5Section Three the Structure of Internal Auditing Department

5Section Three the Structure of Internal Auditing...

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Unformatted text preview: the Structure of Internal Auditing Department The Practitioners' Opinions h According to CIIA standards, internal audit has the "supervision and evaluation" function . Ive doubted about the supervision " function of IA. 1.The Practical Discussion about the Structure of Internal Auditing Department First, the absolute prerequisite for the effective supervision is the power hierarchy between supervisor and supervised parties. The supervised parties hardly damages the interests of supervision parties. The PRC internal auditing system is a CEO directed system. Internal auditing department is only a second level department in the organizational structure, and at the same level with the supervised departments, such as finance, operation, human resource, etc. How can internal department fully implement supervision if its performance evaluation, personal promotion, budgeting, expenses have been controlled by other departments.departments....
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5Section Three the Structure of Internal Auditing...

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