Regulatory Dimension: Strengthening Risk Prevention Foundations - The core role of internal audit is to ensure compliance with laws, regulations, and industry standards, particularly in the financial sector, where it focuses on anti-money laundering policy execution [3] - Internal audit departments must regularly assess the robustness of internal control systems and promote diversified evaluation mechanisms to enhance internal controls [3] - With increasing digitalization, data security and system vulnerabilities have become new regulatory challenges, necessitating attention to sensitive information encryption and compliance of AI algorithms [3] Management Dimension: Empowering Organizational Value Creation - Internal audit serves as a management tool, not just a supervisory function, and should align with management objectives to enhance its value [5] - The ultimate goal of internal audit is to facilitate the achievement of management objectives by identifying vulnerabilities and improving risk management capabilities [5] - Internal audit should adopt a broader management perspective, balancing various aspects and extending from traditional financial and operational audits to strategic and human resource audits [5] Operational Dimension: Addressing Business Pain Points and Challenges - Internal audit should focus on identifying real issues in business operations and provide actionable recommendations to mitigate risks [7] - The independence of internal audit does not equate to being a bystander; it must engage with operational challenges and not remain detached from the business [7] - A collaborative mechanism for problem rectification should be established, where internal audit assists in analyzing the reasons for difficulties in rectification and promotes accountability for recurring issues [7] Conclusion - The perspectives of internal audit in regulatory, management, and operational dimensions are interconnected, forming a governance loop of "risk prevention - value creation - problem solving" [8] - Moving forward, internal audit should deepen its role in compliance while enhancing management empowerment and addressing business pain points to strengthen its strategic position in sustainable development [8]

Core Viewpoint - The need for enhanced collaborative governance to address advertising irregularities, with regulatory bodies innovating oversight methods and industry associations strengthening self-regulation to protect consumer rights [1][2][3] Group 1: Regulatory Focus - The State Administration for Market Regulation has issued a notice to conduct nationwide advertising market order rectification, focusing on five key areas: medical, pharmaceutical, health food, special medical purpose formula food, medical device advertising, ordinary food advertising, financial advertising, education and training advertising, and internet advertising, with a target for 2025 [1][2] - The rapid development of internet advertising has led to increasingly diverse advertising formats, complicating regulatory efforts, especially with new marketing models like "soft articles," "store evaluations," and "live streaming sales" [1][2] Group 2: Challenges in Advertising - Businesses are exaggerating claims and making false promises to pursue high profits, while some platforms have lax review mechanisms that allow false advertisements to proliferate [2] - The complexity and variability of advertising formats and channels have increased regulatory challenges, as regulatory technologies and methods have not kept pace, allowing illegal advertisements to thrive [2] Group 3: Consumer Protection and Market Order - Illegal advertisements and false promotions harm consumer rights and disrupt market order, making the rectification of advertising irregularities urgent [2] - The implementation of digital technologies to enhance regulatory efficiency, such as big data monitoring and AI recognition, is essential for accurately targeting illegal advertisements [2] Group 4: Collaborative Governance - Strengthening collaborative governance is crucial, with a dual investigation approach for serious violations, holding both advertisers and platforms accountable [2] - Industry associations should play an active role in establishing industry standards and enhancing self-regulation, while consumer associations provide legal assistance and guidance for consumer rights protection [2] Group 5: Economic Implications - Addressing advertising irregularities not only protects consumers but also contributes to economic vitality and promotes healthy market development [3]

新华社成都4月21日电 题："国际机构"的证书花钱就能买？——揭秘假证产业链 新华社记者吴光于、李力可 不久前，联合国开发计划署（UNDP）驻华代表处通过联合国微信公号发布声明称，一家名为"四川中青人才科技研究院"的机构，仿冒联合国开 发计划署品牌标识，抄袭官方网站内容，虚假宣称与其存在官方合作，并以此对中国大陆学生实施欺诈活动。 新华社记者跟踪调查发现，"四川中青人才科技研究院"提供的假证五花八门，还依托"山寨网站"对假证"验真"。 3000元能买"国际机构"的证书 记者登录"四川中青人才科技研究院"伪造的网站"https://unga.org/index"（UNGA为联合国大会的缩写，该域名颇具迷惑性）发现，该网站使用与 UNDP官网相同的官方标识和网站布局，发布的也是联合国的相关新闻信息，但网站内容粗制滥造，不少页面无法正常打开。 "四川中青人才科技研究院"伪造网站与UNDP官方网站的对比图。图片来源：联合国微信公众号 目前，"https://unga.org/index"网站已无法打开。但记者调查发现，该机构开设的网店还在运营，售卖"山寨证书"的行为并未停止。 该机构除了办有"山寨"国际组织网站外，还 ...