The future of auditors

Hello, classmate, I'm glad to answer your question!

Professor Li, an audit expert, commented on the prospect of this profession: "The internal audit department of modern enterprises is undoubtedly the cradle of senior management talents." Zhang Li of PricewaterhouseCoopers put it more bluntly: "In modern large enterprises, the president and vice president should basically start from the internal audit department. In other words, logistics engineers and excellent internal auditors are at least the seedlings of vice presidents and deputy general managers, if not the seedlings of presidents and general managers. "

The management position of audit department in modern enterprises is getting heavier and heavier. Wang Shengli, deputy secretary-general of Guangdong Institute of Internal Auditors, said that in listed companies, the audit department is independent of any other department, auditing and evaluating the financial auditors, production, sales, human resources and other departments of enterprises, and reporting directly to the board of directors. Modern enterprise internal audit has gone beyond the traditional audit of financial revenue and expenditure, the ins and outs of funds and economic benefits, and it involves all aspects of enterprise management, including contract audit, internal system evaluation, investment risk evaluation and so on.

Taking a simple example of internal audit, we can get a glimpse of the position of the chief auditor in modern enterprises: the chief auditor of an international group is directly appointed by the board of directors, and the chairman personally signs the letter of appointment and is directly responsible to the board of directors. The chief auditor enjoys the full right to know, that is, he can attend business management meetings at all levels at any time, read all kinds of business management documents and materials, and have the right to investigate and collect evidence from all relevant personnel of the company, and the respondent shall not refuse. The internal auditor plays the role of the "imperial envoy" of the board of directors, and the chief auditor has a parallel relationship with the general manager and other management of the enterprise. The results of the chief auditor are reflected in the audit report and management recommendations. The former is an important part of the board meeting, and the general manager should give a written reply to the questions raised in the audit report, while the management suggested that when problems are found in the daily operation and management audit, the general manager should be given audit opinions at any time. In this way, the chief auditor is not only a "policeman" who supervises the internal operation of the enterprise and finds various management loopholes, but also a "senior employee" of the enterprise. Through auditing, he can reduce operating costs, evaluate operating risks and provide decision-making basis for senior management of enterprises.

Because the internal audit department is independent of other departments and has the right to audit all departments, auditors are very few people in all departments of the enterprise who can see the overall situation of the enterprise. They have more comprehensive information than all department managers and have more opportunities to get comprehensive training. Therefore, after a period of practice, many excellent internal auditors may become candidates for senior managers of enterprises such as president and vice president.

The position of internal auditor is improving, and the position of human resource manager is improving.

However, in most state-owned enterprises in China, internal auditors are in a rather awkward position. According to Wang Shengli, the internal audit system was only implemented in the mid-1980s. According to the audit law, state-owned enterprises should set up internal audit departments to carry out internal audit. In many state-owned enterprises, there are only a few people in the audit department, and only under the finance department. Auditors can not only play the role of independent supervision, but the audit report even regards the internal audit department as a "public relations department" specializing in relations to cope with the audit inspection of the national audit department.

In contrast, recently, many private enterprises with a certain scale in the world have paid more and more attention to internal audit, and many enterprises have repeatedly expanded their internal audit departments. It is understood that Shenzhen Huawei has more than 80 internal auditors, including more than 30 headquarters; The internal audit department of Hesheng Chuangzhan originally had 7 people, but recently it has been expanded to 22 people. Yaqian Cosmetics Company recently expanded its internal audit department to 10.

In response to this phenomenon, Professor Li hit the nail on the head and pointed out: "Internal auditor is an extremely important position in modern enterprises. The difference between state-owned enterprises and private enterprises in treating internal audit departments and internal auditors is that private enterprises are afraid that others will steal their own money, while some operators of state-owned enterprises are afraid that they will be known for stealing state money.

"

But in recent years, the status of internal auditors in enterprises is undoubtedly increasing. After China's entry into WTO, enterprises must establish a modern enterprise system in order to survive and develop. The most important thing is that internal audit should be in line with international standards and really attach importance to the role of internal audit in enterprises.

2,200 international internal auditors made in China.

According to Wang Shengli, the current international auditor (CIA) is a global qualification examination launched by American Institute of Auditors (IIA). CIA is not only a symbol of the status of an expert in the field of international internal auditing, but also the only qualification recognized by the international auditing community. From 65438 to 0998, china institute of internal audit began to cooperate with IIA to implement the CIA qualification examination in China.

According to statistics, since the implementation of the International Internal Auditor (CIA) examination in China from 65438 to 0998, only more than 2,200 candidates have passed its four examinations in four years. Experts pointed out that although there are more than 300,000 people engaged in audit reports in China at present, many of them do not meet the requirements of modern enterprises for the quality of auditors. The gap of high-quality auditors is huge, and the gap of auditors is still increasing. Because multinational enterprises are constantly entering China, more and more state-owned enterprises and private enterprises need to set up internal audit departments if they want to go public after restructuring.

It can be predicted that with the increasingly prominent contradiction between supply and demand of international auditors, talents with CIA qualifications will become more and more popular. Regarding the career prospects of internal audit talents, Professor Li said: "Internal audit talents don't have to worry about their own development space, only their skills are not strong enough."

I hope my answer can help you solve the problem. If you are satisfied, please adopt it as the best answer.

Thank you again for your question. More accounting questions are welcome to be submitted to enterprises in Gao Dun.

Gao Dun wishes you a happy life!