This research report is based on a study undertaken in Australia, and aims to evaluate the role of internal audit in corporate governance and management. It identifies the accountability structures and objectives of internal audit, considers the nature of internal audit functions and the extent of application of The Institute of Internal Auditors Standards of Professional Practice, reviews the relationships of the chief audit executives (CAEs) and assesses the nature of financial report risks and other issues covered by internal auditors. The research findings include a diversity of accountability structures for CAEs and a range of internal audit activities, with the application of the IIA Standards being in need of improvement. In conclusion, the researchers make recommendations for improvements in practice to be considered by The Institute of Internal Auditors and other regulating and governing bodies.  Read more...

本研究报告是基于在澳大利亚进行的一项研究，旨在评估内部审计在公司治理和管理中的作用。它确定了内部审计的责任结构和目标，考虑了内部审计职能的性质和内部审计师协会专业实践标准的适用范围，审查首席审计官（CAE）之间的关系，评估财务报告风险的性质以及内部审计师涉及的其他问题。研究结果包括审计署的各种问责结构和一系列内部审计活动，国际投资协定标准的应用有待改进。最后，研究人员提出了改进实践的建议，供内部审计师协会和其他监管机构考虑。阅读更多。。。