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An improved process model for internal auditing

机译：改进的内部审计流程模型

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Purpose – To investigate and understand the reasons why internal auditing is often perceived to not add value. This paper describes the development of a new process model and approach that will improve the actual and perceived value of auditing. Design/methodology/approach – Process analysis, identified areas of potential inefficiency and conflict. The literature review identified the standards and guidance that influence the way internal auditing is managed and its current trends. A questionnaire was sent to auditors and auditees at AWE Plc., to gain their views on audit effectiveness and quantify their perception of value. Findings – Questionnaire results show variations in the perceived value of internal auditing, particularly of some key stages in the process. The management of internal auditing is too focused on programme achievement, not the resulting value from improvement action. Research limitations/implications – The new process model has yet to be tried in practice, and this identifies an area of future research. It is envisaged that some additional audit preparation would be required, and the time taken to conduct an audit may also increase slightly. The financial benefits quoted by applying the new model would be estimated and may require some justification. Practical implications – The new model should improve audit effectiveness and its perceived value as the focus changes from simply undertaking an audit, to demonstrating its actual financial value. It has the potential to significantly influence the way both internal and external auditing is conducted in the future. Originality/value – The improved process model and cost-benefit audit methodology approach was found to be unique within the scope of the literature review.
机译：目的–调查并理解为什么人们通常认为内部审计没有增加价值的原因。本文介绍了一种新的过程模型和方法的开发，该模型和方法将提高审计的实际价值和感知价值。设计/方法/方法–流程分析，确定潜在的低效率和冲突区域。文献综述确定了影响内部审计管理方式及其当前趋势的标准和指南。向AWE Plc。的审核员和被审核方发送了问卷，以征询他们对审核有效性的看法并量化其对价值的看法。调查结果–问卷调查结果表明内部审计的感知价值存在差异，尤其是过程中某些关键阶段。内部审计的管理过于注重计划的实现，而不是改进行动的结果。研究的局限性/含意-新的过程模型尚未在实践中尝试，这确定了未来研究的领域。预计将需要进行一些额外的审计准备，并且进行审计所需的时间也可能会略有增加。应用新模型所引用的财务利益将得到估算，并可能需要一些理由。实际意义–随着重点从单纯进行审核变为展示其实际财务价值，新模型应提高审核效率及其感知价值。它有可能极大地影响将来内部和外部审计的方式。原创性/价值–改进的过程模型和成本效益审计方法论方法在文献综述范围内是独特的。

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