What do the new IIA Global Internal Audit Standards mean for your internal audit function?
After what the Institute of Internal Auditors (IIA) described as a long multi-year project, the 新的全球内部审计准则 是在2024年1月9日上映的. 这个多年的项目包括对标准的重制, 以及内部专业实践框架(IPPF), and was especially important as it will impact global internal auditing for years to come. The IIA describes the key changes to the Global Internal Audit Standards as the following:
- Strengthening governance frameworks to improve organizations’ responsiveness to rapidly changing business environments.
- Specific guidance to assist internal auditors in the public sector and for small internal audit functions.
- A more flexible framework that can adapt to the unique challenges faced by auditors in different parts of the world.
- 网络安全等关键领域的具体指导和标准.
随着新标准的发布, 首席审计员和内部审计员的艰苦工作开始了.
如何为新的国际内部审计协会全球内部审计准则做准备
The task in 2024 will be to evaluate what the new standards require and consider how the changes will impact your internal audit function, as well as determine how and what steps you will take for a smooth implementation. 虽然这看起来是一项非常艰巨的任务, below are key steps to take as you embark on the journey of assessing your department’s conformance.
花点时间去了解一切已经改变的事物
The new standards become effective one year after publication; therefore, 你必须在2025年1月之前遵守新标准. 许多新标准包含了以前标准的部分内容, 任务, 行为准则和核心原则, so take some time to digest everything that is new and assess everything that your current internal audit function is already doing.
执行内部审计准备评估
在学习新标准的同时,进行准备评估. A readiness assessment will allow your department to identify key areas in which you are already conforming to the new standards, as well as identify areas in which enhancements to your current practices might be needed or areas in which implementation will be needed. 一旦你完成了准备评估, you can discuss all aspects of the changes with key stakeholders including the Board, 审计委员会及高级管理层. This will allow everyone to fully understand the impact of the changes, as well as help to determine the best action plan for the organization.
制定并实施内部审计策略和行动计划
Once you have performed a readiness assessment and discussed it with the key stakeholders, 你应该有三个关键领域:
- 你已经完全符合的标准
- 你部分符合的标准
- 部门不符合的标准
Your organization should review all of the standards in which you are partially conforming, as well as the standards in which you are not conforming and create action plans. Make sure to identify ownership and deadlines as you create these plans. Holding accountability is key in executing the action plans and to ensure conformance by 2025.
跟踪和沟通你的行动计划的进展
接下来的一年, 随着你们的行动计划不断取得进展, ensure that you are tracking your progress and communicating achievements. Communicating progress and obtaining feedback from key stakeholders can help identify areas where the organization is getting the most value from the changes, 也可以作为关键行动项目的路线图. You can also utilize your action plan as documentation for your Quality Assurance and Improvement Program (QAIP).
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