结合自己工作实际与下面内容：
Key responsibilities include:
- Identifying areas of improvement and preparing robust internal audit reports
- Undertaking data analytics/mining assignments
- Developing internal audit work programs
- Reviewing and updating financial flowcharts, narratives and control activities
- Preparing and updating internal documents and information based on procedures and processes
- Assisting with administrative activities related to internal audit, internal control and enterprise risk management
- Performing internal audit fieldwork across our sites throughout Australia and New Zealand (based on an annual risk assessed plan)
The perfect match!
- Ideally we are looking for a team player who has an exciting and innovative approach to audit
- A genuine passion for providing exceptional customer experiences
- Creative thinking to identify and convert growth opportunities
- The ability to handle objections and use your consultative skills to come up with solutions
- Excellent written and verbal communication skills combined with a warm manner
- Resilience and the ability to keep up in a fast paced and busy environment
- Strong analytical and excel skills A vibrant personality!
What is an ‘Internal Audit’
An internal audit is the examination, monitoring and analysis of activities related to a company’s operations, including its business structure, employee behavior and information systems. Internal audit regulations, such as the Sarbanes-Oxley Act of 2002, have increased corporate requirements for performing internal audits. Audits are important components of a company’s risk management as they help to identify issues before they become substantial problems, such as attempts to steal intellectual property.
BREAKING DOWN ‘Internal Audit’
A daily, weekly, monthly or annual internal audit assesses the effectiveness of a company’s internal control system and helps uncover evidence of fraud, waste or abuse. Some departments may be audited more frequently than others. For example, a manufacturing process may need daily audits for quality control purposes, while the human resources department may need an annual audit of records and processes.
Scheduling audits on a calendar helps ensure they are performed consistently. Departments should be given notice so they can have the required documentation and materials available for the auditor. A surprise audit may be conducted if suspicion of unethical or illegal activity exists.
Internal Audit Procedure
An internal audit begins by an auditor assessing current processes and procedures. The auditor then analyzes and compares the results to internal control objectives. He determines whether the results comply with internal policies and procedures as well as state and federal laws. Finally, the auditor compiles and presents an audit report to the business owner.
Assessment Techniques
Assessment techniques ensure an internal auditor completely understands internal control procedures and determines whether employees comply with internal control directives. An auditor avoids disrupting the daily workflow by beginning with indirect assessment techniques. For example, he may review flowcharts, manuals, departmental control policies or other existing documentation, or he may trace specific audit trails from start to finish. He may conduct one-on-one interviews and process observations with staff if document reviews or audit trails do not fully answer all of his questions.
Analysis Techniques
Substantive procedures such as transaction matching, physical inventory count, audit trail calculations and calculating already-reconciled financial statements help determine whether work products contain data entry errors or whether financial statements contain misstatements. Analysis techniques may test random data or target specific data if an auditor believes an internal control process needs work.
Reporting Procedures
Internal audit reporting always includes a formal report and may include a preliminary or memo-style interim report. An interim report typically includes sensitive or significant results the auditor feels are pertinent for immediate sharing with the business owner. The final report is more formal than the interim report. The final report includes a summary of the procedures and techniques used for completing the audit, a description of audit findings and suggestions for improvements of internal controls and control procedures.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Internal auditing is a catalyst for improving an organization’s governance, risk management and management controls by providing insight and recommendations based on analyses and assessments of data and business processes.With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.
The scope of internal auditing within an organization is broad and may involve topics such as an organization’s governance, risk management and management controls over: efficiency/effectiveness of operations (including safeguarding of assets), the reliability of financial and management reporting, and compliance with laws and regulations. Internal auditing may also involve conducting proactive fraud audits to identify potentially fraudulent acts; participating in fraud investigations under the direction of fraud investigation professionals, and conducting post investigation fraud audits to identify control breakdowns and establish financial loss.
Internal auditors are not responsible for the execution of company activities; they advise management and the Board of Directors (or similar oversight body) regarding how to better execute their responsibilities. As a result of their broad scope of involvement, internal auditors may have a variety of higher educational and professional backgrounds.
The Institute of Internal Auditors (IIA) is the recognized international standard setting body for the internal audit profession and awards the Certified Internal Auditor designation internationally through rigorous written examination. Other designations are available in certain countries.[5] In the United States the professional standards of the Institute of Internal Auditors have been codified in several states’ statutes pertaining to the practice of internal auditing in government (New York State, Texas, and Florida being three examples). There are also a number of other international standard setting bodies.
Internal auditors work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. Internal auditing departments are led by a Chief Audit Executive (“CAE”) who generally reports to the Audit Committee of the Board of Directors, with administrative reporting to the Chief Executive Officer (In the United States this reporting relationship is required by law for publicly traded companies).