PROBLEMS OF TEACHING ENGLISH LISTENING SKILLS

Аннотация

Внутренний аудит — это функция, призванная помочь компаниям в достижении их стратегических целей. До сих пор внутренний аудит рассматривался только как искатель ошибок, поэтому его функция была менее приемлемой в рабочем подразделении. Со временем внутренний аудит был принят в качестве тестировщика соответствия в организации. Это тестирование соответствия приводит к действиям, которые по-прежнему являются формальностью без каких-либо реальных действий по внедрениюпроцедур соответствия. Ключевые слова: Внутреннийаудит,Управлениерисками,Аудитнаосноверисков Annotation:Internal audit is a function designed to assist companies in achieving their strategic goals. So far, internal audit is considered only as a fault finder so that its function is less acceptable in the work unit. Over time, internal audit has been accepted as a compliance tester in an organization. This compliance testing results in activities that are still a formality without anyreal action from theimplementationof complianceprocedures. Keywords: Internal Audit, RiskManagement, RiskBased Audit Internal Audit is an important function in an organization that is responsible for evaluating and testing the effectiveness of the internal control system. Currently, the role of the Internal Auditor is not only limited to examining financial statements, but also involves evaluating the risks faced by the company from various aspects, including regulatory compliance, alignment of corporate strategy with functional performance, and mitigating risks related to technological developments. Risk awareness in the company is measured through risk profile evaluations conducted by the internal audit team, as well as the effectiveness of mitigation carried out by each work unit. The impact of the risk is also assessed to determine the priority of completion. So, risk awareness in the company is measured through evaluation, mitigation effectiveness, and the impact of the risksposed. page1205 INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE ISSN:2692-5206,ImpactFactor:12,23 AmericanAcademicpublishers,volume05,issue05,2025 Journal: https://www.academicpublishers.org/journals/index.php/ijai In addition, risk awareness in the company is still not effective because there are still risks that have not been achieved and there are still potential risks that are not well conveyed. Work units tend tohide existingrisks, so risk awareness in thecompany stillneeds tobeimproved. While there have been efforts to increase risk awareness at the business unit level through compliance-based audits, this approach does not fully reflect how business units manage risk from the root cause. In addition, management reticence and lack of support for the Internal Auditfunction canalso hinderefforts to increase risk awareness throughout theorganization. Therefore, this study aims to explore the Internal Auditor's role in increasing enterprise risk awareness through a risk-based audit approach. By understanding internal control systems, identifying and evaluating risk mitigations, and providing operational improvement recommendations, Internal Auditors can be effective change agents in increasing risk awareness throughout the organization. This research will highlight the importance of the Internal Auditor's role in identifying, evaluating, and managing the risks faced by the company, as well as integrating a risk-based audit approach into internal audit practice. Thus, this study is expected to provide valuable insights for practitioners and researchers in the field of internal audit as well as contribute to the development ofliterature onrisk management and corporate governance. According to scholars Effectiveness is a measurement of the completion of a certain job in a task in an organization in achieving its goals, whether or not the work done is successful. According to scientists, effectiveness basically comes from the word "effect" and is used in this term as a causal relationship. Effectiveness can be viewed as another variable. Effectiveness means that thepreviously planned goals can be achieved orin other words the target is achieved because oftheactivity process. According to Gibson Ivancevich Donnelly's opinion, the measures of organizational effectiveness are as follows: 1. Production is the organization's ability to produce the quantity and quality of output in accordance with environmental demand. 2.Efficiency is theratio between output and input. 3. Satisfaction is a measure to show the degree to which an organization can meet people's needs. 4. Adaptability is the degree to which an organization can and does respond to internal and external changes. 5. Development is a measure of an organization's ability to increase its capacity to meet the demands ofsociety. Thus it can be explained that the effectiveness of the extent to which an organization can carry outthelevel ofeffectiveness in achieving goals optimallyin measuring efficiency capabilities. According to scholars "Internal