內部審計可創造公司價值2002年國際內部審計協會正式將“增加價值”列入

內部審計可創造公司價值
2002年國際內部審計協會正式將“增加價值”列入內部審計目標範疇，並將審計職能提升到組織治理的整體水平上，使其成為組織成功的關鍵因素之一。內部審計已經突破傳統的內部審計工作範圍，拓展其範圍到能為組織增加價值的鑒證、咨詢、服務等活動，而不是傳統的財務審計。良好的內部審計機制能夠有效地減少企業損失，同時也起到督促管理人員提高工作績效的作用。
為組織增加價值的內部審計目標.具有明顯的時代背景和深刻的經濟學涵義。其一，組織設立的目的是為所有者和其他利益相關者創造價值和謀取利益.必須不斷地創造出超過自身投入價值的價值.即實現增加價值。增加價值的目標應由組織的各個職能部門共同完成.內部審計機構也包括其中。內部審計機構要在組織機構戰略重組中維繫自己的組織地位和職業生命，必須改善審計績效，提高審計效率，以工作業績證明內部審計不是資源耗費者.而是價值增加者。其二，任何組織在經營活動中都會面臨各種風險，風險對其生存和競爭能力產生重要影響，因此.要求內部審計在有效防範經營風險、提高企業持續競爭力方面發揮積極作用。隨著經濟國際化程度進一步加深。企業間競爭日趨激烈。特別是信息技術在經營管理中的廣泛應用和電子交易的普及.控制環節減少，毀滅性的計算機犯罪增加且更加隱蔽，內部審計必須緊緊圍繞企業風險識別、評估和防範開展工作，幫助企業實現增值目標。增值型內部審計作業模式審計作業模式是審計人員開展審計活動時應當執行的工作程序和要求。審計人員開展增值型審計活動時.在審計範圍、審計方式和審計技術等方面有其特殊要求。
公司治理模式對內部審計的影響
內部審計必須根據公司的治理模式來設置，才能適應公司的發展與改革需要。英美等股權比較分散，流動性強的國家強調市場監控的作用，公司組織主要由董事會和股東會構成，董事會內設審計委員會，獨立於經理層，審計委員會下的內部審計獨立性較強，作用發揮比較充分。而日德等股權相對集中的國家，外部市場無法對董事會進行有效控制，於是設立了監事會審計制度，由監事會負責監督董事會。內部審計機構無論隸屬於決策層、監督層還是執行層，都應從企業管理的視角出發，最大程度發揮其作用與價值。

結果 (英文) 1:

Internal audit can create valueIn 2002 the International Institute of Internal Auditors will "increase in value" in the target areas of internal audit, governance and audit functions and improve the overall level, making it one of the Organization's critical success factors. Has broken the traditional internal audit internal audit scope of work extend its scope to add value to the Organization's forensic, advice, services and other activities, rather than traditional financial audit. Good internal audit mechanism can effectively reduce the losses, but also play a role in urging managers to improve performance.Add value to the Organization's internal audit objectives. with a clear background and profound economic implications. First, organizations established for the purpose is for owners and other stakeholders to create value and profit ... must be continually created exceed the value of its input value. that increased value. Increases the value of the target should be completed jointly by all departments of an organization. the internal audit function is also included. Internal audit body is to maintain organization in the strategic reorganization of the organization status and occupational life, need to improve audit performance, improving efficiency and performance prove that internal auditing is not consumption. but the value increases. Second, face a variety of risks in any organization in business activities, risks have a significant impact on its ability to survive and compete, so. internal audits in an effective guard against managing risk play an active role and improve sustainable competitiveness. Along with the further deepening of economic internationalization. Increasingly fierce competition between enterprises. Especially in information technology in the management of the extensive application and popularization of electronic transaction. Control decrease devastating computer crime increased and more subtle, internal auditing must focus on enterprise risk identification, assessment and prevention work, and helping enterprises to achieve productivity goals. Value-added internal auditing practices auditing operations are performed by auditors carrying out audit activities should be working procedures and requirements. When Auditors carry out value-added audit activities. in the audit scope and audit mode and audit technology has its own special requirements.Impact of corporate governance on internal audit Internal audit must be set according to the company's governance model, to adapt to the company's development and reform needs. British and American equity scattered, liquid States emphasized the role of market supervision, organization composed mainly by the Board of Directors and shareholders of the company, Internal Audit Committee of the Board, independent of the Executive, the Audit Commission internal auditor independence under strong and play a full role. While the relative concentration of ownership of the countries, such as Japan and Germany, the external markets are unable to exercise effective control of the Board, and establishment of audit system of Board of supervisors, supervised by the Supervisory Board Board of Directors. Internal audit bodies belonging to decision-making and oversight also is executive level, from management's perspective, to maximize their role and value.

結果 (英文) 2:

Internal audit firm can create value
in 2002 the International Institute of Internal Audit formally "adding value" included in the scope of internal audit objectives and audit functions to enhance the overall level of organizational governance, making it one of the key factors in the success of the organization. Internal audit has broken through the traditional scope of internal audit work, to be able to expand its range of added value to the organization assurance, consulting, services and other activities, rather than the traditional financial audit. Good internal audit mechanism can effectively reduce business losses, but also play to urge management to improve performance of the role.
For the organizations to increase the value of internal audit objectives having a clear historical background and profound economic implications. One purpose of the organization is set up for the owners and other stakeholders to create value and interests. Must continue to create value exceeds the value of their own investment. That realization value increases. Various functional departments should increase the value of the target tissue together. Internal auditors also included. Internal audit in the organization to maintain its strategic restructuring in organizational status and professional life, the need to improve audit performance, improve audit efficiency, job performance prove that the consumption of resources by internal audit is not. But the value increased by. Second, the business activities of any organization will face a variety of risks, have an important impact on their survival and competitiveness, therefore. Require the internal audit effectively prevent operational risks and improve the competitiveness of enterprises continued to play an active role. With the further deepening of the degree of internationalization of the economy. Increasing competition among enterprises. In particular, the spread of information technology in the management of a wide range of applications and electronic transactions. Control links reduce, increase destructive computer crime and more subtle, internal audit must focus on enterprise risk identification, assessment and prevention work to help companies achieve value targets. Value-added internal auditing operation mode operation mode is the audit procedures and requirements for auditors when conducting audit activities should be performed. When auditors to carry out value-added audit activities have special requirements in terms of scope of the audit, the audit approach and audit techniques.
Corporate governance model the impact of the internal audit
internal audit must be set according to the company's governance model, in order to meet the company's development and reform needs. Britain and other more dispersed ownership, strong liquidity of countries stressed that the role of market surveillance, the company organized mainly by the board of directors and shareholders structure, equipped with the Audit Committee of the Board, independent of the managers, internal audit independence of the Audit Committee under the strong role play more fully. While Japan, Germany and other countries, the relative concentration of ownership, the external market can not effectively control the board of directors, board of supervisors audit system thus established by the board of supervisors to oversee the Board of Directors. Whether the internal audit is part of decision-making, supervision and execution layer or layers should be from the perspective of business management, maximize its role and value.

結果 (英文) 3:

Internal audit can create the value of the company
2002 International Internal Audit Association officially will increase the value of the internal audit objectives, and the audit function to improve the overall level of governance, so that it has become one of the key factors of organizational success. The internal audit has exceeded the scope of traditional internal audit, to expand its scope to add value to the organization of attestation, consulting, services and other activities, instead of the traditional financial audit. Good internal audit mechanism can effectively reduce the loss of business, but also played a role in urging management to improve the work performance. To increase the value of the organization's internal audit objectives.Has the obvious time background and the profound economic meaning. First, the purpose of the establishment of the organization is to create value and benefit for the owner and other stakeholders. The objective of increasing the value of the value shall be shared by the various functional departments of the organization. The internal audit institutions in the organization of strategic restructuring to maintain their own organization status and professional life, we must improve the audit performance, improve audit efficiency, in order to prove that the internal audit is not a resource consuming, but the value of the increase in. Second,Any organization in the business activities will face a variety of risks, the risk of its survival and competitiveness have an important impact, so that the internal audit in the effective prevention of operational risks, improve the competitiveness of enterprises play a positive role. Along with the further deepening of economic internationalization. The competition between enterprises is becoming fierce day by day. In particular, information technology is widely used in business management and the popularization of electronic trading. The control of the control system is reduced. The destructive computer crime is increasing and more concealed. The internal audit must focus on enterprise risk identification, assessment and prevention.The mode of value added internal audit activity mode is the working procedure and requirement that the audit staff should carry out the audit activities. The audit staff to carry out the value-added audit activities. In the audit scope, audit methods and audit techniques have their special requirements. The influence of corporate governance model on internal audit must be set up according to the corporate governance model to meet the needs of the company's development and reform. The United States and other equity is more dispersed, the strong liquidity of the country to emphasize the role of market monitoring, the company mainly by the board of directors and shareholders will be formed, the board of directors of the audit committee, independent of the executive level,The audit committee under the internal audit independence is strong, the role play a more full. And the relative concentration of ownership countries such as Japan and Germany, the external market can not effectively control the board of directors, the board of supervisors is to set up the audit system, the board of supervisors is responsible for the supervision of the board of directors. The internal audit organizations should be based on the decision level, the supervision level and the implementation level.