{"id":14570,"date":"2023-06-28T10:35:16","date_gmt":"2023-06-28T07:05:16","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/how-is-internal-audit-performance-evaluated\/"},"modified":"2023-06-28T10:41:44","modified_gmt":"2023-06-28T07:11:44","slug":"how-is-internal-audit-performance-evaluated","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/how-is-internal-audit-performance-evaluated\/","title":{"rendered":"How is internal audit performance evaluated?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>[vc_row][vc_column][vc_column_text css=&rdquo;.vc_custom_1687761908054{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/&#1586;&#1740;&#1585;-&#1605;&#1578;&#1606;_prev_ui.png?id=13983) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}&rdquo;]<\/p>\n<h3><strong>How is internal audit performance evaluated?<\/strong><\/h3>\n<p>The performance of internal audit about the evaluation of the effectiveness of internal audit, the four parts of internal audit, four basic questions are raised as follows:<\/p>\n<ul>\n<li>Does internal audit have clear and documented goals?<\/li>\n<li>Does the achievement of these goals help the organization to achieve its goals, that is, it leads to the establishment and implementation of the internal control system?<\/li>\n<li>Is the internal audit work planned, executed and resourced in such a way as to enable the achievement of the objectives?<\/li>\n<li>Does the internal audit reach its predetermined goals?<\/li>\n<\/ul>\n<ul>\n<li><div style=\"width: 426px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-14570-1\" width=\"426\" height=\"240\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/l.mp4?_=1\" \/><a href=\"https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/l.mp4\" target=\"_blank\" rel=\"noopener\">https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/l.mp4<\/a><\/video><\/div>\n<p>Modern goals: The answer to the first question should not be so difficult;<\/p><\/li>\n<\/ul>\n<p>Because, there must be documents about this. These documents must contain the set goals.<\/p>\n<p>For example, preparing a draft report within one month from the date of completion of the internal audit work.<\/p>\n<ul>\n<li>Achieving organizational goals: Assuming the correct and complete definition of <a href=\"https:\/\/accniaz.com\/%D9%87%D8%AF%D9%81-%D8%A7%D8%B2-%D8%AD%D8%B3%D8%A7%D8%A8%D8%B1%D8%B3%DB%8C-%D8%AF%D8%A7%D8%AE%D9%84%DB%8C\/\" target=\"_blank\" rel=\"noopener\">internal audit goals,<\/a><\/li>\n<\/ul>\n<p>The second question can be answered by evaluating the coverage of internal audit cycles in relation to the activities of the organization.<\/p>\n<p>These audit cycles should cover all the organization&rsquo;s activities and pay attention to high-risk areas.<\/p>\n<ul>\n<li>Information and internal audit process: The review unit should pay attention to this issue to find the answer to the third question.<\/li>\n<\/ul>\n<p>that the internal audit has done its work based on the system and has followed the professional standards.<\/p>\n<p>Such reviews are usually the duties of the quality control department of the competent legal authorities or peer review by external professional persons.<\/p>\n<p>The non-executive review unit may also want to ensure that such reviews are carried out.<\/p>\n<ul>\n<li>Achieving objectives: The effort to achieve objectives alone does not provide an answer to the fourth question about the effectiveness of internal audit.<\/li>\n<\/ul>\n<p>This effort can only express the probability of achieving the goals.<\/p>\n<p>Therefore, those who want to evaluate the performance of internal audit should act very carefully.<\/p>\n<p>The mere <a href=\"https:\/\/bilangozareshgar.com\/%d8%aa%d9%86%d8%b8%db%8c%d9%85-%d8%a8%d8%b1%d9%86%d8%a7%d9%85%d9%87-%d9%87%d8%a7%db%8c-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c\/\" target=\"_blank\" rel=\"noopener\">implementation of the internal audit program<\/a> is not a guarantee of its effectiveness.<\/p>\n<p>In other words, the mere discovery of abuses, weaknesses, or savings cannot be considered as a criterion for the effectiveness of internal audit.<\/p>\n<p>Because there may not be anything to be discovered in the unit under consideration.<\/p>\n<p>In addition, the presence of effective internal audit may have a restraining effect that cannot be expressed quantitatively.<\/p>\n<p>The effectiveness of internal audit can be evaluated according to the quality of the findings and suggestions.<\/p>\n<p>Sabkar&rsquo;s reaction can also be considered an important indicator.<\/p>\n<p>These two factors can be evaluated as follows:<\/p>\n<ul>\n<li>Determining the extent to which major internal audit recommendations have been implemented within a reasonable period of time.<\/li>\n<li>Realization of the employer<\/li>\n<li>Ensuring the quality control of internal audit work regularly.<\/li>\n<\/ul>\n<p>The way of carrying out such checks must be carefully specified.<\/p>\n<p>And it can be done by the audit manager or independent experts and consultants.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&rdquo;.vc_custom_1687761908054{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/06\/&#1586;&#1740;&#1585;-&#1605;&#1578;&#1606;_prev_ui.png?id=13983) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}&rdquo;] How is internal audit performance evaluated? The performance of internal [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":14452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936,2934],"tags":[3694,3693,3695,3696],"class_list":["post-14570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","category-internal-audit","tag-evaluation-of-internal-audit-performance","tag-internal-audit-function","tag-performance-questionnaire-of-internal-auditors","tag-sample-internal-audit-performance-report"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/14570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=14570"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/14570\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/14452"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=14570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=14570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=14570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}