建立一个有效的内部审计部门 ESTABLISHING AN EF

ESTABLISHINGANEFFECTIVEInternalAuditDepartment

HughDPforsich，BonitaKPetersonKramer，GRandolphJust：StrategicFinance.，Montvale：Apr2006.Vol.87，Iss.10；pg.22，8pgs

Abstract
Ifyouarewonderinghowtoestablishaneffectiveinternalauditdepartment(IAD),TheSchwanFoodCodidjustthatwiththehelpofRandyJustwhenhewasthechiefauditexecutive(CAE)atthecompany.FindingaqualifieddepartmentheadisacrucialfirsttaskinestablishinganeffectiveIAD.OncetheCAEishired,he/sheshouldleadthedevelopmentofthewrittenauditcharter,whichsetsforththepurpose,authority,andresponsibilitiesoftheIAD.Oncethestaffingwascompleted,Justworkedwithtwoofhismanagerstodeveloparisk-basedassessmentmethodologytiedtotheCommitteeofSponsoringOrganizationsoftheTreadwayCommissioninternalcontrolframeworkandaconsumerproductsbusinessprocessmodel.Theriskassessmentframeworkcloselyincorporatedtheconceptsofriskandcontrol.Initsfirstyear,thedepartmentreceivedalargenumberofrequestsforotherprojects,andthatwasclearlyviewedasasubstantialmeasureofsuccess.
Fulltest
Thedemandforinternalauditingserviceshasskyrocketedwithtworecentevents.
First,Section404oftheSarbanes-OxleyAct(SOX)mandatedpubliccompaniestoincludewiththeirannualreportaninternalcontrolreportthatcontainsanassessmentbymanagementoftheeffectivenessofthecompany'sfinancialreportinginternalcontrolsystem.Internalauditorshavethetechnicalexpertiseandprofessionalobjectivitytoassistinthisassessmentprocess.
Second,theNewYorkStockExchangerequiredalllistedcompaniesto"maintainaninternalauditfunctiontoprovidemanagementandtheauditcommitteewithongoingassessmentsofthecompany'sriskmanagementprocessesandsystemofinternalcontrol"byOctober31,2004.Butthebenefitsofaninternalauditdepartmentaren'tuniquetopubliccompanies.Theyarealsoapplicabletoprivatecompanies.
Ifyouarewonderinghowtoestablishaneffectiveinternalauditdepartment,TheSchwanFoodCompanydidjustthatwiththehelpofRandyJust,oneofthecoauthorsofthisarticle,whenhewasthechiefauditexecutive(CAE)atthecompany.Sadly,RandydiedunexpectedlyinJanuary.Headdedatremendousamounttothebodyofknowledgeonestablishinganeffectiveinternalauditdepartment,andhiscontributionswillbesorelymissed.Hisco-authorsdedicatethisarticletohismemory.
WHYESTABLISHANINTERNALAUDITDEPARTMENT?
Themottooftheinternalauditdepartment(IAD)atSchwanis"advancingthebusiness."Thereareamultitudeofwaysinwhichinternalauditorscanhelpaccomplishthatobjective.First,aneffectiveIADcanhelpacompanyreachitsgoalsbyhelpingmanagementimprovecontrols,businessprocesses,andbusinessriskmanagement.second,internalauditorsserveacriticalroleaspartofthecorporategovernancestructurebyensuringthatthecompanyachievesitsobjectivesinanethical,legal,andwell-governedmanner.
Third,internalauditorshelpfightthebattleagainstfraud.In2004,theAssociationofCertifiedFraudExaminers(ACFE)obtaineddataon508fraudcasestotalingmorethan$761millioninlosses.Intheresulting2004ReporttotheNation,theACFEstatedthatapproximately57%ofthevictimorganizationsinitsstudyhadaninternalauditfunctionandthatthoseorganizationssufferedamedianfraudlossof$80,000comparedtomedianlossesof$130,000forcompanieswithoutinternalauditdepartments.ThisresultissimilartotheACFE's2002studywherethemedianfraudlosseswere$87,500forentitieswithinternalauditorsvs.$153,000forthosewithout.
TheIADisacriticalpartofcorporategovernancealongwithseniormanagement,theauditcommittee,andtheexternalauditors.Internalauditorscanbeconsideredtheeyesandearsofmanagementaswellasthecorporateconscience.Givenitsimportance,howshouldacompanybegintoestablishaneffectiveIAD?
STARTWITHTHELEADER
Findingaqualifieddepartmentheadisacrucialfirsttask.Notonlyshouldthechiefauditexecutivepossessthenecessaryinternalaudittechnicalskills,butheorsheshouldalsobeabletogainrespectfrombothmanagementandtheauditcommittee.Goodcommunicationskills,objectivity,andstrongmoralcharacterarealsodesirablecharacteristics.
ThecreationofSchwan'sIADwasdrivenbypersonnelchangesintopmanagement.Thefirstnonfamily-memberCEO,whohadalonganddistinguishedcareerinthefoodbusiness,cameonboardin1999.Ataboutthesametime,anewauditcommitteechairbeganhisservice.In2002,anewCFOwashiredwhohadextensivepublicaccountingexperience.
Thisnewleadershiphelpedthecompanyslowlymakechanges.Itimprovedthegovernancestructurebyestablishinganinternalauditdepartmentwhileretainingthepositiveaspectsofthecompany'scorporateculture,includingitshighstandardsofethics,values,andhardwork.Thus,thecreationoftheIADwaspartofacompany-wideefforttoimprovecontrolandgovernancestructuresforaprivatelyheldbutglobalcompanythathadthegoalofdoublinginsizefrom2002to2007.
Afterconductingaregionalandnationalsearchthrougharecruitingfirm,themanagementteamchoseRandyJusttobetheirCAE.Hebroughtwithhimextensivepublicaccountingandinternalauditingexperience.
THECHARTERANDMISSION
OncetheCAEishired,he/sheshouldleadthedevelopmentofthewrittenauditcharter,whichsetsforththepurpose,authority,andresponsibilitiesoftheIAD.Suchacharter,whichshouldbeapprovedbytheauditcommitteeonbehalfoftheboardofdirectors,iscrucialforsendingthemessagethroughouttheorganizationthatinternalauditingisviewedasapriorityandhastheendorsementofbothexecutivemanagementandtheauditcommittee.
ThechartershouldalsoclearlyestablishtheindependenceoftheIADbecauseit'scriticalthatinternalauditorsbeorganizationallyindependentofmanagementinordertoenhancetheireffectiveness.Thisindependenceallowstheauditorstoperformtheirworkobjectivelyandwithoutbiasorconcernthattheywouldbeundulyinfluencedbymanagement.
SchwandecideditsIADshouldreportdirectlytotheCFOforadministrativepurposes.Forpurposesofgovernance,itestablishedanadvisoryrelationshipbetweentheIADandtheboard'sauditcommittee.Buttheserelationships,whetherdirectreportingoradvisory,wereflexible,dependingonthestylesofindividualmanagers.Schwan'sauditcommitteechairwasvery"handson"andviewedhisrelationshipwiththeIADtobeasdirectastheCFO/IADrelationship.
TheauditcharterprotectedtheIAD'sindependencebyensuringfullaccessbytheCAEtotheauditcommitteeandprotectingtheCAEfromremovalwithouttheapprovaloftheauditcommittee.Inaddition,Schwan'sauditcommitteecharterestablishedthattheIADwasaccountabletotheboardofdirectorsthroughtheauditcommittee.
TheIADmissionstatementshouldbespecifiedinthecharter.ThemissionofSchwan'sIADwas:
"Toprovideindependent,objectiveassuranceservicesdesignedtoaddvalueandimprovetheSchwanCompany'soperations.TheIADhelpstheorganizationaccomplishitsobjectivesbybringingasystematic,disciplinedapproachtoevaluateandimprovetheeffectivenessoftheoverallcontrolenvironmentandthenetworkofenterprisebusinessriskmanagementcontrolandgovernanceprocesses."
ThismissionstatementisalmostverbatimwiththeInstituteofInternalAuditors'approveddefinitionofthepurposeofinternalauditing.Inotherwords,thedepartment'smissioncorrespondswithSchwan'soverallmissioninthattheIADexiststohelpthecompanyre

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