Research on the Value-adding Function of Internal Audit

【摘要 (中文/英文)】 21世纪是充满机遇与挑战的新世纪。置身于多样化和多变性的环境,我们对事物本质的认识进一步深入。根据IIA对内部审计的最新定义可以得知:内部审计是集风险管理、内部控制和公司治理等要素于一体的综合性审计,并且为组织增加价值的功能第一次被列入定义。此举表明了在历史变革的今天,内部审计已经位于一个前所未有的新高度,作为确保受托责任有效履行的管理控制机制,它要站在组织整体利益的立场上,发挥其提高运作效率和增加价值的作用。 由此可见,现代内部审计的核心已由防弊兴利提升为增加价值和提高机构的运营效率。这一转变赋予了内部审计更深的内涵,促进了内部审计职业角色的转变,为内部审计人员在组织中占据重要的地位和崭新的位置提供了难得的机遇,同时也提出了严峻的挑战。 组织实现价值的方式是生产产品或提供服务,并且利用资源推销这些产品或服务。内部审计虽不从事这些活动,但它可以通过系统化、规范化的方法收集、理解和评价组织运营过程的信息,并通过确认、咨询、建议、书面报告等形式向管理人员传递,从而为增加组织价值的目标服务。 本文采用规范研究的方法,首先通过内部审计定义的历史沿革展开对其价值增值功能的基本研究,其中包括动因分...更多析、内涵与特征等,介绍了供应链管理理论在价值增值功能中的运用;然后重点分析了价值增值功能实现的条件、形式和途径,主要包括内部控制、公司治理以及GRC的整合等;最后对内部审计的价值增值功能进行了几项拓展研究,旨在抛砖引玉,推进价值增值在中国内部审计职业界的深入开展与实践。

 The 21st century is a new century full of challenges and opportunities. In such a diversified and changing environment, things’nature in our mind has changed deeply. In light of the definition given by The International Institute of Internal Auditors, we notice that Internal Audit is a comprehensive audit which contains the factors of Internal Control, Risk Management, and Corporate Governance. This is the first time that the value-adding function to the organization has been written in the definition of Internal Audit. As a management mechanisms to ensure the effective implementation of accountability,this act indicate that Internal Audit has been located in a unprecedented height. It stands for the overall interests of the organization in order to play the role of efficiency-improving and value-adding. It’s clear that the core of modern Internal Audit has upgraded to add value and improve the operational efficiency. This shift has given the deeper meaning to Internal Audit which promotes the changes of its occupational role, provides a rare opportunity to occupy an important position and also poses some severe challenges. The goal of the organization is to create value or benefit to the ownership, other shareholders, consumers and customers. Producing products, providing services and marketing them by the advantages of the organization is the way to realizing value. Internal Audit is not engaged in these activities, but they can collect and evaluate operating information by systematized and standardized method. In this process, Internal Audit staffs deliver this information to management staff through confirmation, advice, recommendations and other forms so as to realize the value-adding target for the organization. Normative research method is mainly adopted in this article. Firstly, we initiate the function of value-adding through the development of the definition in internal audit which including the background analysis, contents, features as well as the trends. And then we exert the theory of supply-chain on the value-adding function. In addition, we focus on the conditions, forms and channels of realizing the function which comprising the Internal Control, Corporate Governance and integration of GRC. At last, we extend the research in order to promote the practice of the value-adding function in China.

【关键词 (中文/英文)】 内部审计; 价值增值; 内部控制; 风险管理; 公司治理

Internal Audit; Value-adding; Internal Control; Risk Management; Corporate Governance