内部审计(internal audit 2012)(3)

Internal Audit 2012 – Asia Pacific Supplement 3

The percentage of respondents who expect a particular internal audit stakeholder to demand more in terms of the extent and frequency of communications from internal audit over the next five years.

4

The relative ranking of the respondents’ replies regarding the expected importance of stakeholders in 2012.

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Internal Audit 2012 – Asia Pacific Supplement Skill Sets

It is noteworthy that when the two survey populations were given a long list of 22 different internal audit skill sets to consider as being more important in 2012, they agreed on the top 15. Indeed, they put them in the same general order of preference.

The top five skill sets, in their order of rank, are as follows:1. Data mining2. Risk assessment3. Information technology4. Risk management5. Fraud detection

However, when asked what types of IT skills internal auditors will need in 2012, the expectations of our survey respondents Pacific

US

1.Corporate IT strategy1.Offshored IT operations2.IT systems development and

2.Data privacy risksimplementation3.ERP systems

3.ERP systems

4.Systems information integrity4.Data warehouse controls5.Contingency planning and

5.Systems information integrity

disaster recovery

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Working Practices

Like their US counterparts, internal auditors in the Asia Pacific region expect to apply technology to increase the efficiency of the internal audit process. The three most common type of tools mentioned by Asia Pacific internal audit leaders were electronic workpapers, data analysis programs, and network security tools.

In a number of respects, trends in internal audit working practices in the US are of growing interest to the internal audit community in Asia Pacific: US respondents perceive a greater need for a framework to improve the definition and management of IT risks. However, US survey respondents did not agree on which framework (CobiT, COSO, or other) would be most appropriate. Internal auditors in the US predict an increase in the use of ratings to summarise the severity of internal audit findings. The use of balanced scorecards and other formal measures to assess the effectiveness of internal audit is more prevalent in the US. Among US respondents, there is a greater likelihood of using some type of Quality Assurance Review (QAR) to benchmark internal audit functions.

Internal Audit 2012 – Asia Pacific Supplement

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Next Steps

Internal Audit 2012 – Asia Pacific Supplement It’s an exciting time to be an internal auditor in Asia Pacific. The expectations of internal audit stakeholders are at an all-time high. Significant opportunities abound for internal audit leaders to be more engaged with executive management and the board of directors. We believe internal audit functions must be proactive and redefine their value to their organisations. It is vital for internal auditors in Asia Pacific to learn from the experiences of their peers in other regions of the world. Take advantage of new tools and techniques to make the most of today’s opportunities.

In the PwC study, Internal Audit 2012, you will gain valuable insights for improving your internal audit function and the internal audit profession as a whole. You will also find a series of specific recommendations as set out below.

How to strengthen compliance with the requirements of the US

Foreign Corrupt Practices Act of 1977 and the UN Convention Against Corruption Improving the perception of internal audit Strategic initiatives to become more risk-centric How to improve risk assessments and audit plans Leveraging technology

Addressing talent and organisational issues Strengthening anti-fraud programs

Implementing continuous auditing techniques

Aligning internal audit priorities with stakeholder expectations

You will also find PwC’s Imperatives for Internal Audit Success, a ten step process for building a high-performance internal audit function in the years ahead.

Let us know if you have any questions or issues to discuss. We look forward to your feedback.

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Contacts

Duncan Fitzgerald

Asia Pacific Leader, Internal Audit Services+852 2289 1190

duncan.fitzgerald@

Australia

India

Jason AgnolettoSatyavati Berera+61 (3) 8603 2180

+91 (12) 4462 0507

jason.agnoletto@

satyavati.berera@

China – Beijing

Indonesia

Philip Lau

Gopinath Menon+86 (10) 6533 2118+62 (21) 5289 0772

u@

gopinath.menon@

China – Guangzhou / Shenzhen

Japan

Cimi Leung

Junya Hakoda

+86 (20) 3819 2997

+81 (90) 6491 3699

cimi.leung@

junya.hakoda@

China – Shanghai

Korea

Foo Seak Chee Woon Sup Jung+86 (21) 6123 2333

+82 (2) 709 0323

seak.chee.foo@

woon-sup.jung@

Hong Kong

Malaysia

Duncan Fitzgerald Jiv Sammanthan+852 2289 1190

+60 (3) 2173 1338

duncan.fitzgerald@

jiv.m.sammanthan@

Philippines

Rossana S. Javier+63 (2) 845 3016

rose.javier@

© 2007 PricewaterhouseCoopers. All rights reserved. “PricewaterhouseCoopers” refers to the

China firm of PricewaterhouseCoopers or, as the context requires, the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal Singapore

Ng Siew Quan+65 6236 3818

siew.quan.ng@

Sri Lanka

Sujeewa Mudalige+94 (11) 4719838

sujeewa.mudalige@

Taiwan

Ryan C. Lee

+886 (2) 2729 6613ryan.c.lee@

Thailand

Varunee Pridanonda+66 (2) 344 1282

varunee.pridanonda@

Vietnam

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