董事會責任內部控制與風險管理(ppt20)-風險管理-資料下載頁
2025-02-09 16:14本頁面
【導讀】Board“core”responsibilities………
【正文】 digm Shift pwc Kiattisak Jelatianranat Today internal auditors are management partners and consultants to add values to the anization. ………. No longer as a watch dog or a policeman 18 31 May 2021 2nd Asian Roundtable on Corporate Governance Internal Auditing Definition pwc Kiattisak Jelatianranat 1999 Definition : Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an anization’s operations. It helps an anization acplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Traditional Definition : Internal auditing is an independent appraisal function established within an anization to examine and evaluate its objectives as a service to the anization. The objective of internal auditing is to assist members of the anization in the effective discharge of their responsibilities. To this end, internal auditing furnishes them with analyses, appraisals, remendations, counsel, and information concerning the activities reviewed. The audit objective includes promoting effective control at reasonable cost. 19 31 May 2021 2nd Asian Roundtable on Corporate Governance There is no alternative pwc Kiattisak Jelatianranat Toward the new millennium environment : Board of Directors and senior management have no alternative not to be the leadership and ownership of systems of risk management and internal control 20 31 May 2021 2nd Asian Roundtable on Corporate Governanc
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