1. Internal Audit in the United States,
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The internal audit institutions of American companies are established based on the needs of the company’s own management. It is an important part of the internal control mechanism of the enterprise, and it has shown rich wisdom and great potential in the process of serving the enterprise’s operation and management.
1. The internal audit system and standards of the United States
The United States was the first to attempt to formulate internal auditing standards. In 1941, the Institute of Internal Auditors was established and immediately formulated the “Internal Audit Responsibilities Statement” to standardize the responsibilities and scope of work of internal auditors. In 1968 the Institute adopted its first code of ethics, the Institute of Internal Auditors’ Code of Ethics, outlining the Institute’s standards of professional conduct. In 1972, the second code of ethics, the Code of Ethics for Certified Internal Auditors, was formulated and promulgated. In June 1978, the Association of Internal Accountants formulated the “Internal Accounting Practice Standards”, which made more specific regulations on the meaning, responsibilities, independence, organizational personnel, work scope, and work procedures of internal audit, so that internal There are relatively complete codes of conduct and measurement standards for the conduct of auditing. This recently became the most influential and authoritative standard on internal auditing in the world.
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At the same time, we should see that since Enron’s financial news, other laws in the United States have strengthened the requirements for internal auditing of listed companies. In August 2002, the US Securities and Exchange Commission formulated two new regulations. The first regulation is: Any company that wants to go public must set up an internal audit department, and the internal audit business can be operated through outsourcing, but the internal audit function must exist. The second provision is to give the audit committee new functions, and the audit committee will be more actively involved in internal audit activities. On November 4, 2003, the US Securities and Exchange Commission approved the “New York Stock Exchange and Nasdaq Securities Market Regulations.” The regulations require all listed companies to set up an internal audit mechanism, and make more specific provisions on the definition of director independence. It can be seen that the internal audit system in the United States is regulated from a number of laws and regulations, so as to strictly ensure the effective operation of the internal audit system and the perfect operation of the internal audit supervision system.
2. The setting of the internal audit agency in the United States
In the United States, due to the different scales of enterprises and their positions in the national economy, the settings of internal audit institutions are also different. The internal audit of many companies is at least responsible to the deputy general manager, and quite a few are responsible to the audit committee under the leadership of the board of directors. It can be seen that the internal audit in the United States is directly responsible to the highest authority of the enterprise, thus enhancing the independence and authority of the internal audit. Trusteeship institutions like the New York Port Authority have an audit department that is subordinate to the chief financial officer and also reports to the executive board of directors (the highest supervisory agency). There are more than 80 auditors. Subordinate units do not have internal audit departments. The tasks are undertaken by the Audit Department. Large companies generally have an internal audit organization. According to the regulations of the Securities and Exchange Commission, an authoritative institution in the United States: (1). Listed companies must set up an internal audit committee, which is composed of outside directors who do not participate in operations; (2) Any company must have an internal audit department and be equipped with independent the company’s auditors.
3. Scope of work of US internal audit
In the United States, the scope of work of internal audits is also constantly changing. The early work of internal audit was mainly financial revenue and expenditure audit. With the needs of management, the scope of internal audit work continues to expand. It is no longer limited to financial audits but involves all aspects of the economy, benefits, and effects, and more and more goes deep into the supervision of internal control systems, economic Responsibility evaluation, economic project evaluation, and other fields, the scope of review is expanded to all business functions of the company and all internal control systems include various business controls, such as procurement, sales, development, quality management, personnel training, etc., to form The management audit, operation audit, and comprehensive audit system have been established. The expansion of work content has brought about a fundamental change in the entire auditing ideology: (1) From the preservation of property, the authenticity and legality of accounting data, and the compliance of internal control systems to how to effectively use existing resources: (2) From the verification of actual business to the review and evaluation of the effectiveness of the internal control system; (3) from the concept of protection to the concept of construction. This change of dominant thinking provides a broad space for the development of internal auditing and is no longer limited to corporate financial auditing.