Internal audit knowledge - internal audit to avoid suspicion, which suspicions must be avoided, and which situations can not be avoided?
ID: Internal auditor practice and actual combat
There are some things that are necessary to avoid suspicion!
It's to keep others from finding fault with you, to maintain objectivity, and to protect yourself from getting into trouble.
For example, if the whole company knows that the purchasing manager is your wife, and you still go to audit the procurement, even if you really achieve objectivity and fairness, how many people will believe it?
Are you really fair? Are you sure you don't kneel on the washboard and get thrown out of bed when you go home?
1. Independence and objectivity, whether it is damaged in substance or form, must avoid suspicion!
There are many scenarios to avoid, such as: personal conflicts of interest, interpersonal relationships, lack of professional strength, emotional factors, personal physical and mental health difficulties to meet business needs, etc.
Regardless of the form or substance, it is necessary to avoid suspicion if it undermines the independence and objectivity of auditing.
Don't think that formal suspicion avoidance is not important, for example: the Shanxi engagement rape case that was very lively some time ago: even if the woman agrees in her heart and is willing to be, as long as she does not agree in form, she can sue you for rape!
There are two main ways to avoid suspicion:
One is to explain the situation to the leader in advance, which factors will damage your independence and objectivity, and apply not to participate in the business or less to participate in the business;
The other is to be affected or restricted in the audit process, suspend or find someone to replace you in order to avoid getting into trouble.
Second, several major matters to avoid suspicion
1. Avoid judging what you were once responsible for
To put it simply, it's your own business, don't want Lao Wang to sell melons, no matter what you say, no one will believe it.
For example, if you were still an accountant last year, and you are an auditor this year, and you are asked to audit your accounts last year, you must raise suspicion!
Another example: the company arranges for you to lead the preparation of risk management systems and processes and be responsible for the early operation, but you have to audit and evaluate the risk management situation, and you must also avoid suspicion.
The current real case: the bursary incident of a technical university in Tianjin, the poor boy reported that the school was unfair, but asked the school to investigate, and if you think about it with your toes, you will know: check yourself, and it is strange if there is a problem!
2. Other businesses for which the audit leader is responsible
In an enterprise, the person in charge of audit or the superior of the audit department (not the boss of the enterprise) is sometimes not only responsible for the audit department, but also may be responsible for the business of other departments.
For example, he is also responsible for finance and marketing. As an auditor, do you dare to find out that he has a problem?
Even if you find out the problem, will your leader tell you to say it?
At this time, we must take the initiative to avoid suspicion and let the third party supervise, otherwise, it will be thankless!
3. Close relationship: The business person and the auditor have a blood, boyfriend or girlfriend or other intimate relationship
It's a human being, we all have feelings, and we all have feelings.
Sometimes, even if you as an auditor want to be fair and impartial, you are too embarrassed to stab them due to social connections, and even have to help them cover up something.
The most common thing you encounter in the workplace is: you go to audit your old leader, your old colleagues!
4. Bad relationships and inherent prejudices: Bad relationships before, such as making public noises or fights
If everyone knows that you are at odds with the auditee, whether you are doing it right or not, the results will not be recognized.
On the contrary, it is easy to be accused by them: "abusing power for personal gain" and "communiqué personal vendetta".
Or have an inherent prejudice against a certain type of person and a certain kind of thing, for example: a woman who abides by women's morals and is dignified and reserved, she can't get used to those coquettish women: the small pieces of cloth on her crumbling chest and the miniskirt can't cover the big waves and ass balls, and she hooks up with men.
When you meet someone you don't like, even if reason tells you to be fair, you will subconsciously go astray!
5. Conflict of interest: The quality of the audit results will affect your own income
Allows you to audit marketing performance that is linked to the performance of the audit department, or linked to your rewards!
Allows you to audit fraud and find out how much fraud is linked to your income!
Or, if you can audit out the problems of your leadership opponents, you can be valued and promoted.
Wait a minute.
6. Knowing what you can't do
Knowing is knowing, not knowing is not knowing, is knowing!
Knowledge, experience, and insight all tell you that you can't do this job, and you can't ask for help from professionals!
Then you have to avoid suspicion!
Don't pretend to understand!
7. Boss or boss's confinement: also pay attention to protect yourself!
Second, the boss's wife, the boss's secretary, the boss's brothers and sisters, and the people and things that the boss clearly wants to protect.
In theory, there is no correlation between these things, and it is okay to do official business, but it is better to stay away from the relationship traps in the relationship society.
Xiaobian is just kind to remind: this kind of audit often causes us to be "not people inside and outside"!
3. Business that is related to you, but can not avoid suspicion
1. Consultancy services have been provided, which usually does not compromise objectivity
For example, help procurement, marketing to revise the system, design the process, and help the information department to provide consulting services.
When you audit them again, you usually don't find that the audit is impartial, and even if there is a problem with the business you have consulted on, the auditor should not be held accountable for it.
2. Provide consulting services for the business for which they have been responsible in the past
You used to be the chief accountant of a company, and you know a lot of business processing, and now you need to help them optimize their accounting and reimbursement processes.
Consulting services can or should be provided, and consulting services should not be withheld because they want to avoid suspicion.
3. After leaving a business department for a period of time, you can no longer avoid suspicion
In fact, this article should also explain in the avoidance of suspicion that it is not possible to carry out audit business for a certain business department just after it has been separated from it.
However, after a certain period of time (more than a year), there is no need to avoid suspicion.
As for how long, it depends on the nature of the business and interpersonal relationships, for example: an order is completed from beginning to end, it takes three or five years, then the time to avoid suspicion will be longer, if a set of processes is completed in two days, the time to avoid suspicion can be relatively shortened!
Dear, pay more attention to forwarding!