内部审计(internal audit 2012)(3)

ERP,内部审计,期刊杂志

Internal Audit 2012 – Asia Pacific Supplement Dynamic and significant change ahead

In Asia Pacific, there is clear agreement among internal audit leaders that significant change will characterise auditing environments in this region for years to come, a direct reflection of strong economic growth. Competition is intense as more and more companies expand and go public, increasing regulatory oversight and placing greater pressure on internal control frameworks and those responsible for them.

A PricewaterhouseCoopers’ survey of internal audit leaders in Asia Pacific suggests that internal audit functions in this region will soon experience stepped-up requests for assistance from their chief stakeholders. Directors and executive management alike are turning to internal audit and other staff functions for help in the areas of corporate governance, risk management, fraud prevention and detection, and ethics, as well as internal controls. At this point, however, relatively few Asia Pacific internal audit groups have made the necessary adaptations to respond effectively to such requests.

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