关键区别 - 内部与外部审核
这审计process is one of the essential aspects of an organization for its long-term survival and success. An audit committee is appointed by the board of directors to review the effectiveness of audit process of the company. Internal audit and external audit are the two main components of the audit process. The key difference between internal and external audit is thatinternal audit isa function that提供独立和客观的保证,即组织的内部控制和风险管理系统有效运行然而外部审计是组织以外的独立职能法定审核要求。
CONTENTS
1。概述和关键差异
2。什么是内部审核
3。什么是外部审核
4。并排比较 - 内部与外部审计
5。Summary
什么是内部审计?
内部审计是一个提供独立和客观保证的功能,该组织的内部控制和风险管理system are functioning effectively. The internal audit function is led by the internal auditor who has recent and relevant financial experience. The internal auditor is appointed by the audit committee and the internal auditor is accountable for the audit committee members and should report the audit findings on a periodic basis. The audit committee has the following roles to perform with regard to internal audit.
- 监视和查看公司内部审计功能的有效性
- 确保内部审计职能可以访问足够的财务和其他资源来履行其职责
- 确保内部审计功能可以支持和访问组织各个部分的相关信息,以进行成功的审计
- 向董事会报告,并就如何改善公司的内部审计系统提出适当的建议
- Consider the response of the management to any key external or internal audit recommendations
如果公司没有内部审计功能(在某种类型的公司中,尤其是在只有外部审计功能的小公司中,这是可能的),则应每年考虑建立内部审计功能。
什么是外部审核?
外部审计是组织以外的独立职能,它评估了与财务和风险相关的方面,以符合法定审计要求。外部审计的主要作用是提供意见,公司财务报表是否具有真实且公平的看法并评估内部审计功能的有效性。因此,内部审计功能被外部审计功能取代。外部审计功能由外部审核员管理,他由股东该公司的。审计委员会在外部审计方面有以下角色。
- 就约会,撤职和重新任命和外部审计师提出建议
- Approve the remuneration and terms of engagement of the external auditor
- 监视和审查外部审计师的独立性,绩效和客观性,并制定和实施有关外部审核员参与的政策,以提供非审计服务
内部审计和外部审计有什么区别?
内部审计与外部审计 |
|
内部审计是一个功能,可提供独立和客观的保证,即组织的内部控制和风险管理系统有效地运行。 | 外部审计是组织以外的独立职能,它评估了与法定审计要求有关的财务和风险相关方面。 |
Main Responsibility | |
内部审计的主要责任是审查内部控制系统的有效性。 | Providing an opinion whether the company financial statements present a true and fair view is the main responsibility of the external audit. |
Statutory Requirement | |
法律不规定内部审计功能的可用性。 | All companies must have an external audit function as stated by law. |
任命审计师 | |
内部审核员由审计委员会任命。 | 股东任命外部审计师。 |
摘要 - 内部审计与外部审计
这difference between internal and external audit is a distinct one where internal audit is conducted by company employees whereas external audit is conducted by a party outside the organization. The audit committee should meet at least twice a year to conduct their review on the effectiveness of the internal audit function and the board of directors should also review the effectiveness of the audit committee on an annual basis. Since the external auditor is appointed by the shareholders and the function supersedes the internal audit, external audit is considered to be more credible.
参考:
1。”What is the difference between internal audit and external audit? N.p., n.d. Web. 19 May 2017.
2。”What is internal audit?” What is internal audit? | About us | IIA. N.p., n.d. Web. 19 May 2017.
3.“外部审计公司的角色和职责。”chron.com。Chron.com,2016年10月26日。2017年5月19日。
图片提供:
1。“Figure 5: Timeline for Validation of Audit Readiness for DOD Service-Provider Operating System Controls” By U.S. Government Accountability Office U.S. (Government Works) viaFlickr
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