Internal and Governmental Financial Auditing(英文版)(ppt 45頁)

Internal and Governmental Financial Auditing(英文版)內容提要：
INTERNAL AUDITING DEFINED：
An independent, objective assurance and consulting activity
Designed to add value and improve an organization's operations
Helps an organization accomplish its objectives
Brings a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
ROLE OF INTERNAL AUDIT：
Ensure reliability and integrity of information
Safeguard assets
Ensure compliance with policies and regulations
Achieve organizational objectives and goals
Improve operational economy and efficiency
Identify areas of business risk
Prevent and detect fraud
Coordinate audit activities with external auditors