Эта мера безопасности разделена на две части: внутренний аудит и внутренний контроль. Внутренний аудит – это неформальная проверка, проводимая владельцем или сотрудниками компании. Они предоставляют информацию о внутренних операциях, связанных с производительностью сотрудников. Внутренний контроль представляет собой конкретную политику, которой владелец бизнеса, менеджер и сотрудники должны следовать в бизнесе. Системы контроля внутреннего аудита имеют несколько недостатков, которые владельцы бизнеса должны устранить.
Broad Application Internal audit control systems can be very broad in their application and this can create a weaker internal audit control system. Business owners should attempt to develop a system that focuses on specific business issues. Control systems that cover too many business departments or functions may not produce the maximum benefit for companies. Control systems should contain a few well- defined policies for each department. This also allows operational managers and employees to help the business owner maintain the focus on proper application of the control system policies.
Creating internal safeguards is often a time consuming process. Business owners may also face the disadvantage of learning about control systems while working in the business. Internal audit control systems can also be time consuming for owners and managers to maintain. Time-consuming safeguards may cause managers and employees to find ways of getting around the control system. This weakness can create difficult management situations for owners attempting to maintain proper business practices.
Business owners may also be unable to dedicate the time needed to review extensive internal audit control systems.
Lack of Knowledge Business owners may be unaware of the best internal control audit systems to implement in the company. This lack of knowledge makes it difficult to create effective safeguards that protect business and financial information. Business owners should carefully consider how to create the best internal audit control systems for their company. To avoid this weakness, business owners may consult with a public accounting firm of management consultant. These individuals can provide inside the best control systems for certain types of business operations. Difficult to Understand
Technical internal audit control systems can be difficult to understand. Business owners must rely on managers and employees to complete business functions according to the safeguards. The inability to educate other individuals on the importance of these policies can create inefficient business operations. Business owners must also explain their internal control audit systems to professional accounts. Professional accountants usually conduct external audits on the company’s operations. An external audit usually includes an in-depth analysis of the company’s internal audit control system.
Cite this Internal Audit and Internal Control
Internal Audit and Internal Control. (2018, May 19). Retrieved from https://graduateway.com/audit-assignment/