内部审计与外部审计的作用(34页PPT).pptx

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1、 Role of Internal and External Audit内部审计与外部审计的作用内部审计与外部审计的作用Federal Reserve System1Outline of the Discussion提纲提纲 n nSpecific roles of internal and external auditSpecific roles of internal and external audit 内部审计与外部审计的作用内部审计与外部审计的作用n nInteraction with external auditInteraction with external audit 与外部

2、审计的互动与外部审计的互动n nEffectiveness of the internal audit functionEffectiveness of the internal audit function 内部审计的有效性内部审计的有效性n nAnalysis of the quality of audit workAnalysis of the quality of audit work 审计质量分析审计质量分析n nLeveraging off internal and external auditLeveraging off internal and external audit 充

3、分发挥内部审计与外部审计的作用充分发挥内部审计与外部审计的作用2Role of Internal Audit 内部审计的作用内部审计的作用n nIndependent Independent review review assessment assessment of of the the effectiveness effectiveness of of internal controlsinternal controls 对内部审计的有效性进行独立评估对内部审计的有效性进行独立评估n nDetail oriented approach based on sufficient transac

4、tion testingDetail oriented approach based on sufficient transaction testing 以充分交易测试为基础的细节检查以充分交易测试为基础的细节检查n nAudit Audit coverage coverage is is based based on on entity-wide entity-wide and and business business line line risksrisks 审计内容应以公司整体风险和业务环节风险为基础审计内容应以公司整体风险和业务环节风险为基础3Role of External Aud

5、it外部审计的作用外部审计的作用n nOpines on the appropriateness of financial statementsOpines on the appropriateness of financial statements 对财务报表是否适宜发表意见对财务报表是否适宜发表意见n nMacro level approach Macro level approach 宏观的方法宏观的方法n nEmphasis Emphasis on on an an analysis analysis of of financial financial risk risk and an

6、d financial financial conditioncondition 重点是金融风险分析和财务状况分析重点是金融风险分析和财务状况分析n nLegal Legal requirements requirements will will impact impact the the type type of of audit audit work work performedperformed 法定要求会影响审计工作的类型法定要求会影响审计工作的类型4Role of External Audit,cont.外部审计的作用（续）外部审计的作用（续）n nSample types of s

7、tatements produced for financial institutionsSample types of statements produced for financial institutions 给金融机构出具的各种审计报告样本给金融机构出具的各种审计报告样本uuAudited Audited financial financial statements statements-holding holding company company or or bank bank or or individual branch or balance sheet onlyindivid

8、ual branch or balance sheet only 经经审审计计的的财财务务报报表表控控股股公公司司、银银行行、分分行行或或资资产产负负债债表表uuDirectors audit Directors audit 董事审计董事审计uuManagement letter Management letter 致管理层的信致管理层的信uuStatement on internal controls Statement on internal controls 对内部控制的意见对内部控制的意见5New Rules for External Auditors对外部审计师的新规定对外部审计师的

9、新规定n nSarbanes-Oxley(Public Companies and Public Banking Organizations)Sarbanes-Oxley(Public Companies and Public Banking Organizations)SarbanesOxleySarbanesOxley规则（上市公司和银行）规则（上市公司和银行）uuLead and concurring partners-rotate every five years Section 206 Lead and concurring partners-rotate every five ye

10、ars Section 206 牵头合伙人和其他合伙人每五年轮换一次牵头合伙人和其他合伙人每五年轮换一次第第206206节节uuCPA CPA firm firm cannot cannot audit audit a a client client for for one one year year if if a a CEO,CEO,CFO,CFO,controller controller or or chief chief accounting accounting officer officer was was employed employed by by the the firm

11、 firm and and participated participated in in the the audit audit in in any any capacity-Section 206capacity-Section 206 如如果果注注册册会会计计师师事事务务所所参参与与审审计计的的职职员员中中有有人人曾曾经经担担任任审审计计对对象象的的首首席席执执行行官官、财财务务总总监监、司司库库或或会会计计总总监监，则则事事务务所所一一年年内内不不能能对对该该机机构构进进行审计行审计第第206206节节uuCPA firm cannot provide audit and non-au

12、dit services-Section 201CPA firm cannot provide audit and non-audit services-Section 201 注册会计师事务所不能提供的审计服务和非审计服务注册会计师事务所不能提供的审计服务和非审计服务第第201201节节uuaudit audit services services include include bookkeeping,bookkeeping,financial financial systems systems design design and and implementation implementa

13、tion appraisal appraisal or or valuation valuation services,services,actuarial actuarial services,services,internal internal audit audit outsourcing outsourcing services,services,management management functions functions or or human human resources,resources,legal or expert services not related to t

14、he audit.legal or expert services not related to the audit.审审计计服服务务包包括括：记记帐帐、财财务务体体系系设设计计和和评评估估、精精算算服服务务、内内部部审审计计外外包包、管管理理或或人人力力资资源、与审计无关的法律或专家服务源、与审计无关的法律或专家服务6Evaluation of Internal Audit 内部审计评估内部审计评估n nDetermination Determination of of the the overall overall effectiveness effectiveness of of the

15、 the internal internal audit functionaudit function 内部审计部门整体效能的确定内部审计部门整体效能的确定uuIndependence Independence 独立性独立性uuMission Mission 职责职责uuResources/qualifications/skills Resources/qualifications/skills 人力人力/资格资格/技能技能uuInteraction with Senior Management Interaction with Senior Management 与高级管理层的交流与高级管理

16、层的交流7Audit Committee审计委员会审计委员会 n nNew New rules rules on on experience experience of of Audit Audit Committee Committee members members(qualified(qualified financial financial professional)professional)and and supervision of the audit departmentsupervision of the audit department 对对审审计计委委员员会会成成员员的的资

17、资历历（合合格格的的财财务务专专业业人人员员）及及对对审计部门的监管的新要求审计部门的监管的新要求8Audit Committee Structure 审计委员会的结构审计委员会的结构 n nComposed entirely of independent directorsComposed entirely of independent directors 全部由独立董事组成全部由独立董事组成n nResponsibilities include Responsibilities include 职责包括职责包括:uuAppoint&compensate outside auditorApp

18、oint&compensate outside auditor 指定外部审计师，确定其报酬指定外部审计师，确定其报酬uuPre-approve external audits workPre-approve external audits work 对外部审计报告进行预审对外部审计报告进行预审uuProcedures Procedures for for addressing addressing complaints complaints about about accounting accounting and and audit issuesaudit issues 制定会计和审计方面的

19、投诉的解决程序制定会计和审计方面的投诉的解决程序uuRetain Retain and and compensate compensate independent independent counsel counsel to to carry carry out out dutiesduties 有独立的咨询师履行职责，并收取报酬有独立的咨询师履行职责，并收取报酬9Independence独立性独立性n nKey factor in evaluating independence-reporting lineKey factor in evaluating independence-repor

20、ting line 独立性评估的关键因素独立性评估的关键因素报告渠道报告渠道uuDomestic Domestic-Audit Audit Committee Committee of of the the Board Board of of DirectorsDirectors国国内内银银行行董事会的审计委员会董事会的审计委员会uuUS US branches branches and and agencies agencies of of foreign foreign banks banks-head head office office audit audit departmentde

21、partment 外资银行在美国的分行和代理行外资银行在美国的分行和代理行总行审计部门总行审计部门 FFAdministrative reporting line to Senior ManagementAdministrative reporting line to Senior Management 向高级管理层报告的行政渠道向高级管理层报告的行政渠道10Independence,cont.独立性（续）独立性（续）n nWays to evaluate audit independence Ways to evaluate audit independence 评估审计独立性的方法评估审计

22、独立性的方法n nRole of the Audit Committee Role of the Audit Committee 审计委员会的作用审计委员会的作用uuapproves approves the the annual annual plan,plan,salary,salary,budgets budgets and and sign-off sign-off on on annual annual appraisal of the auditorappraisal of the auditor 批准年度计划、工资、预算，签署对审计师的年度考核批准年度计划、工资、预算，签署对审计

23、师的年度考核uuregularly meets with General Auditor regularly meets with General Auditor 定期与总审计师会面定期与总审计师会面n nRole of management Role of management 管理层的作用管理层的作用uuprovide all relevant documents provide all relevant documents 提供所有相关文件提供所有相关文件uukeep audit informed of major issueskeep audit informed of major i

24、ssues 让审计人员了解所有重要事件让审计人员了解所有重要事件uuensure that audit is invited to all major committee meetingsensure that audit is invited to all major committee meetings 确保审计人员参加委员会的所有重要会议确保审计人员参加委员会的所有重要会议11Required CEO and CFO Certifications首席执行官和财务总监必须申明的事项首席执行官和财务总监必须申明的事项n nCEO CEO and and CFO CFO must must c

25、ertify certify annual annual and and quarterly quarterly reports reports and and attestations attestations includeinclude 首席执行官和财务总监必须保证年报和季报以及证明中：首席执行官和财务总监必须保证年报和季报以及证明中：uuThere are no material misstatements or omission There are no material misstatements or omission 材料真实完整材料真实完整uuControls over fi

26、nancial reporting were reviewed within 90 days and are effectiveControls over financial reporting were reviewed within 90 days and are effective 对财务报告管理的评估完成的时间在对财务报告管理的评估完成的时间在9090天内，目前依然有效天内，目前依然有效uuAny Any significant significant deficiencies deficiencies or or material material weaknesses weakne

27、sses in in internal internal controls controls or or fraud fraud were disclosed to CPA firm and Audit committeewere disclosed to CPA firm and Audit committee 内部控制中的重大缺陷或欺诈行为都已告知注册会计师事务所和审计委员会内部控制中的重大缺陷或欺诈行为都已告知注册会计师事务所和审计委员会uuAll All material material off-balance off-balance sheet sheet transactions

28、 transactions and and other other relationships relationships with with unconsolidated affiliates or persons were disclosedunconsolidated affiliates or persons were disclosed 所有重要的表外交易及与未整合的附属机构的关系都已得到披露所有重要的表外交易及与未整合的附属机构的关系都已得到披露12Mission职责职责n nAudit Charter Audit Charter 审计规则审计规则uuRoles,reporting

29、 lines and responsibilitiesRoles,reporting lines and responsibilities 作用、报告渠道和职责作用、报告渠道和职责FFemphasize institutions ability to manage riskemphasize institutions ability to manage risk 关注公司管理风险的能力关注公司管理风险的能力FFinclude audits methodology and approachinclude audits methodology and approach 包括审计的方法和具体操作包括

30、审计的方法和具体操作FFdescribe reporting lines describe reporting lines 规定报告渠道规定报告渠道uuFull access to all information Full access to all information 可以获得所有信息可以获得所有信息13Audit Resources审计的人力资源管理审计的人力资源管理n nSufficiency of resources Sufficiency of resources 人员充足人员充足n nQualifications of staff Qualifications of staff

31、 人员的资格条件人员的资格条件uusufficient staff with expertise in technical areassufficient staff with expertise in technical areas 充足的人员，具备足够的专业知识充足的人员，具备足够的专业知识n nAppropriate skill level and trainingAppropriate skill level and training 良好的技能水平与培训良好的技能水平与培训uurecommended recommended one one week week of of traini

32、ng training per per year year for for each each auditorauditor 建议所有审计人员每年接受建议所有审计人员每年接受1 1个星期的培训个星期的培训14Interaction with Senior Management与高级管理层的交流与高级管理层的交流n nLevel within the organization commensurate with riskLevel within the organization commensurate with risk 职位应与风险相称职位应与风险相称n nAppropriate inter

33、action with Senior ManagementAppropriate interaction with Senior Management 与高级管理层进行恰当的交流与高级管理层进行恰当的交流n nPrompt resolution of issues by managementPrompt resolution of issues by management 管理层迅速解决问题管理层迅速解决问题uucritical component critical component 非常关键非常关键15Quality 质量质量 Timeliness 及时及时n nAudit approac

34、h/risk assessment methodologyAudit approach/risk assessment methodology 审计方法审计方法/风险评估方法风险评估方法n nAnnual audit plan Annual audit plan 年度审计计划年度审计计划n nAudit programs Audit programs 审计程序审计程序n nAudit reports and work papers Audit reports and work papers 审计报告和工作底稿审计报告和工作底稿n nAudit exception follow-up Audit

35、 exception follow-up 审计特例跟踪审计特例跟踪16Selected Types of Audit Coverage审计范围的类型审计范围的类型n nFull scope audits Full scope audits 全面审计全面审计n nLimited scope-Limited scope-部分审计部分审计uuTarget/spot/risk audits Target/spot/risk audits 专项审计专项审计/现场审计现场审计/风险审计风险审计uuSurprise audits Surprise audits 突击审计突击审计uuConversion/sy

36、stem development auditsConversion/system development audits 转换审计转换审计/系统开发审计系统开发审计uuData center and application reviewsData center and application reviews 信息中心与应用评价信息中心与应用评价n nSpecific audit reviews would be supplemented by continuous monitoring Specific audit reviews would be supplemented by continu

37、ous monitoring 审计检查将辅以持续监控审计检查将辅以持续监控17Internal Audit Approach内部审计方法内部审计方法n nEstablish auditable entities Establish auditable entities 确定审计对象确定审计对象-uue.g.e.g.identify identify all all legal legal entities,entities,departments,departments,corporate corporate functions,functions,geographic locations,c

38、ommittees geographic locations,committees 如如：确确定定所所有有的的法法人人实实体体、部部门门、职职能能部部室室、各各地地机机构构、各委员会各委员会n nAnalyze Analyze the the risk risk of of all all auditable auditable components components using using established established risk factorsrisk factors 运用已确定的风险因子分析各审计对象的风险运用已确定的风险因子分析各审计对象的风险n nDetermin

39、e the appropriate risk Determine the appropriate risk 恰当地评定风险程度恰当地评定风险程度-uu1-very 1-very low low risk risk 很很低低;2-2-low low risk risk 低低;3-3-medium medium risk risk 一一般般;4-4-high risk high risk 高高;5-;5-very high risk very high risk 很高很高18Risk Assessment Methodology风险评估方法风险评估方法n nIdentification Ident

40、ification of of key key risks risks within within the the institution institution separate separate from managementfrom management 独立于管理层，识别机构的主要风险独立于管理层，识别机构的主要风险n nFormat of the methodology Format of the methodology 主要方法主要方法:uuRisk-based Risk-based 风险为本风险为本uuQualitative/quantitative factors Qualit

41、ative/quantitative factors 定性定性/定量因素定量因素uuCombination of risks and other factorsCombination of risks and other factors 综合考虑风险和其他因素综合考虑风险和其他因素19Sample Factors Risk Assessment风险评估风险评估因素例举因素例举n nBASIC RISKS BASIC RISKS 基本风险基本风险n nCredit risk Credit risk 信用风险信用风险n nMarket risk Market risk 市场风险市场风险n nLiq

42、uidity risk Liquidity risk 流动性风险流动性风险n nOperations risk Operations risk 操作风险操作风险n nReputational risk Reputational risk 信誉风险信誉风险n nLegal risk Legal risk 法律风险法律风险n nFraud risk Fraud risk 欺诈风险欺诈风险n nTrading risk Trading risk 交易风险交易风险n nCredit and sales risk Credit and sales risk 信贷与销售风险信贷与销售风险n nContro

43、l environment Control environment 控制环境控制环境n nReporting risk Reporting risk 报告风险报告风险n nRevenue or expense volatilityRevenue or expense volatility 收入或支出的波动性收入或支出的波动性n nError impact Error impact 差错影响差错影响n nNature of process Nature of process 程序的性质程序的性质20uuTransactional values/volumesTransactional value

44、s/volumes 交易价值交易价值/交易量交易量uuQuality of managementQuality of management 管理质量管理质量uuReliance on dataReliance on data 对数据的依赖度对数据的依赖度uuAccess to physical assetsAccess to physical assets实物实物资产的有权使用资产的有权使用uuEconomic or political Economic or political trendstrends 经济或政治趋势经济或政治趋势uuStaff quality and changesSta

45、ff quality and changes 人员素质与变动人员素质与变动uuDegree of management Degree of management judgment and quality of judgment and quality of supervisionsupervision 管理层判断能力与监管质管理层判断能力与监管质量量uuProduct changesProduct changes 产品变化产品变化uuLegal/regulatory impactLegal/regulatory impact 法律法律/监管影响监管影响Sample Factors Risk A

46、ssessment风险评估风险评估因素例举因素例举21Annual Audit Plan年度审计计划年度审计计划n nBased upon the risk assessment methodologyBased upon the risk assessment methodology 以风险评估方法为基础以风险评估方法为基础n nNormally part of a multi-year cycle-three to five yearsNormally part of a multi-year cycle-three to five years 通常是多年周期（通常是多年周期（3 3到到5

47、 5年）的一部分年）的一部分n nApproved Approved by by the the Audit Audit Committee Committee or or head head office office audit audit department annually with updates approved quarterlydepartment annually with updates approved quarterly 每每年年由由审审计计委委员员会会或或总总行行审审计计部部门门批批准准，更更新新调调整整每每季季审批审批uujustification for del

48、aying or eliminating auditsjustification for delaying or eliminating audits 推迟或取消审计的理由推迟或取消审计的理由 22Annual Audit Plan,cont.年度审计计划（续）年度审计计划（续）n nFormat for the plan Format for the plan 计划格式计划格式uuInclude all auditable entities Include all auditable entities 列出所有审计对象列出所有审计对象uuProvide details on coverage

49、 for each business unit Provide details on coverage for each business unit 详细列出针对每个业务部门的审计内容详细列出针对每个业务部门的审计内容uuIdentify work by categories-e.g.,Identify work by categories-e.g.,administration,audit time,administration,audit time,continuous monitoring,special projectscontinuous monitoring,special pro

50、jects 分类确定具体工作分类确定具体工作如行政事务、审计时间、持续监如行政事务、审计时间、持续监控、特别计划控、特别计划23Audit Programs审计程序审计程序n nDetailed programs for each auditable areaDetailed programs for each auditable area 针对所有审计领域制定详细审计程序针对所有审计领域制定详细审计程序n nCompleted during the first audit and subsequently updatedCompleted during the first audit and