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内部审计的多维视角
Jiang Nan Shi Bao· 2025-05-13 13:49
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]