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THE EMPIRICAL RESEARCH OF INTERNAL AUDITING SYSTEM.

内部审计制度的实证研究。

基本信息

批准号：
05630090
负责人：
KATO Yasuhiko
金额：
$ 0.96万
依托单位：
KONAN UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1993
资助国家：
日本
起止时间：
1993 至 1994
项目状态：
已结题

项目摘要

To determine what was being done in the field of internal auditing and how it was being accomplished was the purpose of this surveys about "The Empirical Research of Internal Auditing System in Japan, USA and Germany." TODAY' BUSINESS WORLD is characterized by a period of innovation and change unsurpassed in its history. The same holds true of the internal auditing profession.In the past decade, many internal auditors have been called upon more and more to increase their service to management and widen the scope of their activities. This report which follows confirms that internal auditing is a dynamic, ever-changing function and that progressive internal auditors are keeping pace with times.This report should assist in stimulating the development of internal auditing, particularly in those companies where the full potential has not yet been achieved.A brief summary of some conclusions : (1) Scope of internal auditing ; The use of electronic data processing and management informaiton s … More ystems has increased since 1975. The percentage of time devoted to operational audits versus financial audits continues to increase. The offering of audit services has continued to be broad in scope. More progress appears to have been made in removing line responsibility from the internal audit department. (2) Organization of internal auditing ; Board of directors for various organizations having an auditing committee have increased substantially. On the average, internal auditing department have been in existence for sixteen years. Data processing and public accounting experience are fields supplying more and more internal auditors. The use of formal training programs for members of the internal audit staff has substantially increased. The director of internal auditing and the corporate manager of internal auditing were the highest-ranking executives within most internal auditing departments. (3) Methods and reporting of internal auditing ; The modern approach to auditing includes the simultaneous use of both custom-built and standardized audit programs. The source of most audit programs is developed within the department. Results are reported to most people concerned. The audited organization has the primary responsibility for reporting to the audit department after the release of an audit report. (4) Behavioral patterns of internal auditing ; The majority of audit managers do not provide specific training for their staff with regard to human relationships concerning on-the-job or after-hours situations. Most audit managers ask for suggestions from top-level executives. Less

“日本、美国和德国内部审计制度实证研究”的目的是为了确定内部审计领域正在做些什么以及如何实现这些工作。当今商业世界的特点是处于历史上前所未有的创新和变革时期。在过去的十年里，越来越多的内部审计师被要求增加对管理层的服务，并扩大他们的活动范围。以下这份报告确认了内部审计是一项动态的、不断变化的职能，进步的内部审计师正在与时俱进。这份报告应该有助于促进内部审计的发展，特别是在那些尚未充分发挥潜力的公司。简要总结一些结论：(1)内部审计的范围；使用电子数据处理和管理信息S…自1975年以来，增加了更多的系统。与财务审计相比，用于业务审计的时间百分比继续增加。提供审计服务的范围仍然很广。在取消内部审计部门的直属责任方面似乎取得了更多进展。(2)内部审计组织：各机构设有审计委员会的董事会人数大幅增加。平均而言，内部审计部门已经存在了16年。数据处理和公共会计经验是为越来越多的内部审计师提供的领域。对内部审计工作人员的正式培训方案的使用大大增加。在大多数内部审计部门中，内部审计主任和内部审计公司经理是级别最高的高管。(3)内部审计的方法和报告；现代审计方法包括同时使用定制审计程序和标准化审计程序。大多数审计程序的来源都是在部门内部开发的。结果会报告给大多数相关人士。在审计报告发布后，被审计组织负有向审计部门报告的主要责任。(4)内部审计的行为模式；大多数审计管理人员没有为其工作人员提供关于工作中或下班后的人际关系方面的具体培训。大多数审计经理都会征求最高层高管的建议。较少