定制泰国职称论文-内部审计Thailand Internal audit thesis-1, in June 1999, the internal auditors approved by the board of directors to the internal audit of the following definition: "the internal auditing is an independent, objective consulting activities for internal audit
Improve the operation of the institutions and increase its value. Through the introduction of a system, systematic approach to evaluate and improve risk management, control and governance process efficiency, internal audit can help an organization to meet its goals. "2, in June 2003, our country's internal audit association issued the internal audit standard", make definition: "internal audit is to point to to organize the internal a kind of independent and objective of supervision and evaluation activities, it through the review and evaluation of business activities and internal control the appropriateness of legality and effectiveness, and to promote the realization of organizational goals. 3, in January 2011 the international internal auditor association (IIA) released a new version of the "international professional practice of internal audit framework", the internal audit new definition for: the internal auditing is an independent, objective recognition and consulting activities, aims to add value and improve the organization's operating. It through the application of the system, the standard method, evaluation and to improve risk management, control and management of the process effect, help organization to meet its goals. 4, internal audit and the government auditing, external audit and listed as one of the three main audit business.
And external audit the relationship and difference
(a) contact: compared with external audit, common ground for grasp the basic financial audit technology, audit results may have use for reference each other. (2) distinction: 1, independence is different. According to the international association of IIA internal auditors issued in 2011 IPPF internal audit practice 1100, 1110 chapters framework, internal audit independence contains two aspects, on the one hand, is refers to the internal audit personnel when bred from threats, on the other hand refers to the independent audit organization, namely the relationship with the board of the independent report. Compared with the external audit commonly used the independent audit principles ", for the different goals and different service object, lead to both independence are not the same. 2, the audit different goals. External audit goal is often law and service contract restrictions, such as common business-financial statements of the audit goal is the legitimacy of the results, and evaluate the fair sex, and the internal auditing is the goal of the evaluation and improve risk management, control and governance process efficiency, help enterprise to meet its goals. 3, both priority area of concern for the different. External audit attention by law and contract areas designated, such as financial statement audit, external audit main emphasis is the quality of accounting information and compliance, also is the legitimacy of the results, the fair sex is evaluated. And internal audit main emphasis is economic activity in the legal compliance, goals, operational efficiency, etc. 4, business scope is different. External audit scope of business by law and contract specified, such as financial statement audit, internal control auditing, verification audit, due diligence, and etc. And the internal auditing is the enterprise economic activity as the foundation, expand to the management of the field a audit activities. 5, auditing standards are different. The internal auditing standards are legal recognition policy and procedure, such as IPPF; External audit standard is a statutory independent auditing standards and relevant laws and regulations. 6, professional competence different demand. Internal audit requirements have management knowledge, and because of the internal audit goal is to help enterprise
