内部审计(internal audit 2012)(12)

ERP,内部审计,期刊杂志

Stakeholder Interactions

The fact that internal audit functions in the Asia Pacific region are not as advanced as their US counterparts is strongly reflected by survey

results dealing with stakeholder dynamics. The following table shows the percentage of survey respondents who expect that the importance of their stakeholder relationships will increase over the next five years.3

Asia Pacific

USAudit committee87%10%Executive management79%

17%External auditors

73%

3%

Between now and 2012, internal auditors in Asia Pacific clearly expect to be far more engaged with their internal audit stakeholders as they continue to emulate their counterparts in the US, many of whom have already achieved this milestone. With regard to relations with external auditors, Asia Pacific respondents expect the focus to be on risk assessment as opposed to coordinating an integrated audit plan, a common focus of internal auditors in the US.

When asked about the importance of internal audit stakeholders in 2012, however, US respondents rated business-unit management and executives other than the CEO and CFO more highly than did their peers in Asia Pacific.4

Asia Pacific

USAudit committee11Full board of directors27CEO33CFO

42External auditors55Shareholders

68Business unit management74Other executive management

8

6

By more than a two to one margin, Asia Pacific internal auditors expect to report administratively to the board of directors or the chief executive officer as opposed to the CFO. In addition, the majority of Asia Pacific

respondents expect greater demands from stakeholders to issue some type of annual entity-wide opinion about the adequacy of internal controls at their respective organisations. Sixty-three percent of internal audit leaders in the Asia Pacific region expect this to occur compared with 40 percent in the US.

Internal Audit 2012 – Asia Pacific Supplement 3

The percentage of respondents who expect a particular internal audit stakeholder to demand more in terms of the extent and frequency of communications from internal audit over the next five years.

4

The relative ranking of the respondents’ replies regarding the expected importance of stakeholders in 2012.

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