Auditing-internal-audit

監査-内部監査

この章では、監査における内部監査の概念を理解します。 専門家チームが組織の手順と運用をレビューし、コンプライアンス違反、統制の欠如、非効率などの場合、特に数千人の従業員が勤務し、さまざまな場所から事業運営が行われている大規模な組織で管理者に報告します。 内部監査チームは、会計の専門知識だけでなく、組織の行動と管理の機能領域も必要とします。

法定要件

2013年会社法第138項によると-

• 定められたクラスまたはクラスの会社は、公認会計士またはコスト会計士、または取締役会が職務および活動の内部監査を実施することを決定したその他の専門家のいずれかである内部監査人を任命する必要があります。会社。
• 中央政府は、規則により、内部監査を実施し、取締役会に報告する方法と間隔を規定することができます。

内部監査の範囲

以下は、内部監査員協会によると内部監査の範囲です-

• 資産の保護。
• リソースの経済的かつ効率的な使用。
• 情報の信頼性と整合性。
• 運用またはプログラムの確立された目標と目標の達成。

内部監査の目的

以下は、内部監査の主な目的です-

• 有効な内部統制システムの有効性についてコメントする。
• 組織の内部統制システムの改善に関する提案をすること。
• トップマネジメントによって定められたポリシーと手順が守られているかどうかを確認します。
• 組織の資産が適切に会計処理され、保護されているかどうか。
• 組織が標準的な会計慣行に従っているかどうかを確認する。
• エラーや詐欺の早期発見と防止。
• 財務会計の正確性、正確性、信頼性を確保するため。
• 経営者の特別な要請に応じて調査を行う。
• 組織の責任が有効かつ正当であるかどうかを確認する。

内部チェックと内部監査

内部チェックと内部監査は内部統制システム全体の一部ですが、内部チェックと内部統制には多くの違いがあります-

内部チェックV/S内部監査

Basis	Internal Check	Internal Audit
Meaning	It is an arrangement of the duties of staff members in such a manner that work performed by one person is automatically and independently checked by the other	Internal Audit is a review of various operations and records of the company by staff specially appointed for this purpose.
Object	To prevent and minimize the possibilities of errors, frauds or irregularities.	To detect errors and frauds which have already been committed.
Timing	Internal Check works during the course of transactions.	Internal Audit begins after the completion of accounting process of different transactions.
Scope	Scope of Internal Check is very limited.	Scope of Internal Audit is very broad.
Staff	The arrangement of the duties is done with the existing staff, no new member of staff is required for Internal Check.	Separate staff is required to do internal audit.
Nature	Internal Check checks the progress of work automatically.	Internal Auditor reports to the management and suggest improvement about various inefficiencies.
Involvement	A large number of employees are involved in the Internal Check system.	For implementation of Internal Audit, a small team with limited members can also perform the audit.
Device	Internal Check acts like a device and keeps check on the work.	Internal Audit is a device for checking the work.

外部監査および内部監査

以下は、内部監査と外部監査の違いです-

外部対 内部監査

Basis	External Audit	Internal Audit
Appointment	Appointment of External Auditor is compulsory by the law; he is appointed either by the Shareholder or by the Government.	Appointment of Internal Auditor is optional and he is appointed by the management.
Status	External Auditor is an independent person.	Internal Auditor is a paid employee of the company.
Scope	Scope of work of External Auditor is laid down by the laws.	Scope of work and rights, duties and responsibilities of Internal Audit is laid down by the management.
Object	Assurance about whether the financial statements are presented fairly in all material respects and according to applicable financial reporting framework or not.	Object of Internal Audit is to serve the need of the management and to prevent errors, fraud and irregularities.
Remuneration	Remuneration is fixed by the shareholders of the company.	Remuneration is fixed by the management of the company.
Duration	External Audit starts after the preparation of final accounts.	Internal Audit is carried out throughout the year.
Reporting	Report is submitted to the shareholders of the company.	Report of Internal Audit is submitted to the management.
Shareholder Meeting	External Auditor has a legal right to attend shareholders meeting.	Internal Auditor doesn’t have the right to attend the shareholders meeting.
Audit Procedure	Mostly External Auditor does text checking.	Internal Auditor mostly does detailed checking and examination of books of accounts and records.
Qualification	External Auditor must have the required professional qualification as laid down by the law.	Professional qualification is not compulsory for an Internal Auditor.