Explaining internal audit and principles of social responsibility
Pyramid of social responsibility and description of internal audit and principles of social responsibility
According to the Bank and Sanat news analysis site, Reza Tosali, a member of the executive committee of the fifth period of the National Congress of Internal Auditors and the author of the management book with an internal controls approach, stated that ensuring the effectiveness of the basic elements of the control environment, with an emphasis on quality and adequacy The performance of four management strategies including risk management, strategic management, knowledge management and information management system is evaluated, in general, it is a very important part in organizational levels, especially large companies with complex financial processes.
He continued: Organizational complexity and the expansion of business transactions in most countries have caused that the managers of for-profit and non-profit enterprises, according to their responsibilities and in line with achieving organizational goals and in order to ensure the optimal direction of all resources, have a unit called internal audit. to form The scope of internal audit activities has expanded far more than before.
One of the most important accountability mechanisms is internal controls and, accordingly, internal audit. Internal audit plays a fundamental and key role in developing internal control methods, both financial and non-financial, establishing the internal control system, reviewing and evaluating the internal control system, providing constructive suggestions for improving this system, and evaluating the effectiveness and efficiency of using the company’s resources. Rasta has financial, management and operational systems as well as special handling in its scope of work.
Tavasli mentioned in the field of responsibility: There are different views about individual and social responsibility and some others in the field of responsibility cultivation, these topics can be a guide for action. Examining the sociological and psychological perspectives of responsibility is proposed.
At the end, Tavasli mentioned 4 principles under the title “Pyramid of Social Responsibility”, which briefly includes the following:
1. Economic responsibility: for an economic enterprise, gaining profit and added value from production and services is considered the main goal. Based on this, the best accountability of its officials and managers can play a significant role in improving the quality of the organization, attracting maximum participation within the organization, promoting and maintaining trust at the community level, increasing efficiency and finally growing profits.
2. Legal responsibility: an economic enterprise, while focusing on profitability, is required to comply with relevant laws and regulations. Ensuring the health and safety of employees and consumers, avoiding instances of discrimination, including ethnicity and gender, and paying attention to environmental issues in all processes of production and service provision are among the many cases that are discussed in this category.
3. Ethical responsibility: In order to achieve superior qualities in the path of its lofty goals, every organization is required to deeply institutionalize human ethical standards and criteria in the fabric of its elements. Norms such as politeness, fairness, mutual respect, avoiding inappropriate thoughts and actions, absenteeism, etc., because otherwise, the energies that should be spent on building and improving the organization will be spent on marginalization and immorality.
4. Responsibility as a good citizen (philanthropy): Voluntary and philanthropic participation in a wide range of public benefit activities in order to heal a corner of society’s ills and play a strong and effective role in solving social problems and dilemmas, another dimension of the existence of a leading organization. And it is sublime.
This post is written by shadmanamini