1. Is the internal audit department an independent department, or is it subordinate to the finance department or other departments? The internal audit department has no position in the organization, and the audited unit will not take you seriously. Will the auditee make things difficult for the auditors during the audit process? Want information, the audited unit is not very cooperative, tired; You can't find it without information, and it's hard to explain it clearly to the leaders; In any case, the internal auditor has suffered! Wretched!
2. The objects reported by the internal audit department. Ideally, the internal audit department reports to the board of directors functionally and to the CEO administratively. At least it should be reported to those who have sufficient power in the organization, can promote independence and ensure a wide audit scope, and can fully consider audit reports and take appropriate actions according to audit opinions.