2016-02-19-KPMG-Seeking_value_through_Internal_Audit_8页_245kb

Internal Audit functions were surveyed in a KPMG and Forbes study involving over 400 Chief Financial Officers and Audit Committee chairs. The key finding was a "value gap," where stakeholders prioritize insights into risk, emerging risks, and sustainable profit generation but often receive less from current IA practices. Current IA primarily focuses on assessing risks and risk management (57%), yet desired value includes identifying emerging risks (36%) and supporting sustainable profit generation (41%). Stakeholders also emphasize the need for measurable impact and efficiency, not primary concerns like tracking through ERM (only 9% use it). IA is seen as adequate but insufficient for comprehensive risk identification and response, with many risks tracked through legal or compliance functions instead. To bridge the gap, IA should become more proactive in risk mitigation, collaborate with other departments like compliance and legal, and adopt advanced technology for integrated data and analytics. Embracing technology can enhance efficiency, automate processes, and provide actionable insights, while skills like communication and technology command higher importance among professionals. The report suggests specific actions, such as integrating risk assessment and using dynamic reporting platforms, to create a new standard for IA delivery and maximize value for businesses.

分析总结：

• 目标读者：首席财务官和审计委员会成员。
• 核心主题：Internal Audit的价值创造和未来方向。
• 关键差距：实际收到的洞察 vs. 希望接收的洞察，尤其在风险方面。
• 主要建议：整合技术、提升合作和主动性。
• 借鉴点：IA需从被动评估转向主动风险管理和数据驱动决策。