The Role of Internal Auditing in Enterprisewide （在企业内部审计的作用）.pdf

September 29, 2004 The Role of Internal Auditing in Enterprise-wide Risk Management In conjunction with the newly released Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management - Integrated Framework, The Institute of Internal Auditors (IIA), in coordination with its IIA- UK and Ireland affiliate, has issued a position paper on The Role of Internal Audit in Enterprise-wide Risk Management. The papers purpose is to assist chief audit executives (CAEs) in responding to enterprise risk management (ERM) issues in their organizations. The paper suggests ways for internal auditors to maintain the objectivity and independence required by The IIAs International Standards for the Professional Practice of Internal Auditing (Standards) when providing assurance and consulting services. Internal auditings core role with regard to ERM is to provide objective assurance to the board on the effectiveness of an organizations ERM activities to help ensure key business risks are being managed appropriately and that the system of internal control is operating effectively Recommended Roles The main factors CAEs should take into account when determining internal auditings role are whether the activity raises any threats to the internal auditors independence and