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做為稽核主管,你覺得你有足夠的稽核指標,讓你獲得一些確保稽核部門有達到稽核與企業目標

做為稽核主管,你覺得你有足夠的稽核指標,讓你獲得一些確保稽核部門有達到稽核與企業目標?這是由Hamad S. Alomar在Linkin IIA Group所提出, 以下有幾點提供參考:

Audit Metrics

Hamad S. Alomar
Banker, Financial Audit & Training
Top Contributor
Audit Metrics
As CAE, Do you think you have enough Audit Metrics that give you some sort of assurance that your Audit Department is meeting Audit and Corporate objectives? Here are a few :

  1. What is the ratio of auditors / members of staff (ie, how many auditor per 50 or 100 members of staff )
  2. What is the ratio of certified auditors to total auditors
  3. What is the ratio of the auditors who have accounting background to total auditors
  4. How many audits cancelled due audit department and not due to auditees
  5. How many audits didn’t start on the scheduled time
  6. How many audits in which notification / audit requirements letter was sent to the auditee later than the date it supposed to go ?
  7. How many audits in which audit reports were released later than the agreed date ?
  8. How many audit reports challenged for some part by the auditee after the report has been released.
  9. How many scheduled meetings CAE had with the external auditors / Insurers / regulators during the year?
  10. How many complaints made against audit department
  11. How many audits for which working paper was not completed and filed on or before agreed date
  12. How many on-going frauds were uncovered by auditors
  13. How many letters off appreciation received by auditors
  14. How many loopholes in the process have been rectified due to audit observations
  15. How many warning / notice letters issued to any audit department staff
  16. How many presentations the audit department conducted for the benefit of : a-audit committee, b-members of staff, c-The Board
  17. How many presentations the audit department conducted in the organization’s training center.
  18. How many requests received from management for an opinion
  19. How many requests received from senior management to conduct a special review / investigation
  20. How many past-due outstanding high risk observations not rectified yet

關於 David Chuang

CFE舞弊稽核師、資料分析與電腦稽核專家 現 任: 台北商業技術學院會計資訊系兼任講師 - 電腦審計 兆益數位股份有限公司 總經理 中華民國電腦稽核協會理事專業發展委員會主任委員 台灣舞弊防治與鑑識協會理事暨會員發展與服務委員會主任委員