内部审计(internal audit 2012)(7)

ERP,内部审计,期刊杂志

As one Asia Pacific internal

audit leader we interviewed said, “There has never been a better time to be an internal auditor.”

Internal Audit 2012 – Asia Pacific Supplement Capitalising on opportunities

As our research indicates, internal auditors in Asia Pacific face a number of obstacles in their drive to strengthen their positioning.

Due to their compliance focus, they often lack strong connections with executive management – an essential element in enhancing functional value Cultural norms in some Asia Pacific countries tend to inhibit promotion of a dynamic and independent role for internal audit A number of large organisations in the region either have no internal audit function whatsoever or have an internal audit function that focuses on low-value activities such as double-checking expense report reviews or monitoring bank reconciliations Internal audit functions in Asia Pacific will often issue reports with

watered-down findings and without recommendations for improvement in order to avoid upsetting or embarrassing their auditees The corporate managements of Asia Pacific are often slow to demand a stronger internal audit function As Asia Pacific companies assume multinational status, however, they quickly realise the value and benefit of a robust internal audit function aligned strongly with the strategic direction of the organisation. To this point, sixty-eight percent of our Asia Pacific respondents believe that the role of the chief audit executive at their companies will increase over the next five years compared with only a 10 percent projection from US respondents.

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