ما الدور الذي تلعبه المراجعة الداخلية في المؤسسات الصناعية فيما يتعلق بترقية وتطور الأداء؟

None of the the answers seem to recognize what the internal auditors really do . I will share with you this article from Deloitte to explain the role of internal audit:

A baseline definition of internal auditing provides a starting point for understanding the roles and responsibilities of internal audit function. The Institute of Internal Auditors ("IIA") offers the following description:

"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."

Major roles and responsibilities of internal audit function are summarised as below:

• evaluates and provides reasonable assurance that risk management, control, and governance systems are functioning as intended and will enable the organisation's objectives and goals to be met
• reports risk management issues and internal controls deficiencies identified directly to the audit committee and provides recommendations for improving the organisation's operations, in terms of both efficient and effective performance
• evaluates information security and associated risk exposures
• evaluates regulatory compliance program with consultation from legal counsel
• evaluates the organisation's readiness in case of business interruption
• maintains open communication with management and the audit committee
• teams with other internal and external resources as appropriate
• engages in continuous education and staff development
• provides support to the company's anti-fraud programs.

Reporting Structure of Internal Audit Function

Existing corporate governance regulations do not address the interaction between the audit committee and the internal audit function, or the responsibilities of the function.

In most companies, the internal auditor traditionally reported to either the Chief Financial Officer or the Chief Risk Officer, though other may have existed in some companies. Today, the internal auditor may either report directly to the Audit Committee, or the Audit Committee will have a role in hiring, firing, evaluating and compensating the Chief Audit Officer. The Audit Committee’s increasing role with regard to the internal audit is being undertaken to help ensure the internal auditor’s "independence" and objectivity.

The relationship between the Audit Committee and the internal audit function should be clearly defined and addressed in the Audit Committee’s charter.

Authoritative Guidance

By providing assurance on the risk management, control, and governance processes within an organisation, internal auditing is one of the key cornerstones of effective organisational governance. The guidance was issued by IIA and it was designed to help internal auditing in its assurance and advisory role with regard to specific aspects of organisational governance. This guidance is available at http://www.theiia.org/ under the "Professional Guidance / Standards and Practices / Position Papers & Responses / View Position Papers" section.

This report is based on research developed under the leadership of The IIA Research Foundation and the Research Department of The Institute of Internal Auditors. It reviews the reporting relationships of the chief audit executive as an integral part of the governance process. This report is available at http://www.theiia.org/ under the "Research Foundation / Research Reports / Chronological Listing Research Reports" section.

The purpose, authority, and responsibility of the internal audit activity should be defined in a charter. A sample of Internal Audit Department Charter is available at http://www.theiia.org/ under the "Professional Guidance / Standards and Practices / Additional Resources / Audit Committees & Board of Directors / Sample Charters" section.

المراحعة الداخلية مهمة وضرورية في كل شركة وهي تلعب دورا بارزا في عملية تطوير الانتاج .

اكي يحصل الموظف على ترقية تفوم الشركة بالمراجعة الداخلية لمعرفة مستواه ومدى نجاحه في المنتج 

وبالاجمال الموظفون الذين لديهم قدرات ومهارات , ومثابرين في عملهم يحصلون على ترقية 

بصراحة يفترض لي ان لا اتقدم بأي اجابة بعد ان سبقني الاستاذ وائل بيبي فهو استاذنا جميعاً في هذا المجال ولكنني اكتفي بالقول ان اهم دور تلعبه المراجعة الداخلية هو انها تقوم بمساعدة المسؤولين في المؤسسات  للقيام بمسؤولياتهم  بدرجة عالية من الكفاءة والفاعلية وهذه العبارة يندرج تحتها كل ما هو مطلوب من الادارة في سبيل ترقية وتطور الاداء.

السلام عليكم ورحمه الله وبركاته

تلعب المراجعه الداخليه دور مهم جدا في جميع المؤسسات وليست الصناعيه فقط في عمليه تطوير الانتاج من حيث مثلا خط انتاج لمنتج وليكن اي سلعه مثلا عصير معين عليه اقبال تقوم المراجعه الداخليه بعمل الدرسات المستوفاه مع المختصين بالانتاج و التسويق لفهم سبب النجاح لهذا المنتج و تقوم بحصر اهم اسباب النجاح و تقوم بتعميمها علي كل خطوط الانتاج او علي الاقل علي خط لتجرب مدي صحه التحليل و العكس بالنسبه لفشل منتج 

اما بالنسبه للترقيه تقوم بدراسه ادوار الموظفين بجميع مستوياتهم و مدي نجاح كل مسؤل عن منتجه بما يادي الي معرفه مستوي الكفائه للموظفين بالتالي ترقي الموظفين النشطين و الذين علي مستوي عالي من الكفائه  ارجو ان تكون اجابتي مفيده باذن الله