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ACCA SBL知识点：Internal audit 内部审计介绍

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发布时间：2022-01-21 13:56

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Internal audit – the control of controls – can feature as a key part of the corporate governance framework of an organisation and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit.

内部审计 - 控制的控制 - 可以作为组织治理框架的关键部分，可以被视为应对风险或考虑内部审计所需的详细工作的高级控制。

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Introduction介绍

Thinking about the internal audit (IA) function as the control of controls is useful for making sense of the way in which the topic appears in Strategic Business Leader (SBL).

将内部审计 (IA) 功能视为控制的控制有助于理解该主题在战略业务领导者 (SBL) 中的出现方式。

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Think about how the topic of control arises when SBL covers the board of directors. It is best practice that ‘the board should maintain sound risk management and internal control systems’ and ‘should establish formal and transparent arrangements for considering how they should apply the corporate reporting and risk management and internal control principles’ (UK Corporate Governance Code). The detailed provisions of the code then specify that there should be an audit committee that ‘review[s] the company’s internal control and risk management systems’ and ‘should monitor and review the effectiveness of the internal audit activities’. It goes on to say that ‘where there is no internal audit function, the audit committee should consider annually whether there is a need for an internal audit function and make a recommendation to the board, and the reasons for the absence of such a function should be explained in the relevant section of the annual report’.

想想当 SBL 覆盖董事会时，控制的话题是如何产生的。最佳实践是“董事会应保持健全的风险管理和内部控制系统”，并“应建立正式和透明的安排，以考虑如何应用公司报告、风险管理和内部控制原则”（英国公司治理准则）。守则详细明确规定，应有一个审计委员会“审查公司的内部控制和风险管理系统”，并“应监督和审查内部审计活动的有效性”。它接着说，‘如果没有内部审

计职能，审计委员会应每年考虑是否需要设立内部审计职能并向董事会提出建议，并应说明未设立内部审计职能的原因。在年度报告的相关章节中予以说明”。

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