2009年11月16日星期一

後續審計

後續審計(Audit Follow-up)在整個審計流程中是很重要的一環,目的只有一個,就是確定auditee有否根據早前在審計報告中所下的承諾把問題解決。

但從事內審多年,發覺這一環最容易被同事忽略。不重視的原因可能是大家認為太簡單,又或者認為找新問題才夠過癮刺激,檢查老問題是否解決嘛,留在最後才做吧,或者索性將它交給Junior做算了。另一個時常出現的問題在時間預算上,同事在制定預算時過於樂觀,但在實行時往往需要超時才能完成。

後續審計不受到重視或者做得不好,其影響有兩方面,一方面是以前所做的審計會變得沒有意思,可以說是前功盡廢,功虧一簣;另一方面是auditee的態度,既然內審在後續審計時也敷衍了事,以後找到審計發現時,auditee會認為內審事後都不會認真跟進,他們就會變得闊佬懶理了。

普遍來說,後續審計在管理層眼中很重要,他們會不時向內審追問auditee有沒有把問題解決,他們不會直接問 auditee,就算問了也會要求內審確認,所以我們不能掉以輕心。

除了要認真對待每次的後續審計外,將結果以報告形式匯報也能令auditee不敢怠慢,將未解決的問題放在報告內,並要求auditee在報告內解釋原因及寫上新的解決方案。另外,為了方便管理層對結果有一個概念,可以考慮在報告首頁總匯一下有多少問題仍未解決,這也會對auditee有一定的壓力。Auditee活像孩子,一味給他們壓力不利解決問題,間中也要給些獎勵的。例如auditee在承諾的日期前將所有問題解決,我們不妨在報告內表揚一下,有讚有彈會給他們一個客觀的印象,對日後內審的工作及彼此的工作關係有利。

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4 則留言:

匿名 說...

Hi Bittermelon,

Including of checking on previous year audit findings during our audit, is it considered as audit follow up? I think it is practical and the previous year un-rectified issue can be a current issue and this will directly affect the rating of audit reports.

One more question is regarding the resolved audit finding. How do you define and comment on resolved audit finding? Is it due to auditor unable to identify the core problem from the issue raised, therefore it is only based on facts that can be rectified on the spot? Any recommendation to improve the audit finding from easily resolved?

Thanks.

Bittermelon 說...

Hi Anonymous,
Yes, you can include such checking in your current audit. However, if I were you, I would report them separately. I.e. One section is for current issues while another section is for previous issues which are still oustanding. To me, outstanding previous issues are more "serious" then current issues. Also, management will have interest to know why such issues are still not yet resolved.

For your second question, I do not fully understanding. Can you elaborate more about your question?

匿名 說...

In audit report, we have a separate heading for resolved issues, i.e. issues resolved during the period from closing meeting to submission of reply.

For the resolved issue, it carried less weigh compare to other findings.

Is this a normal practice in Internal Audit?

Bittermelon 說...

Oh i see. This is the first time i know this practice. Anyway, to auditee, it is a credit that given by IA. I think it is a fair and reasonable treatment.

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