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ACCA SBL知识点：关于设立内部审计部门的决定
文章来源：网络
发布时间：2022-01-21 14:03
阅读：387次
Decision to have an internal audit department做出设立内部审计部门的决定
At each stage of the process the board faces a number of decisions: setting the firm’s risk appetite, assessing risks, and then choosing which risks to accept, transfer, reduce or avoid. If a risk reduction response is adopted, the board must then design an appropriate set of controls, possibly including establishing an internal audit function. In most jurisdictions, especially where corporate governance is principles-based, IA departments are not required by statute or regulation, but are considered best practice. However, as soon as the task of reviewing the company’s internal control and risk management system reaches even a reasonably low level of complexity, the audit committee will find that they need to delegate this work. This is clearly a sensitive task, as it involves investigating and discovering how effective strategic and operational controls have been. It requires a skilled team of internal auditors, who can act independently and who will report back objectively to the audit committee. As you can imagine, it would be unusual for a company of any size (not just a listed company) to be able to dispense with the services of an IA department, which is why an explanation is required when there are no internal auditors.
在运行的每个阶段，董事会都面临着一系列决策：设定公司的风险偏好，评估风险，然后选择接受、转移、减少或避免哪些风险。如果采取降低风险的应对措施，董事会必须设计一套适当的控制措施，可能包括建立内部审计职能。在大多数司法管辖区，尤其是在公司治理以原则为基础的地方，法规或法规不要求强制设立内部审计部门，但被认为是最佳实践。然而，一旦审查公司内部控制和风险管理系统的任务达到了较低的复杂程度，审计委员会就会发现他们需要委派这项工作。这显然是一项敏感的任务，因为它涉及调查和发现战略和运营控制的有效性。它需要一支熟练的内部审计师团队，他们可以独立行事，并客观地向审计委员会报告。可以想象，任何规模的公司（不仅仅是上市公司）都能够免去 内部审计部门的服务是不寻常的，这就是为什么在没有内部审计师的情况下需要解释的原因。
One obvious issue to consider is what other factors apart from size would indicate that an IA department might be required. It is not hard to come up with some of the relevant factors by reflecting that a company needs a control when risk needs reducing. So factors giving rise to increased risk, such as complex or highly regulated transactions, might suggest the need for the IA control to be deployed. You would, therefore, expect banks to have IA departments since some of the transactions they handle are complex (accounting for financial instruments) and they operate in a regulated industry.
要考虑的一个明显问题是，除了规模之外，还有哪些其他因素表明可能需要内部审计部门。通过反映公司在需要降低风险时需要控制，不难得出一些相关因素。因此，导致风险增加的因素，例如复杂或高度监管的交易，可能表明需要部署 内部审计控制。因此，你会期望银行拥有 内部审计部门，因为它们处理的一些交易很复杂（金融工具的会计处理）并且它们在受监管的行业中运营。
In some regulated industries it is mandatory to have an internal audit department, but even where this is not the case there may be close scrutiny of the company by the regulatory authority, which can apply significant sanctions such as the removal of operating licences. When a compliance failing (including timely reporting to the regulator) might mean that the company cannot operate at all, the case for an internal audit department becomes overwhelming. Companies in regulated industries may also need the information from internal audit to use in their reports and submissions to regulators and, so, reliable and accurate IA information is also needed to ensure the adequacy of this reporting.
在一些受监管的行业，必须有一个内部审计部门，但即使不是这种情况，监管机构也可能对公司进行密切审查，可能会导致实施重大制裁，例如吊销营业执照。当合规失败（包括及时向监管机构报告）可能意味着公司根本无法运营时，内部审计部门的情况就变得势不可挡。受监管行业的公司可能还需要内部审计的信息用于其报告和提交给监管机构的报告，因此，还需要可靠和准确的内部审计信息来确保该报告的充分性。
The UK’s influential Turnbull report provides some other suggestions for the factors that ought to be considered when considering the establishment of an IA function. Some of them are things that might indicate risks. For example, one factor – number of employees – might indicate risks directly (a large volume of payroll transactions to process) but, more significantly, it indicates size and complexity, so perhaps widespread locations with complex reporting lines and less shared culture (of risk awareness, or of integrity). Specific problems with internal controls and an increase in unacceptable events are two other factors that might also be indicative of deeper issues within the organisation. As well as an immediate problem that needs investigating, both suggest failings in the board-implemented process of risk assessment and risk response, which – had it been done more effectively – might have implied the need for an IA department.
英国颇具影响力的 Turnbull 报告为考虑建立 内部审计职能时应考虑的因素提供了一些其他建议。其中一些是可能表明风险的事情。例如，一个因素——员工数量——可能直接表明风险（要处理的大量工资单交易），但更重要的是，它表明规模和复杂性，因为可能具有复杂报告线和较少共享文化的广泛地点（风险意识或完整性）。内部控制的具体问题和不可接受事件的增加是另外两个因素，也可能表明组织内部存在更深层次的问题。除了需要调查的直接问题外，两者都表明董事会实施的风险评估和风险应对程存在缺陷，如果做得更有效，可能意味着需要一个 IA 部门。
Arising out of uncertainty, risk is fundamental to change. Any significant changes faced by the business will therefore inevitably create risk, and the organisation should consider its need for internal audit. The changes highlighted in the Turnbull report are changes in key risks and changes in the internal organisational structure.
风险源于不确定性，是变革的基础。因此，企业面临的任何重大变化都将不可避免地产生风险，组织应考虑其内部审计的需要。Turnbull 报告中强调的变化是关键风险的变化和内部组织结构的变化。
Turnbull 判断内部审计需求的标准
Scale, diversity and complexity of the company's operations
公司运行的规模、多样性和复杂度
Number of employees 员工数量
Cost-benefit considerations 收益成本考量
Changes in organisational structure 组织架构的改变
Changes in key risks 关键风险的改变
Problems with internal control systems 内部控制系统的问题
Increased number of unexplained or unacceptable events 未解释和不能接受事项数量的增加
推荐阅读：【ACCA SBL知识点：Internal audit 内部审计介绍】
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