How to organize internal audit in the company?
Debugged system of the analysis and internal audit of activity of the company are an only way of ensuring effective activity of the company.
The internal auditor who any employee can be appointed is independent of interests of the checked party. The look from outside is always important and useful.
Key tasks of the auditor: - to Carry out the preliminary analysis of the available data.
- to Prepare questions of audit and the plan of its carrying out.
- Messages all documentation established by requirements.
- by results of audit to prepare the report.
Whether the performer can independently control process and result?
the performer can never Control process, but result -. Upon control the decision has to be made, and performers not always have a desire for this purpose therefore has to exercise final control other party.
Whether it is possible to control everything? How to achieve it?
In - the first, to one person it is not necessary to try to obtain total control over activity of all company. In - the second, it is necessary to estimate and control key indicators. But there is a lot of them how to be? It seems to much unreal to control tens of certain indicators at the same time. But let`s remember how we learned to drive the car. When that for each of us was unclear as it is possible to control all road parameters: existence of signs, traffic lights moreover and a rear-view mirror, at the same time to switch speeds and to twist a wheel … but then we also stations on the autoradio tape recorder began to switch, talk to the passengers sitting behind, to smoke, speak by the mobile phone … Thus, it is possible to combine not one ten parameters of control, but to start them it is necessary to define and register.
What main criterion of control?
Delusion - to consider that it is possible to control only what you understand. There is one of the standard evaluation criteria - it is possible to estimate what can be counted. The same criterion exists also for the concept “ control “. It is possible to control what is formalized, regulated and defined. It is possible to control something only when you know what result has to turn out and what way is the most acceptable for achievement of the designated result.
What there are control errors?
the First mistake is that after control we forget about its results. It is necessary to transfer control from the category of formality to the category of a basis for existence of system of planned development of the company. Not recorded control points, the lack of records by results of passing of stages of controlled operation and also which is not systematized and the control deprived of date and time are no more than formality.
Everything that you can register and define for yourself in the field of control - define and register. The second mistake - unsystematic chaotic control also consists in it. Such approach loses the relevance.
We do not think and of one moment - over the fact that we control and why it. As a result - the third mistake. We control more fixedly what we love. Admit this fact - it is pleasant to you. The expert is much more pleasant to control where you, and you simply unconsciously give to the specific employee or such department much more time though, most likely, it is excessive. Finish such practice.
Why excessive checks are harmful?
It is considered b that the more control, the there is more sense of duty. Often checks excessive and excessive though carrying out them, we consider that we will be able to achieve big results. It is necessary to remember that checks cost money as take time as checking, and checked.
What basic principles of audit?
- Audit is booked according to the approved
program - It is based on honesty and objectivity in representation of results of audit. The auditor has to work with the facts, but not with opinions and arguments, should not give own assessment of the events.
- the Certificates submitted by the auditor have to be checked and documentary recorded. These certificates can be also confirmed by the signature of checked, have the evidence in the form of photos, listings.
- Data of audit have to be considered. By results the relevant decision which has to be executed has to be made.
What main problems of audit?
First - limitation in time. As audit is booked during the limited period of time and with limited resources, it is based on the choice of the available information and the analysis of the current events. The volume of selection is closely connected with reliability of the conclusions by results of audit therefore it is necessary to treat results of audit with a certain share of probability. After carrying out audit answer a question: whether enough time was spent for audit of the chosen department? Whether everything managed to be learned for this period?
the Second problem - absence of understanding from the checked division. Absence of understanding is, as a rule, based on fear of discrepancies. The spiteful spirit when carrying out check does not allow the auditor to reveal all possible violations and discrepancies.
What first of all it is necessary to make before audit? to Carry out by
the analysis of documentation. Depth of the analysis is defined with the size and type of the checked department or division, and also the audit purpose. If documentation is inadequate, it is necessary to make the decision on carrying out or in refusal of carrying out audit, and also to report about it to the head of the checked division and other interested parties, including the leading auditor and the CEO.
How to book audit on places? Audit on places is based by
on identification of the one who, as well as that does what resources at the same time uses. Let`s consider the main steps.
- Provide the documentary basis on carrying out check.
- Designate the checked area.
- Remove an uncertainty element - briefly describe methods which will be used by you when carrying out audit.
- Designate the established areas and evaluation criteria.
- Report about a possibility of receiving results of audit on its results.
- Report about a possibility of contest of the revealed discrepancies.
- Collect information using the main available methods: ask questions, watch activity of checked, look through and analyze documentation.
What is result of audit? have to be estimated by
of the Evidence of audit from the point of view of the established criteria of audit.
If to consider that the report is result of audit, then it has to contain the following data:
- the audit Purposes.
- Area of audit.
- the Plan of audit.
- Date and the place where audit was booked.
- Criteria of audit.
- the data Revealed as a result of audit.
- the Conclusions by results of audit.
does not need to be included In the report:
- Personal impressions.
- the Aspects which are not entering the area of audit.