内部审计(internal audit 2012)(2)

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

ERP,内部审计,期刊杂志

External Trends

1

The percentage of respondents who expect a particular trend to have either a strong or very strong impact on their internal audit functions over the next five years.

Internal Audit 2012 – Asia Pacific Supplement The internal audit leaders of the US and Asia Pacific agree that the

increased focus on corporate governance, risk management and ethics will continue and will greatly impact internal auditing over the next five years. Internal audit leaders rated the following trends as having the most impact on the roles and responsibilities of internal audit over the next five years:1

respondents. The reasons are many. For starters, there appears to be a greater expectation among Asia Pacific stakeholders for internal audit to be more proactively involved in helping their business operations. Another factor is the increased level of regulation across the Asia Pacific region. More and more countries in this area are enacting legislation to promote better corporate governance and more transparent financial reporting. For example, countries such as Japan, Korea, India and China have developed regulatory frameworks governing internal controls that are similar to the regulations put in place in the US following enactment of the Sarbanes-Oxley Act of 2002. Furthermore, all state-owned enterprises in China are now required to implement an enterprise risk management system, and

listed companies in India are now required to control risks through means of a risk management framework.

Globalisation is truly affecting all parties as the barriers to worldwide commerce become easier to surmount. However, US respondents appear to be more concerned about technology than their Asia Pacific counterparts, in part because of the challenges associated with ongoing efforts to lower costs through new technological applications, such as tagging goods with wireless radio frequency transmitters and equipping employees with personal digital assistants (PDAs).

ERP,内部审计,期刊杂志

Roles and Responsibilities

When we asked internal auditors in the US and Asia Pacific where they

interviewed in both regions said they plan to update their risk assessments on a more frequent basis. They also plan to take a shorter-term approach to audit planning in order to gain both flexibility and agility and to ensure that their internal audits are on target.

Survey respondents in both the US and Asia Pacific believe continuous auditing offers significant promise. Some internal audit leaders cited the ability to use continuous audits to zero in quickly on riskier events at lower cost. “The challenge is to figure out where to look and what to look at,”

said one Asia Pacific internal audit leader. For many companies, continuous auditing routines have become an integral part of their audit plans.

Internal audit leaders in Asia Pacific expect to spend more time relative to their American counterparts on IT security. Across Asia Pacific, companies are upgrading their information systems and shifting to a higher mix of automated controls as opposed to manual ones. By doing so, there will be a corresponding increase in the time required to review IT strategy and ERP implementations.

Internal Audit 2012 – Asia Pacific Supplement 2

The percentage of respondents who expect a particular factor to generate either somewhat more or much more responsibility for internal audit over the next five years.

ERP,内部审计,期刊杂志

Internal Audit 2012 – Asia Pacific Supplement Internal audit leaders in Asia Pacific also expect to spend much more time relative to their American peers on educating company personnel about internal controls and ethics programs. Some parts of Asia Pacific face significant challenges to change attitudes and behaviors, as well as to

develop modern legal systems. For example, China recently created a clear legal precedent that defines the bribery of government officials to include acts such as providing company shares as gifts, selling property such as houses or automobiles at below-market prices, and fixing gambling games.In the US, companies have been adopting offshoring and outsourcing as ways to cut costs. Thus US audit leaders expect to be more involved than their Asia Pacific peers in auditing offshored and outsourced operations, a trend expected to translate into more internal auditing opportunities for Asian-based internal auditors because of the rapid growth of commerce in the Asia Pacific region.

US respondents also expect to spend more time than their Asian-Pacific counterparts on the various ways that the rapid proli …… 此处隐藏：5944字，全部文档内容请下载后查看。喜欢就下载吧 ……