帮写爱尔兰职称论文-内部审计-Internal audit Ireland-BA Thesis 1999 June, international society of internal auditor by the board of directors of the internal audit definition is as follows:" internal auditing is an independent, objective and consulting activities, for internal audit
Improving mechanism of operation and increase its value. Through the introduction of a systematic, structured approach to evaluate and improve risk management, control Internal audit Ireland-BA Thesis and governance process efficiency, internal audit can help an organization achieve its goals." 2 June, 2003, China's Internal Audit Association issued" audit", make the definition:" the internal audit is refers to the organization inside an independent and objective monitoring and evaluation activities, through the review and evaluation of the business and the adequacy of internal controls, legitimacy and effectiveness to promote the goals of the organization. In 2011 January 3, the International Institute of internal auditors ( IIA ) released a version of the" international internal audit professional practices framework", internal audit new defined as: internal auditing is an independent, objective confirmation and advisory Internal audit Ireland-BA Thesis activities, designed to add value and improve an organization's operations. It is through the application of system, normative method, evaluation and improvement of Internal audit Ireland-BA Thesis risk management, control and management of the effectiveness of the process, helping the organization to achieve its objectives. 4, internal audit and external audit government audit, tied for the three main business of audit.Internal audit Ireland-BA Thesis
And external auditing relation and difference
( a ) contact: with external audit, common points of basic financial audit, audit results may exist from each other.
( two): 1, independent of differences between different. According to IIA International Institute of internal auditors in 2011 released the IPPF framework of the internal audit practice 1100th, 1110 chapters, the independence of internal audit contains two aspects, one is the internal audit staff duties against threats, on the other hand refers to the auditing institution of independent directors, and the independent reporting relationships. Compared with the commonly used" external audit independent auditing standards", because of their different objectives and service object is different, lead to the independence of the same. In 2, the audit goal difference. External audit objectives are often subject to the laws and the service contract restrictions, such as the common business -- an audit of financial statements is the target of fiscal legitimacy, fairness is evaluated, and the purpose of internal auditing is the evaluation and improvement of risk management, control and corporate governance, the effectiveness of the process, to help enterprises achieve their goals. 3 key areas of concern, two different. External audit focus areas subject to law and contract specifies, for example in the audit of financial statements, external audit main Internal audit Ireland-BA Thesis emphasis is the quality of accounting information and compliance, is also the results of legitimacy, fairness evaluation. The internal audit of the main focus is the economic activity of legal compliance, goal, management efficiency. In 4, scope of business is different. External audit business by law and contract specified, such as financial statements audit, internal audit, verification audit, due diligence services. The internal audit is the enterprise economic activities for Internal audit Ireland-BA Thesis the foundation, expand to the management area consisting mainly of an audit activities. 5, different auditing standard. Internal auditing standards are not legally recognized principles and procedures, such as IPPF; external audit standards is the statuto
