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Microsoft word - media release - internal audit survey 2013_020913


For immediate release

2 September 2013
Internal audit must gear up for a wider role
Future responsibilities to include enterprise risk, information technology,
governance and fraud

As pressure mounts worldwide for internal audit functions to provide greater assurance over a
wider area of the company’s operations, many internal auditors here find themselves under-
equipped, under-resourced and under-appreciated.
These observations were drawn from the Internal Audit Survey 2013, a joint survey of the internal
audit (IA) profession by the Asia Centre of Excellence for Internal Audit (ACEIA) of the Singapore
Accountancy Commission (SAC), and KPMG in Singapore.
Increasingly, governance, enterprise risk management, fraud, information technology and
operations and strategy are being added to the growing list of areas IA has to look into. With this
expanded focus, there has to be concerted efforts to grow IA resource, talent, skills and the
profession.
“The increased burden of managing internal controls and risk which have come in recent years has
fallen squarely on the shoulders of internal auditors,” says Mr Irving Low, Partner and Head of
Risk Consulting at KPMG in Singapore, “As more roles are added to the IA portfolio, clear
distinctions between functions have to be established at the onset. This would prevent duplication
of work and ensure tasks are undertaken by the right people with the right skills.”
About a third (24 percent) of senior management surveyed indicated they did not appreciate
the role or contribution of IA to their organisations. According to 53 percent of the respondents, IA
capacities should be less than external audit, and 62 percent indicated that their IA budget is
smaller than that for external audit.
Other findings from the survey reveal that:
Close to 70 percent of companies surveyed have fewer than five employees in their IA
function. In all, 90 percent of respondents had IA teams with fewer than 30 staff. With rising
expectations and regulations, this suggests many teams are under-resourced.
Only 41 percent of companies surveyed indicated that their IA utilises tools and
technology such as data analytics. Investments in IT tools for IA functions have clearly not
kept pace with the increasing demands placed on them.
Some 44 percent of chief audit executives surveyed indicated that co-sourcing or
outsourcing is the most cost-efficient means of obtaining the range of IA skill sets needed.  Almost nine-in-ten, or 86 percent of chief audit executives surveyed indicated that they use
external consultants to fill skill gaps. Logos contained in this press release are the respective trademarks of their organisations.  More than half (52 percent) of chief audit executives indicated that IA was not a good
training ground for future leaders. This clearly shows that more needs to be done to make IA an attractive profession given the increasing demands placed on the profession. Looking ahead, IA is expected to play a more active role in improving the company’s activities and
processes given emerging trends in governance. Mr Low added, “The revelation that many
members of senior management do not appreciate IA’s role and contributions to their organisation
is a cause for concern. IA and senior management will need to work at closing perception and
expectation gaps.”
“As with any profession, expectation and perception gaps exist. In delivering on SAC’s mandate,
we hope to effectively minimise, if not entirely remove, such gaps. We will have to better brand IA,
expand certifications and standards to drive excellence in IA, and provide thought leadership on
the future of the profession”, says Mr Uantchern Loh, Chief Executive of Singapore Accountancy
Commission.

Notes to editors

About the KPMG Internal Audit Survey 2013

The SAC and KPMG jointly conducted a survey in the first half of 2013 to assess the current state
of the IA function in Singapore, and to predict its future state. Survey respondents comprised audit
committee (AC) chairmen, senior managers and chief audit executives of Singapore-based
companies.
The survey, which comprised more than 75 questions, also sought to determine where IA in
Singapore stands with respect to global standards, particularly the Global Audit Information
Network (GAIN) reports published by the Institute of Internal Auditors (IIA).

About KPMG in Singapore

KPMG in Singapore is part of a global network of professional services firms providing Audit, Tax
and Advisory services. Our website is located at kpmg.com.sg
The independent member firms of the KPMG network operate in 156 countries and have more
than 152,000 professionals worldwide. The independent member firms of the KPMG network are
affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. Each KPMG
firm is a legally distinct and separate entity and describes itself as such.
About the Singapore Accountancy Commission
Established in April 2013 as a statutory body of the Singapore government, the Singapore
Accountancy Commission (SAC) collaborates with local and international communities to drive
accountancy excellence in Singapore through talent development, professional qualification,
research and thought leadership.
The SAC’s goal is to transform Singapore into a leading global accountancy hub for the Asia
Pacific region by 2020. In fulfilling this mission, the SAC seeks to uphold the values of being
relevant, insightful, collaborative and advocative. SAC’s website is located at
http://www.sac.gov.sg.
About the Asia Centre of Excellence for Internal Audit (ACEIA)

The (ACEIA) champions the case for a well-resourced internal audit function, as part of the larger
story for good corporate governance. ACEIA’s website is located at http://www.aceia.sg.

For further information, please contact:

Yasmin Quek
Executive, Marketing & Communications
Tel: +65 6507 1546
e-Mail: [email protected]
Kelvin Lee,
Associate Director, Marketing & Communications
KPMG in Singapore
Tel: +65 6507 1534
e-Mail: [email protected]
Anna Koo
Senior Manager, Community Building
Singapore Accountancy Commission
Tel: +65 6325 0515
e-Mail: [email protected]
Masie Ng-Dimopoulos
Director, Community Building
Singapore Accountancy Commission
Tel: +65 6325 0516
e-Mail: [email protected]

Source: http://www.sac.gov.sg/content/dam/sac/PDFs/020913-Media-Release-Internal-Audit-survey-2013.pdf

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Doi:10.1016/j.mehy.2005.11.006

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