What is corporate reorganization
organization restructuring: refers to the organization theory and organizational forms of innovation and recycling, is the thoroughness of the innovation of an organization. Is re-designed to adjust the organizational structure, such as sectoral adjustment, merger or abolition of the organization re-arrange the internal architecture of the organization to adapt to the needs of the company's new strategy. Usually reorganization, including the organization of re-combination, increase or decrease , demolition and so on. In addition, due to the introduction of new management systems will usually lead to the reorganization to adapt to new processes. reorganization, organizations continue to adapt to the environment and to prepare for a precursor to future environmental change. the face of turbulent changes in organizational environment and, increasingly exacerbated by the uncertainty of agile, flexible and efficient organizational structure is the pursuit of the goal of every organization.
organization prior to the popular weight loss and flattening of the organization, organizational rationalization can be said to belong to the reorganization point of view. It is an important environmental factors affecting the organization and its human resource management practices. The object is usually the
reorganization for the company's various departments or classes, in this view, the main beneficiaries of the organization is a shareholder, means bias control, and efficiency of organizational performance assessment indicators. One consequence of the
reorganization is to increase the mobility of the employees, another consequence of the organizational conflict of some sort of upgrade and reduction of employee loyalty.
What is the contents of the corporate reorganization
comprehensive organizational restructuring has two meanings, first, the restructuring of the organizational structure, one staff reorganization. The
so-called restructuring of the organizational structure refers to organization theory and organizational innovation and recycling, an organizational transformation and innovation, such as business organization, transformation, establishment of a learning organization.
Organization is the organization of the human person's collection, a high degree of dependence between the organizations and people, determines the adjustment of organizational structure must be accompanied by the adjustment of the people, the staff reorganization.
Companies need the background to the reorganization is the modern enterprise the environment by the industrial age into the information age. Past industrial era that in accordance with the organization of logistics processes and specialization no longer adapt to the development of modern enterprises. In the information age and the Internet age, companies need to rebuild in the flow of information based on the organization. Reorganization trends
of
reorganization trend focused on the centralization and specialization from the current point of view more and more organizations rely on to continue to strengthen the centralized management of global management information systems, make decentralized, inefficient resource configuration, integration operations on a unified platform, while more accurately and easily control the allocation of global resources to continue to meet the continued growth in the expectations of the capital markets. organizations continue to promote the specialization and division of labor efficiency is improved, for example, focus on R & D concentrate on the production, making the organizational efficiency has increased substantially. the
reorganization audit
of the reorganization of the audit is mainly reflected in:
spatial and temporal dispersion
due to specialization and centralization strengthening the client's financial report no change but the functions of the financial report have been dispersed more and more companies will be the traditional accounting business to focus on rather than geographical, organizational and registered restrictions, and tax Cost management will remain in registration logistics may be provided by off-site logistics center management, and accounting business information flow and business flow is separated.
due to the dispersion of resources of business operations, the audit of a single low is no longer possible The audit opinion must also be dependent on the customer business property and processes have a full grasp of the
2. audit evidence
is undoubtedly the reorganization will make it more and more evidence of acquisition costs, while the adequacy and effectiveness has also been increased challenges. First of all premises, diversity and space, discrete time caused by the increase in the cost of evidence, with a business information may be distributed to many locations such as a procurement cycle, order, receive, payment may be carried out in three; followed by the specialized division of labor World Steel Pipe News , not its efficiency, the barrier between the departments are more likely to result in the evidence collection difficulties; traditional auditors rely on the client's financial sector to provide information, but in a multidimensional network -like organizational structure, financial functions and information subject to many restrictions; more and more use of large systems, the positive audit evidence about the electronic, paperless forward, which is also the challenges facing auditors.
(3) the reorganization of the audit risk
makes the organizational structure increasingly toward the complex, networked, virtual evolution. This will allow the inherent risks of our customers to increase at the same time, the complexity of the process will increase the difficulty of control. In order to achieve the level of audit risk level of control, you must add more full and effective testing and evidence in order to reduce to reduce audit risk.
audit resources allocate
reorganization audit institutions of the new resource allocation requirements, the first location dispersion and data cross past a single location, the method of audit procedures will be completely different World Steel Pipe News . undoubtedly audit institutions will have to shuttle additional personnel or personnel in different locations. other audit institutions must also have sufficient resources to meet the new audit needs of the environment.
audit capabilities
the restructuring of the corporate structure and processes increasingly complex and centralized data information system based on WEB, have put forward new demands on the capacity of audit institutions in the traditional sense of audit mode will be to break