ERP,内部审计,期刊杂志
Internal Audit 2012 – Asia Pacific Supplement Moving quickly to improve risk management
maturity
According to our research, internal auditors within Asia Pacific continue to focus primarily on compliance and control issues as opposed to risk. For historical and cultural reasons, audit leaders in this region have yet to adopt the risk-centric mindsets and related capabilities needed to address the mounting risk concerns of directors and senior management. As a result, internal audit functions in Asia Pacific are generally less advanced than those of US companies. As internal audit functions move up the left axis of the Internal Audit 2012 Value Model (see Figure 2), they evolve from a primary focus on compliance to focus first on control assurance and then on risk assurance.
Figure 2: Internal Audit 2012 Value Model
Risk
assurance
Control assurance
Compliance
Organisational risk management maturity
Internal SOX
control
ERM