IIA知识共同体2006年研究项目即将展开-豆柴文库

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IIA知识共同体2006年研究项目即将展开
Introduction:
TheIIAKnowledgeCommunity(KC)isaninternationalorganizationthathasbeendedicatedtopromotingandadvancingtheinternalauditprofession.TheKCstrivestoprovideitsmemberswithaplatformtoshareideas,research,andbestpractices.In2006,theKClaunchedaresearchprojectthataimedatidentifyingareaswhereinternalauditorscanaddvaluetotheirorganizations.Thispaperdiscussestheresultsoftheprojectandwhatitmeansfortheinternalauditprofession.
Researchobjectives:
Theresearchprojecthadtwoprimaryobjectives.Thefirstwastoidentifytheareaswhereinternalauditorscanaddvaluetotheirorganizations.Thesecondobjectivewastoinvestigatetheemergingtrendsandissuesfacingtheinternalauditprofession.Theprojectaimedtoachievetheseobjectivesbyconductingasurveyofinternalauditorsfromdifferentindustriesandcountries.
Researchmethodology:
Fortheresearchproject,theKCsentoutasurveytoover1,000internalauditorsfromvariousindustriesworldwide.Thesurveyconsistedofquestionsthatweredesignedtoidentifytheareaswhereinternalauditorscanaddvaluetotheirorganizations,aswellastheemergingtrendsandissuesfacingtheinternalauditprofession.Thesurveywasconductedonline,andrespondentshadtheoptiontoremainanonymous.
Results:
Thesurveyresultsidentifiedseveralareaswhereinternalauditorscanaddvaluetotheirorganizations.Theseareasincluderiskmanagement,fraudprevention,andITsecurity.Theresultsalsorevealedthatinternalauditorsareincreasinglybeingcalledupontoprovidevalue-addedservicesbeyondthetraditionalregulatorycompliancerole.Thisincludesstrategicriskmanagement,operationalefficiency,andeffectivenessassessment,andcorporategovernance.
Thesurveyalsoidentifiedemergingtrendsandissuesfacingtheinternalauditprofession.Thesetrendsincludeautomationandartificialintelligence,changesintheregulatoryenvironment,changingstakeholderexpectations,andtheneedforcontinuousprofessionaldevelopment.
Implicationsfortheinternalauditprofession:
TheresultsoftheKCresearchprojecthavesignificantimplicationsfortheinternalauditprofession.First,theresultsindicatethatinte