内部审计(internal audit 2012)(6)

ERP,内部审计,期刊杂志

As Asian companies seek to become more global, they will be expected to have the types of advanced control and governance processes typically found in the US, Canada, and Europe. Without such advanced processes, Asia Pacific companies will find it more difficult to compete effectively in global capital markets. To help their companies achieve such advanced levels of control and governance, internal auditors in this region need to progress as quickly as possible along the risk management maturity axis of the Internal Audit 2012 Value Model. However, that’s no small feat, because an internal audit function cannot change its primary orientation overnight. To move from a compliance orientation to an effective focus on risk assurance, you must first master the second stage, control assurance. In global capital markets, the quality of a company’s internal audit, control, and governance processes can either provide significant competitive advantage or be a major liability. At this point, internal auditors in Asia Pacific need to recognise that they are well behind many of their US peers in terms of process quality. In addition, they need to keep in mind that while they are trying to catch up with their US peers on the risk-management curve, internal auditors in the US are probably moving beyond a preoccupation with controls to focus squarely on risk assurance. The bottom line: Time is short; either move quickly to embrace a risk-centric approach to assurance or risk losing further ground to your global competitors.

Internal Audit 2012 – Asia Pacific Supplement

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