ERP,内部审计,期刊杂志
External Trends
1
The percentage of respondents who expect a particular trend to have either a strong or very strong impact on their internal audit functions over the next five years.
Internal Audit 2012 – Asia Pacific Supplement The internal audit leaders of the US and Asia Pacific agree that the
increased focus on corporate governance, risk management and ethics will continue and will greatly impact internal auditing over the next five years. Internal audit leaders rated the following trends as having the most impact on the roles and responsibilities of internal audit over the next five years:1
respondents. The reasons are many. For starters, there appears to be a greater expectation among Asia Pacific stakeholders for internal audit to be more proactively involved in helping their business operations. Another factor is the increased level of regulation across the Asia Pacific region. More and more countries in this area are enacting legislation to promote better corporate governance and more transparent financial reporting. For example, countries such as Japan, Korea, India and China have developed regulatory frameworks governing internal controls that are similar to the regulations put in place in the US following enactment of the Sarbanes-Oxley Act of 2002. Furthermore, all state-owned enterprises in China are now required to implement an enterprise risk management system, and
listed companies in India are now required to control risks through means of a risk management framework.
Globalisation is truly affecting all parties as the barriers to worldwide commerce become easier to surmount. However, US respondents appear to be more concerned about technology than their Asia Pacific counterparts, in part because of the challenges associated with ongoing efforts to lower costs through new technological applications, such as tagging goods with wireless radio frequency transmitters and equipping employees with personal digital assistants (PDAs).