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Improving the position of internal audit in companies, part four

جایگاه حسابرسی داخلی قسمت چهارم

The position of internal audit in companies, part four

The position of the internal audit of the fourth part, which we will discuss in this part.

_ Follow up reports until reaching the result

One of the reasons for the frustration of internal audit staff is always the fact that so many reports have been issued and there are still errors!

And no one pays attention to the reports.

To solve this issue, it is effective to create effective follow-up channels in the organization, especially large organizations.

A good auditor does not back down from an unreasonable answer.

The auditor must always strengthen his questioning mind and take from all the experiences he has gained while working. (Andson, 2011)

It can be useful to ask different departments of the organization to introduce representatives to receive reports and follow up to respond to the internal audit.

Since the senior managers of the organization are involved in the day-to-day activities of the organization, it may be a little difficult to follow up on the reports on their behalf.

and don’t have a proper opportunity to follow up and pay attention to all subjects,

Therefore, it can be effective to introduce representatives from different departments of the organization to follow up and respond to the reports.

In the consultations with senior managers of organizations after problems arise,

This question is always raised whether this problem has been addressed in the audit reports.

And the auditor also answers yes, but it has not been paid attention to!!!

It is always one of the weaknesses of the organization that audit reports within the organization have become newsworthy.

And as it is needed, by considering the reports, the senior managers of the organization do not react properly, therefore, it is necessary only in important cases where a large unfavorable deviation is happening in the organization.

Reports should be prepared separately and announced to the senior managers of the organization for follow-up.

Even in addition to writing a separate letter orally and negotiating with the managers of the organization, the issue should be brought up so that if the issue becomes more serious in the future,

The internal audit management should not be held accountable for not announcing the issue on time.

Summary and conclusion

The position of internal audit management in the organization is very important.

And maintaining and improving this position is much more important than that, the first step in improving the position of internal audit is to believe this issue.

Internal audit management has the possibility of communicating information with the highest elements of the organization.

And not just an office manager to provide internal control reports.

Some of the actions that internal audit can take to be successful in this field are stated in this article.

Each of them is very important in its place.

It seems that employing creative and expert human resources in the field of internal audit is very effective to improve the position of internal audit.

Providing creative reports to solve the organization’s problems will lead to continuous improvement in the organization’s processes.

On the other hand, in addition to professional characteristics, internal auditing requires some personal characteristics, including honesty and integrity.

Having good relations with other managers of the organization instead of opposing them and having a correct understanding of behavioral communication will improve the quality of internal audit.

Also, following up the audit reports until reaching the result and informing the senior managers of the organization about other factors is to improve the position of internal audit in the organization.

 

 

 

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