内部审计(internal audit 2012)(11)

ERP,内部审计,期刊杂志

Internal Audit 2012 – Asia Pacific Supplement Internal audit leaders in Asia Pacific also expect to spend much more time relative to their American peers on educating company personnel about internal controls and ethics programs. Some parts of Asia Pacific face significant challenges to change attitudes and behaviors, as well as to

develop modern legal systems. For example, China recently created a clear legal precedent that defines the bribery of government officials to include acts such as providing company shares as gifts, selling property such as houses or automobiles at below-market prices, and fixing gambling games.In the US, companies have been adopting offshoring and outsourcing as ways to cut costs. Thus US audit leaders expect to be more involved than their Asia Pacific peers in auditing offshored and outsourced operations, a trend expected to translate into more internal auditing opportunities for Asian-based internal auditors because of the rapid growth of commerce in the Asia Pacific region.

US respondents also expect to spend more time than their Asian-Pacific counterparts on the various ways that the rapid proliferation of technology is impacting their organisations as well as their internal audit functions. Risks associated with protecting all types of company data, already a

significant concern to internal auditors in the US, is expected to become a major concern among their peers in the Asia Pacific in the not-too-distant future.

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