安永-2007全球内审概述安永-2007全球内审概述.pdf

y q Global Internal Audit Survey A current state analysis with insights into future trends and leading practices Global Internal Audit Survey 2007 About Ernst Young Ernst Young, a global leader in professional services, is committed to restoring the public’s trust in professional services firms and in the quality of financial reporting. Its 114,000 people in 140 countries pursue the highest levels of integrity, quality, and professionalism in providing a range of sophisticated services centered on our core competencies of auditing, accounting, tax, and transactions. Further information about Ernst Young| and its approach to a variety of business issues can be found at /perspectives. Ernst Young refers to the global organization of member firms of Ernst Young Global Limited, each of which is a separate legal entity. Ernst Young Global Limited does not provide services to clients. Contents y The Shifting Internal Audit Landscape 2 y Governance 4 y People 6 y Infrastructure and Operations 10 y Conclusion 16 Global Internal Audit Survey 2007 1 The Shifting Internal Audit Landscape The Internal Audit landscape, To help gauge these shifts in the global Internal Audit Internal Audit functions around the world have the opportunity industry, and to gain insight into future and leading trends, t