当前位置:首页 >> 电力/水利 >>

Evolution of Internal Audit.ppt


Canadian International Development Agency

Agence canadienne de développement international

Internal Audit and International Development
Address by Nicole Mendenhall

, CIDA 20th ICGFM International Conference Miami, Florida May 8, 2006

Canadian International Development Agency

Agence canadienne de développement international

2

Evolution of Internal Audit in Canada
1962 – Glassco Commission – recommended internal financial audit in departments Late 1970s - MBO adopted in the Government 1979 – Lambert Commission – need to expand internal audit beyond finance

Canadian International Development Agency

Agence canadienne de développement international

3

Evolution of Internal Audit in Canada
Early 1990s - Results Based Management introduced in Government 1994 - Review Policy – integration of audit and evaluation 2004 – Sponsorship & the Gomery Commission 2006 – Internal Audit Policy

Canadian International Development Agency

Agence canadienne de développement international

4

Evolution of Audit Focus in CIDA
Late 1990s - CIDA starts its change from a project to a program focus 2003 to now – country program audits Introduction of the management accountability framework as the basis for audits Internal audit now taking an outward or international view

Canadian International Development Agency

Agence canadienne de développement international

5

Country Program Audits
An integrated holistic approach Assessing systems and processes in place to support aid effectiveness Governance, accountability, stewardship, risks Policy dialogue – plans, systems, etc Local ownership & capacity building

Canadian International Development Agency

Agence canadienne de développement international

6

The Provision of Assurance
Chief Audit Executive provides assurance on individual audits; management of risks; and the functioning of fundamental controls The Chief Financial Officer provides assurance that the financial controls are working The Auditor General provides assurance on the Financial Statements of the department / ministry

Canadian International Development Agency

Agence canadienne de développement international

7

The Challenge of Assurance in International Development
Donor internal audit work in a multi-donor environment Each donor is not solely accountable for the delivery of its aid dollars – joint or shared accountability is the norm

Canadian International Development Agency

Agence canadienne de développement international

8

Assurance in a Multi-donor Environment – a question
How can internal audit give assurance that funds are well managed and controlled, that they are being used for the purposes intended, that the progress towards results and the use of funds are properly linked when each donor has no direct control, the funds are pooled, and accountability is shared?

Canadian International Development Agency

Agence canadienne de développement international

9

The Challenge for Donor / Recipient Internal Audit
Paris Declaration reinforced the need for program based approaches with the recipient in the “driver’s seat”. National and multilateral donors fund long term programs developed by the recipient Acceptance of recipient systems Common reporting and audit rules Mutual accountability

Canadian International Development Agency

Agence canadienne de développement international

10

The Gaps in Assurance
Although aid is harmonizing – gaps in assurance remain Definition of mutual accountability – to whom? – by whom? Management accountability frameworks are not commonly understood and accepted Risk management – need for commonly accepted risks & risk mitigation strategies

Canadian International Development Agency

Agence canadienne de développement international

11

The Gaps in Assurance
Donor internal audit cannot and should not unilaterally audit a multi-donor program Currently, audits planned are financial mostly done by the recipient’s “supreme auditor”

Canadian International Development Agency

Agence canadienne de développement international

12

Meeting the Challenge
Is there a will in the donor/recipient community to perform internal audits of program based approaches? Is there a will for donors/recipient countries to strengthen the function of internal audit? Is there a will to share the results of internal audits?

Canadian International Development Agency

Agence canadienne de développement international

13

The Question
How can Internal Audit ensure that donor/partners meet fiduciary obligations vis-à-vis their respective population?


相关文章:
审计英语
搜 试试 7 帮助 全部 DOC PPT TXT PDF XLS 百度文库 专业资料 经管营销 ...of internal control to reduce audit risk and perform minimal substantive ...
审计英语
搜试试 3 帮助 全部 DOC PPT TXT PDF XLS 百度文库 教育专区 资格考试/认证...of internal control 重新执行内部控制 computer- computer-assisted audit ...
论文
搜试试 3 帮助 全部 DOC PPT TXT PDF XLS 百度文库 教育专区 高等教育 经济...the problem of internal audit has effect on evolution of economic reformation...
内部审计中英文对照外文翻译文献
搜试试 3 帮助 全部 DOC PPT TXT PDF XLS 广告 百度文库 教育专区 高等...Internal audit departments have played a variety of roles in their ...
外文文献及翻译
搜试试 3 帮助 全部 DOC PPT TXT PDF XLS ...Thestudywasimportantbecauseisoneoftheleadingjournalon...[1]Lawno.672/2002updated,onpublicinternalaudit [...
中小企业内部审计外文翻译文献
搜试试 7 悬赏文档 全部 DOC PPT TXT PDF XLS 广告 百度文库 专业资料 ...文献信息: 文献标题:A Theoretical Discussion of Internal Audit Effectiveness in...
内部审计手册 20051208
搜 试试 7 帮助 全部 DOC PPT TXT PDF XLS 百度文库 专业资料 经管营销 ...人力资源政策 Policies of Humanc Resources in Internal Audit Department 1. ...
audit plan
搜 试试 7 帮助 全部 DOC PPT TXT PDF XLS ...Satisfaction - Handling of Customer Complaints, etc...00 A B Internal System Audit Process 10:0011:...
iso internal audit check...
搜 试试 7 帮助 全部 DOC PPT TXT PDF XLS ...ISO Internal Audit Checklist_专业资料。ISO9001 Section...with the ISO 9001:2008 version of the standard....
摘要
搜 试试 7 帮助 全部 DOC PPT TXT PDF XLS ...Through supervision and audit of IPO enterprises, ...of the diachronic development and evolution of ...
更多相关标签:
internal audit | internal audit plan | theory of evolution | evolution of smooth | evolution of music | evolution of verse | evolution of web | evolution of dolphin |