Nicely, good query. The reply is just a little lengthy, however it’s principally this: the economic system shouldn’t be trying so good. Allow us to begin this rationalization with a little bit of historical past about secondary audits. They began primarily within the division retailer sector, again when having an exterior audit meant two or three auditors invaded your headquarters, hunkered down in a again workplace someplace and went by way of 1000’s of paper recordsdata or microfilms searching for some inkling that one thing, someplace was incorrect.
Again then, department shops (and the retail business on the whole) didn’t give a lot thought to inner audit departments. That’s not to say that inner auditors didn’t exist, however they weren’t the subtle group that they’re at this time. It was more likely then that the retailer contracted with two companies – one for the first audit and one for the secondary – and let these companies take care of all of the trivia of the audit.
Issues have modified a bit since then. It’s now very uncommon to run right into a retailer that doesn’t make use of a full inner audit division, full with the information they’ve gained from years of using exterior companies. With that enhance in inner audit teams got here a downturn in firms that contract with secondary companies. So, what’s it that turned retailers in opposition to secondary companies? Most definitely, it has one thing to do with that uptick within the variety of inner auditors working for the company. Having an inner audit appeared to de-emphasize the necessity for a secondary audit 審計.
Whereas it might be true that an inner audit decreases the first agency’s quantity recovered what can be true about inner audits is that the auditors have less-compelling causes to do a full-blown audit on their co-workers than do exterior companies. So, whereas inner audits are sometimes very productive, they’re simply not the identical as utilizing a agency whose whole goal is finding inaccuracies and bringing that cash again into the company.
Now let me clarify my authentic reply: the economic system. Secondary audits give a re-evaluation to all that knowledge that has been sitting there gathering dust and, a lot as a rule, these audits carry an extra stream of cash into the company’s books. When the economic system is the jumbled mess it’s proper now, there’s little higher for the ego than telling your boss, or your shareholders, because the case could also be, that you just managed to enhance the underside line within the midst of a less-than-fantastic quarter.