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23 September 2013

IIA(内部監査人協会)リチャード・チェンバース会長、監査委員会による外部監査人の評価で内部監査人の役割は重要と主張


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IIA President and CEO Richard Chambers believes internal auditors can fill an important advisory role for the audit committee, applying their knowledge of risk and control frameworks to evaluate the overall performance of the external auditors.


The IAASB is seeking comment on a proposal to enhance audit reporting standards. Among the more significant changes in the proposal is a recommendation that external auditors of listed companies begin reporting specific findings or “key audit concerns,” in addition to the conventional pass/fail general opinion. In this regard, external audit reports could start to resemble internal audit reports.

Another goal of the proposed changes is to engage senior management and board members in the external audit process, increasing both the depth of understanding and the accountability of lead auditors.

Mr Chambers believes internal auditors, as a key resource for audit committee members on audit matters, can fill an important advisory role for the audit committee, applying their knowledge of risk and control frameworks to evaluate the overall performance of the external auditors. Such an assessment would serve as an important data point for the audit committee’s use in formulating its own assessment of the external auditors.

Obviously, nothing that internal audit does by way of assessing the external auditors’ performance should impair the external auditors’ independence.

From his experience, many audit committees are already availing themselves of internal audit’s perspectives on the external auditor, and Mr Chambers predicts more will follow in the future. Mr Chambers thinks that mutual accountability makes sense and should become standard practice. As audit professionals, internal auditors are uniquely qualified to advise their boards on external audit matters.

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© IIA - The Institute of Internal Auditors


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