Suchergebnisse

• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …average 2,537 7.9 11.5 8.4 13.3 11.2 3.8 14.6 16.0 11.4 6.5 9.8 5.2 Adequacy and Compliance with IIA Standards 77 According to Table 37, the most… …common reasons for not using the IIA Standards are: • Management of the organization does not perceive compliance with the IIA Standards as adding value… …(16%); • Compliance with the IIA Standards is not supported by management (15%); • Compliance with the IIA Standards is too time consuming (13%); •… …Compliance with the IIA Standards is not appropriate for small organizations (12%); • Inadequate internal audit function staff to comply with the IIA… …Standards (11%); • Compliance with the IIA Standards superseded by local / government regula- tions or standards (11%). A comparison between the 21… …consuming to comply with Standards or Practice Advisories in Austria, Cyprus, Finland and Switzerland; • a high percentage for compliance with Standards or… …Practice Advisories super- seded by local / government regulations or standards in Switzerland, Turkey and UK & Ireland; • a high percentage for compliance… …with Standards or Practice Advisories not ap- propriate for my industry in Cyprus, Czech Republic and Switzerland. • a high percentage for compliance… …perceived to add value by the manage- ment / board of the organization in France, Germany, Italy and Turkey; • a high percentage for compliance inadequate… …IA function staff to comply with Standards or Practice Advisories in Bulgaria, Cyprus, Greece, Italy and Turkey; • a high percentage for compliance…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …personnel about internal controls, corporate governance, and compliance issues. i. The Internal Audit Function places more emphasis on assurance than… …educating personnel about internal controls, corporate governance, and compliance issues in Estonia, Greece, Norway and Romania; • a high percentage of IAFs… …the role of the IAF in regulatory compliance is in Cy- prus, Netherlands, Portugal and Switzerland; • a high expected increase in the role of the IAF… …financial processes Risk management Governance Regulatory compliance Operational auditing In cr ea se D ec re as e In cr ea se D ec re as e… …committee Regulatory compliance assessment monitoring C ur re nt ly h av e a ro le Li ke ly to h av e a ro le in th e ne xt 3 y… …following areas: • Regulatory compliance assessment monitoring (67%); • Risk Management (66%); • Fraud prevention / detection (64%); • Corporate Governance… …regulatory compliance assessment review in France, Italy, Switzerland and Turkey; • a high involvement of IAFs in risk management in Cyprus, Czech Republic…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …high percentage of compliance with privacy polices audits in Belgium, Cyprus, Greece, Netherlands, Norway and Switzerland; • a high percentage of… …compliance with corporate governance requirements audits in Belgium, Greece, Netherlands, Norway, Switzerland and UK & Ireland; • a high percentage of control… …Total Number of Respondents Business Viability Assessments Compliance with Privacy Policies Compliance with Corporate Governance… …decrease in the importance of compliance audits, financial process audits and operational au- dits. The proportion of fraud investigations remains stable… …over this 6 years period. When comparing the 21 European countries, we notice: • a strong decrease in the proportion of compliance audits in Estonia…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …Administrative (audit plan, assign tasks) Business Viability Assessments Compliance with Privacy Policies Compliance with Corporate Governance and… …percentage of outsourcing of business viability assessments in Cyprus, Po- land and Turkey; • a high percentage of outsourcing of compliance with privacy… …policies in Estonia, Germany and Greece; • a high percentage of outsourcing of compliance with corporate governance and regulatory code requirements in… …(% ) C ou nt ry Total Number of Respondents Administrative (audit plan, assign tasks) Business Viability Assessments Compliance with… …Privacy Policies Compliance with Corporate Governance and Regulatory Code Control Framework Monitoring and Development Corporate Takeovers /… …assessments in France, Po- land and Turkey; • a high percentage of co-sourcing of compliance with privacy policies in France, Norway and Poland; • a high… …percentage of co-sourcing of compliance with corporate governance and regulatory code requirements in France, Poland, and Turkey; • a high percentage of…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …on the internal audit plan in Belgium, Netherlands, Switzerland and UK & Ireland; • a high percentage of compliance / regulatory requirements having… …Audit Function to add value. l. Your Internal Audit Function is credible within your organization. m. Compliance with The IIA’s International Standards… …. Compliance with The IIA’s Code of Ethics is a key factor for your Internal Audit Function to add value to the governance process. Overall, Table 25 shows that… …Function is credible within your organization” in Austria, Belgium, Germany, Norway and Switzer- land, • a high agreement with statement “m. Compliance… …to the governance process” in Bulgaria, Italy, Norway, Portugal and Romania; • a high agreement with statement “n. Compliance with The IIA’s Code of…

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