Improving the position of internal audit in companies, first part

Improving the position of internal audit in companies, first part

The position of the internal audit of the first part, which we want to express in several parts.

Today, the presence of internal audit management in large companies and organizations is felt more than in the past.

Unprecedented recession in various industries and companies and existing financial problems have caused,

So that the board of directors and senior managers of organizations look for weak points to get out of problems.

For this purpose, many companies have created an internal audit system or are looking to strengthen it.

Investing in internal audit has been effective;

And companies with an internal audit system have faced less financial fraud than companies without this system (Beazley et al., 2000).

The results of the research conducted by Ridley and Silva in 2012 show that internal auditing has a great impact on continuous improvement in organizations.

This article has tried to express the ways of improving the position of internal audit in companies, which has been considered by experience.

Manpower and educational problems

In the field of internal audit, the basic problem is the lack of suitable job position of audit management in the organization.

And organizations do not pay proper attention to internal audit;

It seems that in this field, the lack of specialized human resources and the employment of individuals without expertise in internal audit units are among the reasons for the lack of development of internal audit.

(Nikkhah Azad and Qanad, 1377)

Unfortunately, the education system in our country does not provide the space for creating expertise for internal auditors.

All those working in the field of internal audit after completing their degrees in accounting in the bachelor’s degree or higher.

or after completing job courses in the field of independent auditing or accounting,

They enter the field of internal audit.

In most cases and from the experience of talking with other managers of the organization, failure to provide appropriate reports to solve the problems of the organization weakens the position of this unit.

Providing periodical reports without causing pain to the organization in the end will make the effectiveness of the reports less in the long run.

And even when appropriate reports are presented in the meantime, it is not noticed by the managers;

Therefore, it is necessary for employees working in the field of internal audit to acquire some characteristics and expertise required by this profession in addition to the experiences of other jobs.

Some of the characteristics of internal audit staff that will improve their performance are stated below.

_creativity and innovation:

It is very important to create a sense of creativity in the internal audit staff, instead of just paying attention to the implementation of programs.

The internal auditor must always know that during the investigation and implementation of the program, he must seek to resolve the management’s concerns about the weaknesses within the organization;

Finding weaknesses that caused negative performance in the organization;

It will definitely make senior management take a special look at internal audit.

If we only look for internal control checks regardless of the negative results that have occurred within the organization;

We will not draw the management’s attention to the reports.

The results of theoretical research show that the internal audit’s creative curriculum causes growth, continuous improvement and innovation in the services provided by internal auditors (Ridley and Silva, 2012).