英語翻譯
BALANCE IT OUT
Striking the right balance between audit supervision and productivity is challenging but of utmost importance.Excessive,unnecessary supervision can lead to micromanagement and negatively affect employee morale.It also can be expensive.The challenge is not to create unnecessary processes and rules that slow down the audit process or further erode the quality of audit services.Excessive supervision or unnecessary criticism also can cause conflict and demotivate internal audit.Providing audit managers and auditors with high-quality training and coaching on how to give,receive,and process effective and constructive feedback and how to perform workpaper reviews,including sensitivity training,can adequately counterbalance the risks.
Effective internal audit engagement supervision should be at the forefront of audit work if internal audit is committed to capitalizing on the recent historic opportunity to further legitimize and elevate the status of the profession.Adequate supervision is not just mandatory to comply with IIA standards; it also will help ensure that internal audit provides quality assurance to the audit committee,management,and external auditors — those who rely on its work the most.