledge worker who can make local managers look like stars. This is a particularly important change in focus if the internal auditor can either make additional recommendations in regard to implementation steps for process improvements or bring the local manager in contact with the in-house expert who has already completed an implementation. By taking this approach one can not only be the source of ideas but also assist in carrying them out in an indirect manner. Though control reviews are still necessary to some extent in all organizations taking this different view of the position can result in business unit managers begging the internal audit manager for more staff time to assist them with a variety of tasks. Cost Installation time 15-4 Track Audit Results through Business Unit Surveys t Author s Choice Though auditors must sometimes issue adverse opinions about the state of process controls at a corporate business unit this does not lead to long-lasting or friendly relations with those business units which has ramifications in terms of cooperation from the business units when follow-up audits are conducted at a later date. Some of these adversarial circumstances can be avoided through the use of business unit surveys in which the unit managers are given the opportunity to review audit performance in terms of their perceived relevance value of recommendations made accuracy of audit findings and so on. If a survey results in excessively poor scores the internal audit manager can meet with the unit manager to gain clarification about the issues which may result in steps to improve auditing goals processes or staffing. By continually obtaining survey results and acting upon them the internal audit department can align its mission more closely with that of the business units resulting .