内部审计(internal audit 2012)(8)

ERP,内部审计,期刊杂志

Survey Methodology

Since 2005, PricewaterhouseCoopers has been conducting an annual

“State of the Profession” survey to provide internal audit leaders important data and insights about current issues affecting the internal audit

community. Considering the many forces impacting internal audit in recent years, we thought it would be beneficial to develop a consensus projection of the trends likely to shape the world of internal audit by the year 2012. To pursue this goal, PwC surveyed the chief audit executives of US Fortune 250 companies and a number of internal audit specialists about trends

likely to affect internal auditors over the next five years. Being mindful of the extraordinary changes occurring across the Asia Pacific region, PwC also conducted a regional survey of Asia Pacific internal audit leaders to gain their perspectives regarding important trends as well as their expectations for internal audit in the years ahead. We are very grateful to those who participated in our research.

The following table summarises our methodology used in the two surveys.

Asia Pacific

US

Survey Population

Chief internal auditors Chief internal auditors at 50 selected large at 72 of the US Fortune companies from 13 250, plus selected countries and territories thought leaders, in Asia Pacificacademics and stakeholdersInterviews

10

19

Given the relative immaturity of internal audit functions in Asia Pacific, it was not surprising to note that our survey respondents across this region expect significantly greater change over the next five years than do their peers in the US. The remainder of this report summarises the key findings from the Asia Pacific survey with appropriate comparisons to the US survey results.

Internal Audit 2012 – Asia Pacific Supplement

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