内部审计

• 协助公司管理层进行风险评估.
• 过程和/或系统流程的文档化.
• 评估和测试现有的内部控制.
• Identification of internal control improvements in financial, operational and compliance areas.
• Performing a “best practices” review of your existing internal audit function to identify areas for improvement.
• 或者，以上几点的结合.

We can target specific processes based on requests from management and the audit committee, or we can review specific processes based on the results of your risk assessment.

• Assistance with management’s documentation and assessment of the internal control structure as required by the Sarbanes-Oxley Act.
• Assistance with management’s identification of significant risks to company operations.
• Identification of internal control weaknesses within a company’s control environment.
• 找出公司运作中的问题所在.
• 减少浪费和低效率.
• 制定全面的工艺/系统文件.
• Improved communications between operating units and company management.

The creation of an 内部审计 function is often viewed as a luxury by many companies, 而且他们负担不起. But the truth is that an internal audit is actually a function most companies cannot afford not to have.

1. 独立评估.

An internal audit function provides independent assessments for key processes and systems (and transactions) within a company. Since internal audit functions typically report to the audit committee of the board of directors, this helps to ensure that the audit committee and board as a whole has the information necessary to perform their roles effectively. It is often difficult for the audit committee to have its “feet on the ground” within a company. Internal audit is often the eyes and ears for the audit committee on a day-to-day basis.

2. 改善控制环境.

With an effective internal audit function participating in the monitoring of financial, 公司的运营和合规领域, 全面改善防控环境. If process owners don’t believe their activities will be reviewed by internal audit, they may be less motivated to ensure that all related internal control activities are performed in accordance with senior management and Board directives. 此外, an internal audit function is often a deterrent for fraudulent activities.

3. 人才来源.

最后, internal auditors typically review all key processes on a frequent basis and nonkey processes on a less frequent basis. As such, auditors develop detailed knowledge on how key processes and systems operate. 仅基于这一点, an internal audit function typically serves as an excellent talent pool from which key positions within the company may be filled. 更重要的是，内部审计师通常会形成一种“过程”的心态. This enables them to see the big picture of how processes and systems work together, allowing them to see how what they do benefits the company as a whole. This should make them more valuable to the company in roles after they leave the IA function.

这些只是利用经验的几个好处, 内部审计功能完善. 大多数成功的公司都有内部审计职能. 事实上, the New York Stock Exchange requires listed companies to have an internal audit function, and the NASDAQ has recently discussed the idea of adding a similar requirement.

There are a variety of ways to create an internal audit function — staffed entirely with internal resources, 由内部和外部专业人员组成, 或者完全外包给专业服务公司. 不管你如何创造它，你的公司都会从中受益.