Le cabinet d’audit Pricewaterhouse Coopers a diffusé sa 4ème étude sur l’audit interne qui présente les principales tendances, ainsi que les principaux défis, qui l’animent en 2010.
Outre la pression sur les coà»ts, cette étude met en particulier en évidence l’importance d’une large prise des risques dans le processus de gouvernance ainsi que l’apport technologique apporté par les CAATs (Computer-Added Audit Techniques) lors des missions d’audit.
The 2010 survey data supports the notion that internal audit departments have made significant change and that they have the right priorities, but that there is still a critical performance gap in achieving the key attributes of high-performing internal audit functions. Some of this may be due to a critical dilemma we observe in the field in discussions we have had with chief financial officers CFOs and audit committee members. They often have a sense that their internal audit function could and should deliver more value, but they are unsure as to what that is or how they should do it.
Key trends in 2010
Key trends in this year’s report include:
- Internal audit 2.0 — moving beyond the status quo
- Leveraging the governance opportunity
- Elevating risk assessment
- Integrating risk and compliance activities
- Enhancing scope and its implications
- Responding to cost pressures