Upload
others
View
25
Download
0
Embed Size (px)
Citation preview
24 September 2012
The Changes of Business WorldThe Changes of Business WorldThai Corporate:
SWOT Analysis PEST Analysis & Risk Management SWOT Analysis, PEST Analysis & Risk Management Considerations
Business ChallengesBusiness ChallengesInternal Audit:
Frequently raised issues and InteractionsFrequently raised issues and InteractionsIA Traditional to Strategic ManagementIA : A Clear Way ForwardIA : A Clear Way ForwardImpact to IAIA T l & T h i P f MIA Tools & Techniques , Performance MeasuresIA Challenges and RecommendationsIA Definition and Code of Ethics
2
การเตรยมความพรอมเขาสการเปดเสร
ป (AEC)ประชาคมอาเซยน (AEC) S i l N t kการขยายตวของ Social Network
ป ป โ โ การเปลยนแปลงทางเทคโนโลยสารสนเทศ
การเพมขนของความหลากหลายของธรกจ
3
STRENGTHS WEAKNESSESSTRENGTHSApproximately 40 million labor forceLeading Rubber Exporters
WEAKNESSESExpensive labor costLow business efficiency and productivityLeading Rubber Exporters
Location, 10 Gateways, 4 countriesHigh craftsmanship
productivityLow utilization of technologyLack of R&D and g
OPPORTUNITIESAgro-based resources
Innovation
THREATSgEstablish Regional and Global brand and production basedInvestment within AEC
Language barrierMobilization of skilled labor to other countriesFocus of Foreign investmentInvestment within AEC
CountriesBio, Nano, and Material -technology to support new
Focus of Foreign investmentAdequacy of Infrastructure to support logistic
gy ppproduct development
4
POLITICAL ECONOMICPOLITICAL
Political issuesG t li
ECONOMIC
Expensive labor costF i Government policy
Tax, Law and Regulations
Foreign currencyASEAN +3/+6Thailand focus on M Gl b l Myanmar, Global investment focus on Indonesia
SOCIAL
Aging societySafety Health and
TECHNOLOGY
Utilization of Production Safety, Health and Environmental focusClimate Changes
Utilization of Production TechnologyInnovation and R&DE-CommerceE Commerce
5
STRATEGY OPERATIONS REPORTING(Finance & Non-finance)
COMPLIANCE
• Competition • QualityStandards
• Product/Service Cost and Quality
• Tax
• Economic • Supply Chain Management
• Politic • Logistic
• Foreign Currency
• Law and Regulations
• Investment and • Environment • Politic • Logistic
• Innovation • Skilled Labor
• Investment and Financing Cost
• Environment, Safety, and Health
• E-Commerce • Technology• Accounting Information and Financial
• Social Reporting
6
COMPETITION
B d f Di t ITIE
S
IC Board of Directors Audit Committee
Management MPL
EXI
DYN
AM
I
COD
GOVERNANCE
7
CompositionPerformance
CompositionMeasures
Competencies Communications
Types and Scopes Career Path
8
Audit Committee
Management
External Auditor
RegulatorsRegulators9
• Accounting Controls
Tradi-tional
• Compliance• Basic Operational Controls• Accounting/ audit resourcesAccounting/ audit resources
• Align with The Internaltional Standards for the Professional Practice of Internal Auditing
Transfor-mation
• Align with business challenges• Broader risk/ operational coverages• Sustainable business improvementsp
• Enterprise-wide cost efficiencies and risks management• Strategic Insights
Strategic• Business Improvements• Tax Efficiency• International mindset
10
Key Challenges Capacities Deliverablesy g p
Eff ti i t l U d t d t ti• Effective internal controls
• ERPC l IT S t
• Understand expectations• Competencies in
business and risk environment
• Risk-based Audit Plans
• Audit ReportsAd i d B t • Complex IT Systems
• Growth/Expansion• Tax Implications
• Right skill mix• Beyond accounting• Resources
• Advice and Best Practices
• Cost-Effective Services• Follow up Actions• Law & Regulations • Communication skills
• Work well with others• Board Supports
• Follow up Actions
11
PEOPLE TECHNOLOGY
PROCESSES GOVERNANCEPROCESSES GOVERNANCE
12
Operational and Management Research Business Process Analysis Management Research
Tools Business Process Analysis
ForecastingData Collection &
Analysis Tools and T h iTechniques
Project Management Computer-Assisted Audit Techniques (CAATS)
13
Understanding Skills/ Experiences Understanding Skills/ Experiences
Risk-based Planning/ Work Program
CommunicationsWork Program
Interactions Quality Assurance
14
ทกษะดานภาษา
กระบวนการปฏบตงานกระบวนการปฏบตงาน
ความรเกยวกบระบบงาน
วฒนธรรม และวฒนธรรมองคกร
กฎระเบยบ และกฎหมายตางๆ ทเกยวของ
ความสามารถในการใชเทคโนโลยสารสนเทศความสามารถในการใชเทคโนโลยสารสนเทศ
การปรบตวรบการเปลยนแปลง
15
ตองพรอมทงองคความรและทกษะทเกยวของ
ศ ป ป ปทศนคตทจะปรบตวกบการเปลยนแปลง
ไมวาจะเปนการจบมอรวม หรอการจบมอแขงขนไมวาจะเปนการจบมอรวม หรอการจบมอแขงขน
16
I l di i i i d d Internal auditing is an independent, objective assurance and consulting
d d dd l dactivity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk pmanagement, control, and governance processes.p
17The Institute of Internal Auditors Professional Practices Framework
IntegritybObjectivity
C fid ti litConfidentialityC tCompetency
18The Institute of Internal Auditors : Code of Ethics
19
Moving toward AEC : Impact to IA __ KPMGIA : Tool of Audit Committee__ KPMGAligning IA to Deliver Value__ PWC ความเสยงหรอโอกาสสาหรบผตรวจสอบภายในกบ AEC คณชยวฒน ความเสยงหรอโอกาสสาหรบผตรวจสอบภายในกบ AEC__คณชยวฒน
อทยวรรณ
Brink’s Modern Internal Auditing (Sixth Brink’s Modern Internal Auditing (Sixth Edition)__Robert R. Moeller
h f l A d P f lThe Institute of Internal Auditors Professional Practices Framework
20