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ACCA SBL知识点：日常内部审计

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发布时间：2022-01-21 14:11

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In the Audit and Assurance (AA) exam, you will have studied the types of work carried out by internal auditors:

在审计与鉴证 (AA) 考试中，你将学习内部审计师执行的工作类型：

value for money audits效用审计

information technology audits信息技术审计

best value audits最佳价值审计

financial audits财务审计

operational audits经营审计

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One of the key differences between internal and external audit is that the scope of internal audit work in an unregulated industry is determined by the company (specifically by the audit committee) while the scope of the external auditors’ work is determined by the fact that they are undertaking a statutory audit, a legal requirement. IA will mean something different in each organisation. In one company, the ‘internal audit’ department might only carry out quality control checks, while in another it is a sophisticated team of specialists with different expertise that reflect the risks faced by that organization, including the regulatory requirements placed upon it.

内部审计和外部审计之间的主要区别之一是，不受监管的行业的内部审计工作范围由公司（特别是审计委员会）确定，而外部审计师的工作范围由法定审计决定，这是一项法律要求。内部审计在每个组织中都有不同的含义。在一家公司中，“内部审计”部门可能只进行质量控制检查，而在另一家公司中，它是一个由具有不同专业知识的专家组成的复杂团队，反映了该组织面临的风险，包括其面临的监管要求。

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Whether the IA department is carrying out a review of the process of designing systems, or a review of the operation of controls within those systems, will depend on the current concerns of the organisation. In an exam it would be wise to tailor the suggestions made for IA to the concerns hinted at in the scenario. For example, in a highly regulated business where compliance failures are a significant risk, monitoring compliance might be a key task assigned to IA. If safeguarding assets is a key concern you could discuss how IA might be involved in a review of the safeguarding of assets. You may have noted that the last two suggestions both relate to the Turnbull statements about a sound system of internal controls. Any of those could be related to the work of internal audit – for example, IA might need to review the implementation of corporate objectives.

内部审计部门是对系统设计过程进行审查，还是对这些系统内的控制操作进行审查，将取决于组织当前的关注点。在ACCA考试中，明智的做法是根据场景中暗示的问题调整对内部审计提出的建议。例如，在一个高度监管的企业中，合规失败是一个重大风险，监控合规性可能是分配给内部审计的一项关键任务。如果保护资产是一个关键问题，你可以讨论内部审计如何参与资产保护审查。你可能已经注意到，最后两个建议都与Turnbull关于健全的内部控制系统的声明有关。其中任何一项都可能与内部审计工作有关——例如，内部审计可能需要审查公司目标的实施情况。

SBL also covers issues of sustainability, environmental and social responsibility. IA is a resource that could be deployed to monitor how effective a company’s corporate social responsibility (CSR) policies are. This could mean monitoring how well the policies have been implemented or it could mean IA monitoring how well CSR policies and wider corporate objectives are aligned with each other. Schemes like the European Union’s Eco-Management and Audit Scheme (EMAS) provide an example of an instance where specific monitoring of targets (by IA) is an externally imposed requirement on a company. ISO 14000, another environmental standard, also explicitly requires internal audits and reports to management.

SBL 还涵盖可持续性、环境和社会责任等问题。内部审计是一种资源，可用于监控公司的企业社会责任 (CSR) 政策的有效性。这可能意味着监控政策的实施情况，也可能意味着内部审计监控企业社会责任政策和更广泛的公司目标之间的一致性。欧盟的生态管理和审计计划 (EMAS) 等计划提供了一个示例，其中对目标的特定监控（由内部审计提供）是对公司的外部强加要求。 ISO 14000 是另一项环境标准，也明确要求内部审计并向管理层报告。

To sum up, internal audit is the control of controls. It can feature in SBL as a key part of the corporate governance framework of an organisation, and it can be viewed through the lens of risk management as a high level control in response to risk or by considering the detailed work required of IA. Finally, as a key component of the control system, it is important to maintain the integrity of internal audit and, from this perspective, issues of professional ethics and characteristics such as independence come into play.

综上所述，内部审计是对控制的控制。它在 SBL 中可以作为公司治理框架的关键部分，并且可以从风险管理的角度来看，它是一种应对风险的高级控制，或者考虑到在内部审计所需的详细工作。最后，作为控制系统的关键组成部分，保持内部审计的正直性很重要，从这个角度来看，职业道德和独立性等问题就很重要了。

推荐阅读：

【ACCA SBL知识点：Internal audit 内部审计介绍】

【ACCA SBL知识点：关于设立内部审计部门的决定】

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