内部审计(internal audit 2012)(10)

ERP,内部审计,期刊杂志

Roles and Responsibilities

When we asked internal auditors in the US and Asia Pacific where they

interviewed in both regions said they plan to update their risk assessments on a more frequent basis. They also plan to take a shorter-term approach to audit planning in order to gain both flexibility and agility and to ensure that their internal audits are on target.

Survey respondents in both the US and Asia Pacific believe continuous auditing offers significant promise. Some internal audit leaders cited the ability to use continuous audits to zero in quickly on riskier events at lower cost. “The challenge is to figure out where to look and what to look at,”

said one Asia Pacific internal audit leader. For many companies, continuous auditing routines have become an integral part of their audit plans.

Internal audit leaders in Asia Pacific expect to spend more time relative to their American counterparts on IT security. Across Asia Pacific, companies are upgrading their information systems and shifting to a higher mix of automated controls as opposed to manual ones. By doing so, there will be a corresponding increase in the time required to review IT strategy and ERP implementations.

Internal Audit 2012 – Asia Pacific Supplement 2

The percentage of respondents who expect a particular factor to generate either somewhat more or much more responsibility for internal audit over the next five years.

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