(1) is the evaluation of corporate governance of the internal audit and oversightEvaluation of the effectiveness of internal controls: internal control senior management, Board of Directors, Board of supervisors, the internal audit committee and other organizations, in order to strengthen risk management, realize the organization established the feasibility of the approach and the establishment of a behavior. Effective internal controls can reduce the responsibilities of staff in the performance of the established significant errors or violations, corporate governance plays a critical role. Internal audit function for evaluating internal control is correct is beyond doubt, and internal audit practitioners directly accountable to top decision makers, partly to avoid the deception of the senior management to the Board of Directors.Internal audit is an important function of the internal control framework for assessment and testing, find loopholes or defects, errors in the analysis of the company's business activities, find potential risk to the Organization, improving management methods, improve economic benefit of the company, the company has formed a self-protection mechanism, better business. For example some companies hold higher amounts of accounts receivable, financial sector and there is no provision for bad debts on a regular basis, when an internal auditor in the internal audit found a loophole, and give feedback to the company management, while providing constructive recommendations, the company set up specifically for this phenomenon is responsible for large accounts receivable institutional, fill the loophole.
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