阿里设有内审和内控两个部门,前者好像主要负责财务和合规,后者(内控部)更像我们一般意义上的内审,负责流程方面的审计,内控部的岗位设置是按业务模块来分,比如天猫,淘宝,聚划算,等等。另外,内审和内控都是向CFO汇报。
Alibaba has two departments: internal audit and internal control. The former seems to be mainly responsible for finance and compliance, while the latter (internal control department) is more like the internal audit in our general sense, responsible for process audits. The positions of the internal control department are divided according to business modules, such as Tmall, Taobao, Juhuasuan, etc. In addition, both internal audit and internal control report to the CFO.