内部审计(internal audit 2012)(14)

ERP,内部审计,期刊杂志

Working Practices

Like their US counterparts, internal auditors in the Asia Pacific region expect to apply technology to increase the efficiency of the internal audit process. The three most common type of tools mentioned by Asia Pacific internal audit leaders were electronic workpapers, data analysis programs, and network security tools.

In a number of respects, trends in internal audit working practices in the US are of growing interest to the internal audit community in Asia Pacific: US respondents perceive a greater need for a framework to improve the definition and management of IT risks. However, US survey respondents did not agree on which framework (CobiT, COSO, or other) would be most appropriate. Internal auditors in the US predict an increase in the use of ratings to summarise the severity of internal audit findings. The use of balanced scorecards and other formal measures to assess the effectiveness of internal audit is more prevalent in the US. Among US respondents, there is a greater likelihood of using some type of Quality Assurance Review (QAR) to benchmark internal audit functions.

Internal Audit 2012 – Asia Pacific Supplement

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