内部审计的地位和作用.pptVIP

Internal Audit April 2012 Introduction Recent events including global financial crises have emphasised need for internal auditing within corporate governance structures Internal audit function is now mandatory by most stock exchanges Donors increasingly demand improved accountability financial transparency in development projects IFAD procedures do not specifically require internal audit, however, IFAD Operational Procedures for Project Audits (for use by IFAD CIs) require that “as part of the assessment of the borrower’s capacity to implement and manage the project effectively, the apprais