Value of Internal Auditing Internal Auditing Assurance Insight

內部稽核價值（Value of Internal Auditing） Internal Auditing = Assurance, Insight & Objectivity Governing bodies and senior management rely on internal auditing for objective assurance and insight on the effectiveness and efficiency of governance, risk management, and internal control processes. 內部稽核＝確認、深刻見解和客觀性 機構治理單位和高階管理階層依賴內部稽核對治理、風險管理及 內部控制過程的效果和效率，提供客觀的確認與深刻的見解。 資料來源：中華民國內部稽核協會 2012 7

內部稽核價值（Value of Internal Auditing） ASSURANCE = Governance, Risk & Control Internal auditing provides assurance on the organization’s governance, risk management, and control processes to help the organization achieve its strategic, operational, financial and compliance objectives. 確認＝治理、風險和控制 內部稽核對機構的治理、風險管理和控制過程提供確認， 以協助機構達成其策略、營運、財務及遵循的各項目標。 資料來源：中華民國內部稽核協會 2012 8

內部稽核價值（Value of Internal Auditing） INSIGHT = Catalyst, Analyses, & Assessments Internal auditing is a catalyst for improving an organization’s effectiveness and efficiency by providing insight and recommendations based on analyses and assessments of data and business process. 深刻見解＝催化、分析和評估 內部稽核藉由對資料和營運過程之分析與評估，提出深刻見解和 建議，可促使機構改善其效果及效率。 資料來源：中華民國內部稽核協會 2012 9

內部稽核價值（Value of Internal Auditing） OBJECTIVITY = Integrity, Accountability, & Independence With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. 客觀性＝誠正、當責和獨立 內部稽核應保持誠正並善盡職責，以提供獨立客觀的意見， 俾對治理單位和高階管理階層產生價值。 資料來源：中華民國內部稽核協會 2012 10

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