德勤-内部审计最佳实践

Message from the Institute of Internal Audit New Zealand
Foreword
Challenges ... and the opportunities ............................................................. 1
The changing risk and control landscape ..................................................... 5
The audit committee, chief executive and internal auditor.............................. 7
Beyond 'tick and flick' – the watchdog consultant .......................................... 10
A different way to fish: control-risk and self assessment .............................. 15
You only hit what you aim for ........................................................................ 17
In search of ... the auditor ............................................................................ 20
Automation .................................................................................................. 23
Good and best practices .............................................................................. 24
Challenges facing internal audit.................................................................... 26
Deloitte's Internal Audit and Assurance practice ............................................ 28
I commend Aloysius and his team for this work. It will act as a defining
document for the internal audit profession in New Zealand. This timely
exposé provides confirmation that internal auditing is at a cross roads.
I found myself reading this and agreeing with the insights. The document
clearly identifies the paradigm shift occurring in control and risk
management and signposts for those of us in the corporate performance
assurance and improvement service how we must change to survive. The
traditional ways of internal auditing are under the microscope and the survey
reflects that many practicing internal auditors have started to make the
transition to new methods.
All professionals delivering corporate performance assurance and
improvement will benefit from this report. Readers, whether they are risk
managers, quality advisers, fraud examiners, IT assurance specialists or
change managers will see the synergies of their own role and that of the
leading edge internal auditor
Alan McKenzie
President of the Institute of Internal Audit
New Zealand