Auditoria em Empresa Internacionalizada Prioridades, linha de reporte e ação: a AUDITORIA INTERNA NO CONBRAI 2009.

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1 Auditoria em Empresa Internacionalizada Prioridades, linha de reporte e ação: a Caso FIAT AUDITORIA INTERNA NO CONBRAI DAVIDE NICASTRO FIAT REVI / Grupo FIAT

2 Caso FIAT Modelo de controle interno do Grupo Fiat e linhas de reporte da auditoria. Definição das prioridades de auditoria (preparação e execução do Audit Plan). Padronização das auditorias internas no Grupo Fiat a nível mundial.

3 Grupo Fiat Receita liquida: euro 59,4 bi. Lucro liquido: euro 1,7 bi. Empregados: Fábricas: 178

4 Grupo FIAT no Brasil SETE LAGOAS LAVRAS CAMINHÕES LEVES E PESADOS COMERCIAIS LEVES MOTORES DIESEL SISTEMA DE SUSPENSÕES PIRACICABA (SP) COLHEITAD. DE CANA CURITIBA/CAMPO LARGO (PR) TRATORES, COLHEITADEIRAS E CÂMBIOS MOTORES MANUTENÇÃO BANCO CNH VENEZUELA LEVES E PESADOS NOVA LIMA FIAT DO BRASIL / FIAT REVI SERVIÇOS ADMINISTRATIVOS MÁQUINAS PARA CONSTRUÇÃO SISTEMA ILUMINAÇÃO AUTOMOTIVA AUTOMÓVEIS E COMERCIAIS LEVES COMPONENTES FERROS FUNDIDOS SISTEMAS DE SUSPENSÃO SISTEMA DE PRODUÇÃO E ADMINISTRAÇÃO INDUSTRIAL MOTORES - CÂMBIOS SOROCABA (SP) CONTAGEM BETIM CÓRDOBA CAMINHÕES AUTOMÓVEIS MOTORES ESCAPAMENTOS BUENOS AIRES DISTRIBUIÇÃO MÁQUINAS AGRÍCOLAS E PEÇAS DE REPOSIÇÃO HORTOLÂNDIA/SANTO ANDRÉ (SP) SUSPENSÕES, CONTROLE MOTOR, ELETRÔNICA

5 Grupo FIAT no Brasil

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18 Fiat Group - Management

19 Control and reporting lines Internal Control Committee Board of Directors Chief Executive Officer Collegio Sindacale INDUSTRIAL SECTORS Fiat SpA INTERNAL AUDIT Fiat SpA COMPLIANCE OFFICER External Audit INDs. SECTORS COMPLIANCE OFFICERS FIAT REVI riporto funzionale riporto gerarchico riferisce

20 Fiat Revi Organization CHIEF AUDIT EXECUTIVE CHIEF AUDIT EXECUTIVE PLANNING & METHODOLOGY AUDIT COMPLIANCE ITALY ITALY NORTH EUROPE SOUTH EUROPE EXTRA EUROPE TECHNICAL FINANCIAL WHISTLEBLOWING FRAUD, PRIVACY FORENSIC STRATEGIC AUDIT AUDIT

21 Fiat Revi Offices

22 Priority definition (Audit Plan) Risk Assessment (by Unit and Process) More than 40 auditable objects as: Financial closing process. Material purchases. Plant Audit. Warehouse spare parts. Transportation & logistics. Post Investment audit. Sales process (new and used cars). Business Ethics Compliance. Long term contracts. Fraud Libraries... 3-years rolling plan, with assumptions, as To audit all the consolidated Legal Entities during the period. To apply the results of the analyses and evaluations performed with the Sector Compliance Officers. To apply the results of the Risk Assessment (next 2 pages).

23 External Audit Compliance Officers Sector Management Internal Audit evaluation 45% Enterprise Risk Management Risks on Process Audit Plan Conformity with regulations Economic result and capacity to develop the business Liquidation or conversion in money Company s s image and external environment 20% Risk Factors connected with Standard Group Processes 35% 60%

24 Recent organizational changes External factors (country risk) Complexity of the business Information technology risks Factors of common risks of the Unit 35% Audit Plan Risks on Unit 40% 60% = Materiality (revenue) 40% = Reliability of the Internal Control System (last 3 years Audit Opinion) Factors of specific risk in the process of the Unit 65%

25 Job standardization 1. IIA professional standards >>> Internal Audit Manual. 2. Planning & Methodology staff >>> Newsletters. 3. Fiat Revi HQ >>> Foreign Office Responsibles. 4. CIA + CCSA Staff certification program. 5. Worldwide Audit management Tool, with more than 40 auditable objects check lists, audit tests, etc. 6. HQ Quality Control over all audit steps, work program, final reporting and IC evaluation. 7. External Quality Assessment of Fiat Revi.

26 Attività Week Week 1 2 Pianificazione Week 3 Week 4 Week n Week n+1 Week n+2 Week n+3 Week n+4 Sostituire n con il numero effettivo della settimana Progettazione intervento Comunicazione di avvio Preliminary Survey Lavoro sul campo OPENING MEETING Lavoro sul campo In funzione dello scope CLOSING MEETING Invio Action Plan - AP in bozza Reportistica di Audit Action Plan Owners and Due date Condivisione AP con CO di Settore REPORT finale (Audit Flash AF e AP) Invio Report a CQ UFFICIALIZZAZIONE Report Fiat Revi Condivisa Management

27 Final Report Distribution: Legal Entity /// Sector /// Fiat Group

28 Grazie a tutti per l attenzione.