Internal Auditor Exam guidance: the role of internal audit and internal features of the characteristics by fdjerue7eeu


									Internal Auditor Exam Tutorial: characteristics and role of internal audit internal

  role of internal audit characteristics
  is the internal audit department, internal audit units of institutions from within its
financial revenues and expenditures authenticity, legitimacy and effectiveness of audit
supervision. Internal audit external audit with different characteristics and in
economic development played a unique role. First, the characteristics of the internal
  comparison with the external audit, internal audit has the following characteristics:
  (1) services within the sexual
  The purpose of internal auditing is to promote the sector, The unit management and
economic efficiency, and therefore internal audit is the audit of the unit supervisor,
unit management is also required under the provision of specialized advisory services
to persons. Services within the internal audit of the basic features. Internal audit is
generally the main person in charge of the unit under the leadership of its work, only
to be responsible for leading the unit.
  (b) the relative independence of the work
  as the internal audit with external auditors, must be independent of the audit process
must be in accordance with national laws and regulations and the financial accounting
system, the independent inspection, Evaluation of the departments and units and their
various departments and units of financial revenue and expenditure, and with the
related management activities and safeguard national interests. On the other hand, is a
department of internal audit bodies, units inside the organization, internal auditors are
employees of the unit, which makes the independence of internal audit is greatly
restricted. Especially in face of national interests and the departments and units where
a conflict of interest, the independence of internal audit decision- making may be
limited by the interests of the unit.
  (3) audit procedures relative simplicity
  major internal audit procedures, including planning, implementation, termination
and follow-up audit of four stages. Because of the internal audit department, this unit
is familiar with, in particular the implementation of the audit process, all stages are
greatly simplified. First, much of the work planning stage, often combined with
routine work, so planning the workload can be reduced, and time is much shorter.
Audit by the internal audit plans are usually the higher authorities and the departments
under the unit's specific formulation, and report to the department, unit leadership for
approval and implementation. Second, the internal audit of the implementation
process, focused and strong, a lot of information and investigation are usually
dependent on the accumulation of internal audit staff. Third, internal audit after the
audit report, usually issued by their departments and units to audit audit opinion or
decision. Fourth, be audited and the audit opinion decisions on audit objections, if any
can be located to the internal audit department, unit he ad raised.
  (d) review the broad range
  main unit of internal audit management services, which determines the scope of
internal audit units must be involved in all aspects of economic activity. Internal audit
can be cost-effective internal financial audit and internal audit, but also for post audit
and prior audits; can be protective of the audit, but also constructive audit. Should
generally be done, the department, the unit's leadership called for a review of what
internal auditors should review what.
  (5) of the internal control audit
  Internal Audit is an important component of internal control, internal audit of
internal control is the main content. Through this department, and unit management
internal control system and check the situation, sum up experiences, identify gaps,
based departments or units to improve management, improve the internal control
system services, is the basic function of internal audit reflects the internal audit "audit
of internal control" feature.
  (6) audit the implementation of the timeliness
  internal audit is the department or unit of a department, internal audit personnel
departments, and units and employees, thus needed at any time for this sector , the
unit under review. First, according to needs, simplify ing the audit process, in this
department, this unit is responsible 人 under the leadership of the audit in a timely
manner; 2 yes you can through the daily Le Jie, timely detection of problems in
managing the symptoms or problems, you can quickly and You Guan Bing Ju
functional communication or to the departments or units to reflect top management to
take measures to rectify has occurred and the potential problems.
  2, the internal audit function
  is the role of internal audit internal audit with the content, scope, function,
development and gradually expanding. In the socialist market economy, internal audit
has a dual task: on the one hand to the department, supervise the business activities of
units to promote their legal compliance; other hand, the department, unit leaders
responsible for the management situation improve economic efficiency. Specifically,
the role of internal audit include the following aspects:
  (a) monitoring the system, progress in implementing the plan, based departments,
and units provide the basis for management decisions leading
  modern Internal Audit has a variety of measures from the general troubleshooting,
development and operation of internal control to manage the audit, involving the
production, operation and management of all aspects. Not only can determine the
internal audit department, the unit's activities are consistent with the country's
economic policies and the laws, but also the various systems within the department
can determine whether the project be implemented, whether it has achieved the
desired objectives and requirements. Collected through the internal audit information,
such as production scale, product variety, quality, sales and market, or find some with
tendencies and symptoms of, common problems, are leading an important basis for
making business decisions.
  (b) reveals the weak links in management, promotion departments, units and
improve self-discipline mechanism
  socialist market economy, departments, units of activity not only by the national
financial policy, financial system and decrees of the constraints, but also to comply
with the department, the provisions of the Internal Control System. Internal auditors
can be relatively independent of the departments, Internal controls monitor ing,
inspection and objectively reflect the actual situation, and through this self-binding of
the inspection, the promotion department, building and improving their internal
control system.
  (c) to promote the sector, improving the work of the unit or production, enhance
economic efficiency
  by the internal audit review of the entire process of economic activities, on the
comparative analysis of economic indicators reveal the differences, analysis
differences in the formation of factors, evaluation o f results of operations are
summarized Jingji activity rules, and unveiled the Ren not Chongfenliyong property
that the potential, proposes the improvement 措 施 , can contribute greatly to
Jingjixiaoyi the Tigao.
  (d) to supervise the fulfillment of economic responsibilities entrusted to protect this
sector, the legitimate economic interests of the unit
  with the external audit, as the separation of ownership and management is a
prerequisite for production of internal audit, identify those responsible for all
fiduciary responsibility to fulfill the economic situation is the main task of internal
audit. Internal audit by identifying whether the responsibility should bear financial
responsibility for completion of the indicators (such as profit, value, variety, quality,
etc.), these indicators are real reliable, are all conducive to national economic
development and enterprise development in the long-term interests short-term
behavior, both on the work of those responsible for the correct evaluation can re veal
the person responsible and the departments and units of legitimate rights and interests
conducive to safeguarding the legitimate economic interests of the parties concerned.

  (5) monitor the safety of property, the promotion of sector units and increasing the
value of property and materials
  property of materials that departments and units, the basis for various activities.
Internal audit by the properties of regular supervision, inspection, can be effective and
timely discovery, pointing out the flaws in the material management of property, with
its observations and recommendations to promote or advise the relevant departments
to strengthen management of the properties, to ensure supplies of property integrity
and preserve and increase their safety, value-added. / Center>

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