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代写南非留学生作业-内部审计作业internal audit assignment south Africa-1, internal auditing principles
(1) independence principle
The so-called independence is refers to the internal auditing department and personnel carrying out audit should be in the business in the essence and form in which he is independent supervision and evaluation and service object. To establish a proper organization system, ensure the internal audit independence, is the organization's top priority. Because independence is the internal audit should be followed by the most important principle, independence principle is the internal audit to an objective, fair and honest and clean the foundation to accomplish the task.
(2) authority principle
The authority of the internal audit work principle is fully play their role another key factor. Mainly reflects in internal audit organization's position and set level. Internal audit organization organization status and set the higher level, the greater the authority, the internal audit function of the full play. At the same time, the internal audit organization status and role of complement each other. Because the expansion of the internal audit function for the organization to create higher position to win the opportunity, but organization status has improved, independence enhancement, and for internal auditors effective to perform his duties, give play to the function of the internal audit provides conditions. In addition, internal audit should have certain power, so as to fully embody the authority of the internal audit.
(3) the objectivity principle
The objectivity principle is to point to internal auditors on relevant matters of investigation, judgment and opinion expression, shall be based on objective stance, with the objective facts as the basis, seeking truth from facts, not personal subjective apiration doping, not for other people's desires, on the analysis of the problems and handle the problem, not to personal likes and dislikes or prejudice, prejudice the gun. The company will ensure the objectivity principle should request auditors must everything from the reality, and to pay attention to the investigation and study, only understanding to do the actual subjective and objective consistent, do audit conclusion found.
(4) the fairness principle https://www.51lunwen.org/southafrica/
Justice principle is to show internal auditors should have integrity, honesty and quality, fairness, impartiality to related interest parties, not to sacrifice a party the interests of the other party to benefit. In the organization, with the same kind of audit matters of the internal auditors fixed rotate, avoid to internal auditors to audit object create a close relation, which affect the impartiality of the internal audit.
(5) refined efficient principles
Affect the role of internal audit the biggest factor is whether there is a modern literacy and vocational moral level of internal audit team. Modern enterprise system of internal audit institutions should not only have the perfect, the perfect auditing standard, still should grasp the advanced technology and method, more important is to have a group of qualified high-quality internal auditors. High quality internal auditors besides have the rigorous work style, with strong sense of responsibility, has the keen insight and judgment, also must have the perfect business ability. Such internal audit team to real for enterprises to realize its end service.
2, the modern enterprise system of