外文翻譯--內部審計在公司治理中的價值（節(jié)選）

1、<p>　　1500單詞，8400英文字符,3100漢字</p><p>　　出處：Allen S. The Value Of Internal Audit In Corporate Governance[J]. Corporate Board, 2008.</p><p>　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經濟系

2、 </p><p>　　專 業(yè)： 會計學 </p><p>　　姓 名： </p><p>　　學 號： </p><p><b>　　年 月 日</b></p><p><b

3、>　　外文原文</b></p><p>　　The Value of Internal Audit in Corporate Governance</p><p><b>　　Allen S</b></p><p>　　Today, corporate boards must provide close oversight o

4、f such vital issues as finance, accounting, risk management, and compliance often-complex organizations. Yet there is an organization within the company that has been shaping just the controls needed to effectively monit

5、or these governance matters—internal audit. By making internal audit a stronger player in the governance team, smart boards can tap into a highly valuable source of expertise. </p><p>　　Internal auditors ar

6、e like a lighthouse. Their work provides a point of reference that enables companies to know where they are and their guidance can help provide the insight they need to navigate with confidence into the future.</p>

7、<p>　　That is why expectations are high that internal auditors will“raise the bar” by continuing to improve operating efficiency as well as effectiveness not just in controls, risk management, and governance, but

8、across the enterprise as a whole. There are three messages I would like to share on how internal auditors can keep the momentum going by building new value for today, and by becoming a source of leadership talent for bus

9、iness organizations tomorrow.</p><p>　　First, internal auditors can help enable the “risk intelligent enterprise.”</p><p>　　While management and the board may “own” risk, internal auditors can p

10、lay a key role in enabling the “risk intelligent enterprise.” At Deloitte, this is an outcome that we strongly advocate for our clients, for ourselves, and for any corporation that wants to grow and prosper.</p>&

11、lt;p>　　Think about it. In all companies, risk abounds in governance, in strategy and execution, in operations, and in infrastructure. If the magnitude of this challenge were not already enough, other factors can lever

12、age the impact of risk, from the speed at which events can unfold to the uncertainty that often accompanies them. It would be great if those were the only challenges but, there are countless others to consider. </p>

13、;<p>　　For example, we cannot ignore risks that may have low probability but high impact, such as a computer virus or acts of nature. Separate risks can also emerge and connect with devastating impact, like defaul

14、ts on sub-prime mortgages and the rapid rise of energy prices that accelerated this summer.</p><p>　　Furthermore, when you consider that risks can be random, multiple, and sometimes connected, it is a wonder

15、 that any business leader, board member, or internal auditor can sleep through the night. However, one way to ensure a better night’s sleep is for internal auditors to help management and boards become “risk intelligent.

16、” That is a term we use at Deloitte for companies that use a process of through risk assessment as a prerequisite for informed decision-making.</p><p>　　Internal auditors occupy a strategic position where th

17、e interests of management, boards and stakeholders intersect.</p><p>　　The approach is multifaceted. Along with considering the spectrum of possibilities across and beyond the company, risk intelligent enter

18、prises take action. They build scenarios, they weigh probabilities, and they develop specific responses. With a risk assessment process firmly in place, organizations can create better strategies and make better decision

19、s. </p><p>　　Internal auditors can help in many different ways. Occupying a strategic position, they are situated at a crossroads where the interests of management, boards and stokeholds intersect. Interna

20、l auditors can see what needs to be done for corporations to become more risk intelligent and, thus build new value.</p><p>　　Internal auditors also can serve as a conduit of information for all parties invo

21、lved and play a key role in breaking down organizational silos. They can drive both operating effectiveness across the organization by helping them consider risk in a common language.</p><p>　　Internal audit

22、 can help boards by pointing out the different kinds of “risk.” Risk is like cholesterol, it can be good or bad.</p><p>　　So many people, form boards and audit committees to a wide range of stakeholders, are

23、 counting on internal auditors to provide what we at Deloitte call “reassurance.” This is the internal auditor’s stamp of approval that management’s assurance is reliable. Internal auditors help make such reassurance pos

24、sible by maintaining their objectivity, acting with the highest integrity, and communicating the hard messages about unmitigated risks whenever necessary.</p><p>　　Internal auditors also contribute to better

25、 governance by out meaningful connections between various parts of the organization and different kinds of risk. Risk is like cholesterol-it can be good or bad. Far too many people tend to forget that companies grow by t

26、aking smart, well-considered risks. Internal auditors can provide valuable guidance by pointing out when there is an imbalance. Most often, such imbalances weigh far too heavily toward risk avoidance. </p><p&g

27、t;　　Companies that focus solely on avoiding risk may survive but will rarely thrive. They are like a beekeeper who keeps no bees for fear of being stung. However, with their intimate knowledge of the enterprise, internal

28、 auditors can help determine which risks are intelligent and can create exciting new value. Their guidance as a trusted advisor can help executives make decisions that benefit the whole company.</p><p>　　Sec

29、ond, internal auditors can serve as advocates for using non-financial metrics to help manage risk holistically.</p><p>　　As silos flatten and business structures become more integrated and holistic, internal

30、 auditors can use non-financial metrics to help uncover new value and develop competitive advantage.</p><p>　　That is because virtually every aspect of a business can affect revenue and profit. Many so-calle

31、d “non-financial” factors of performance carry hidden but not so subtle price tags. Eventually, those price tags can add up and eat away at the top and bottom lines.</p><p>　　Yet many organizations persist i

32、n focusing only on traditional financial measurements to assess their condition. Research that Deloitte conducted last year found that 87 percent of the CEOs and senior executives we polled described their ability to tra

33、ck financial performance as excellent or good.</p><p>　　However, almost eight out of every 10 CEOs said that financial indicators alone do not adequately capture their companies’ strengths and weaknesses. Fu

34、rthermore, just 29 percent considered their ability to track non-financial performance as excellent or good.</p><p>　　Internal auditors can play a vital role by consulting with management on which non-financ

35、ial metrics may be most useful.</p><p>　　Enterprise risk most likely will grow if those who lead the enterprise cannot see the bigger picture. Relying solely upon financial metrics can cloud the bigger pictu

36、re by masking situations that may need immediate action. The reality is that financial metrics such as cash flow, sales, or earnings are essentially historical in nature and, as such, represent lagging indicators of perf

37、ormance.</p><p>　　Non-financial factors, however, can signal trends as leading indicators of performance. Our survey respondents identified customer satisfaction, operational quality, innovation, and commitm

38、ent as the non-financial drivers most crucial to the success of their companies.</p><p>　　What a company produces or provides has always been an important management concern. Yet the current business environ

39、ment is one of intense scrutiny that makes how corporations conduct their operations and how leaders conduct themselves critical business priorities.</p><p>　　Are executives accountable and performing ethica

40、lly? Are a company’s actions harming or sustaining the environment? Are governance processes strong and independent from management? These are just some of the questions raised by today’s stakeholders.</p><p&g

41、t;　　A company’s ethical climate provides a great example of how internal auditors can use non-financial metrics to track when changes begin to occur in an organization’s ethical climate. Subtle changes in the ethical cli

42、mate do add up. Over time, they can drive outcomes that may lead to inevitable decline, or sustained success.</p><p>　　Organizations with a superior ethical track record can attract customers and capital far

43、 more easily than those whose ethics are in question. Furthermore, if the marker’s belief in a company’s integrity is confirmed time and time again, people can become customers and clients for life.</p><p>　

44、　Third, internal audit is a place where top talent can build and enhance their careers as trusted advisors today, and emerge as candidates to become the executives and directors of tomorrow.</p><p>　　With th

45、eir finger on the pulse of the enterprise every day, internal auditors can shape data into valuable knowledge. People like that should always be in demand, especially today when there are simply not enough talented peopl

46、e to go around.</p><p>　　Research conducted by Deloitte indicates that there will be fewer young people to replace retiring workers every year for the next 30 years. We are starting to see these trends play

47、out globally. In mature markets such as Europe and Japan, for example, the impact of an aging workforce is converging with the impact of declining birth rates.</p><p>　　In a time when top talent is becoming

48、increasingly scarce, more talent needs to be developed from within. I cannot think of talented people who are more “within” an organization than internal auditors.</p><p>　　The talent challenge for internal

49、auditing involves far more than the numbers, however, it is also about developing beyond the skills and certifications that internal auditing requires today. If we internal auditing to “raise the bar” and expand its role

50、 beyond compliance-focused activities to those that are consulting-focused, internal auditors need to develop a new set of skills. Those new skills ca include the ability to lead, communicate, discern opportunities, and

51、derive value from them.</p><p>　　Internal auditing can be a terrific stepping stone to greater responsibility. That makes internal auditing not only a place to be smart, but also a smart place to be.</p&g

52、t;<p><b>　　外文資料翻譯譯文</b></p><p>　　內部審計在公司治理中的價值</p><p>　　摘要：如今，公司董事會須密切監(jiān)督財務會計，風險管理以及重大錯報漏報問題。然而，一個公司內部已形成的有效監(jiān)督這些管理的問題的組織，即內部審計控制。通過進行內部審計治理可以培養(yǎng)更強的團隊成員，董事會也可以打入一個具有專業(yè)知識的價值市場。促進公

53、司的治理，使公司有更好的發(fā)展。</p><p>　　關鍵詞：公司治理 審計</p><p><b>　　介紹</b></p><p>　　內部審計人員就像一座燈塔。他們的工作為公司審計提供了一個參考點，使公司能夠知道應從哪里得到見解并且可以幫助公司提高對未來的信心。</p><p>　　這就是為什么公司對內部審計人員的期

54、望很高，他們將“提高標準”，繼續(xù)提高經營效率及成效，不止是在控制風險管理和治理方面，而是要橫跨整個企業(yè)。存在三個信息：我想就如何保持內部審計人員這種勢頭，今后如何建立新的價值，如何成為帶領組織走向明天的領導人才。</p><p>　　首先，內部審計人員可以幫助實現(xiàn)“風險智能的公司”。</p><p>　　雖然管理層和董事會可以自己把握風險，但內部審計人員可以在一個“風險智能公司”中發(fā)揮關鍵

55、作用。在德勤（四大會計師事務所之一），我們強烈要求客戶為我們自己公司的發(fā)展和繁榮成為倡導者。</p><p>　　仔細想想，在所有的公司，風險無處不在。無論是在治理上，戰(zhàn)略上和執(zhí)行的操作上，還是在基礎設施。如果這一挑戰(zhàn)的嚴重性還不夠，其他因素會充分利用風險從而產生影響，這些不確定性往往伴隨著他們。如果這些是唯一的挑戰(zhàn)，那么影響將是巨大的，更何況還有數(shù)不清的其他應該考慮的方面。</p><p&g

56、t;　　例如，我們不能忽視風險，可能發(fā)生的概率較低，但影響很大，如電腦病毒或相同性質的行為。獨立的風險也時常出現(xiàn)且造成破壞性的影響，如違約對次級抵押貸款的影響以及默認夏天能源的價格快速崛起等等。</p><p>　　此外，當你考慮到風險的隨機性，多方面，不確定的，有時呈關聯(lián)性等等，任何企業(yè)的領導者，董事會成員，經營者，債權人，或者內部審計人員都一整夜難以安睡。然而，只有一個方法，可以確保內部審計人員有一個更好的睡

57、眠。也是內部審計人員用以幫助管理者和董事會成為“風險智能公司”的法寶。長遠來說，我們用德勤公司所使用的這個過程進行徹底的風險評估是一個先決條件的通知決策。</p><p>　　內部審計人員占據(jù)戰(zhàn)略位置的管理，與董事會和股東的利益相關?？梢愿玫耐晟乒镜陌l(fā)展。</p><p>　　該方法是多方面的。除了考慮到整個公司的可能性及今后的發(fā)展，風險智能公司需要采取各種行動，對他們的實際情況。量體

58、裁衣，制定具體的計劃。針對過程中發(fā)生的風險評估，組織可以創(chuàng)造更好的戰(zhàn)略，做好更好的決策。使公司可以更好的發(fā)展。</p><p>　　內部審計人員可以提供許多不同方式的來幫助公司，占據(jù)著絕對的戰(zhàn)略地位。他們橫跨管理利益，并同董事會和股東的利益相交。內部審計人員可以看到需要做什么使企業(yè)得到更多的風險智能，從而建立新的價值。是公司發(fā)展的更好。</p><p>　　內部審計人員也可以作為一個情報渠

59、道，來收集所有相關方面的信息和發(fā)揮關鍵組織的作用，為其提供數(shù)據(jù)。他們會橫跨整個組織，幫助整個組織，同時驅動運行效率和效果，幫助他們考慮風險共同的語言。</p><p>　　內部審計可以幫助指出不同類型的風險。風險就像膽固醇，它可以有好的一面，也可以有壞的一面。有利就會有弊，所以，內部審計可以更好的幫助到公司的發(fā)展。</p><p>　　因此，許多人，從董事會和審計委員到廣泛的利益相關者正期

60、待內部審計使我們得到德勤會計師事務所的那顆“定心丸”。內部審計人員的審批蓋章管理的保證是可靠的，可信的。內部審計人員幫助維持其客觀性，保持最高誠信行事，做十足的風險交流，如必要時會保存有關的消息。</p><p>　　內部審計人員也有利于更好的管理，更好的發(fā)展，指出不同組織的各個部分和不同種類的風險。風險就像膽固醇，它可以有好的一面，也可以有壞的一面。有利就會有弊，所以，內部審計可以更好的幫助到公司的發(fā)展。太多的

61、人們時常忘記公司的發(fā)展需要謹慎考慮其存在的風險。內部審計人員應提供寶貴的指導。通常，如此失調衡量過于注重對風險的規(guī)避。</p><p>　　公司只注重規(guī)避風險后可能生存下去，但很少會發(fā)展茁壯成長。他們就像一個養(yǎng)蜂人，誰能保證被蜜蜂叮了后還不害怕蜜蜂。然而，隨著他們對企業(yè)的深入了解，內部審計人員可以幫助確定哪些風險是有利的，可以創(chuàng)造激發(fā)新的價值。哪些風險是有弊的，幫助公司規(guī)避風險。他們作為一個值得信賴的顧問指導，幫

62、助管理人員作出有利于整個公司的決定。使得公司可以更好的發(fā)展。</p><p>　　其次，內部審計人員可以提倡使用非財務指標體系，以幫助從整體上管理風險。</p><p>　　由于業(yè)務結構趨于完整和全面化，內部審計人員可使用非財務指標，以幫助發(fā)現(xiàn)新的價值和發(fā)展的競爭優(yōu)勢。</p><p>　　這是因為幾乎每一個方面都可以影響公司的收入和利益。許多企業(yè)對所謂的“非金融”

63、業(yè)績因素進行隱藏最后，那些價格標簽卻可以提高或者降低。</p><p>　　但是，許多組織堅持專注于傳統(tǒng)的財務測量來評估他們的條件。對德勤87年的CEO和高級管理人員進行探究發(fā)現(xiàn)，我們跟蹤調查的29%的人員能夠評為優(yōu)秀或者良好。</p><p>　　然而，幾乎10個首席執(zhí)行官里有8個認為，金融指標本身并不能充分反映他們公司的強項和弱點。此外，29%的認為他們擁有者更為優(yōu)秀的跟蹤能力和非財務

64、業(yè)績。</p><p>　　內部審計人員發(fā)揮著至關重要的作用，在非財務指標的管理當中顯得更為突出。</p><p>　　企業(yè)風險很有可能增加，除非那些企業(yè)的管理層不想看見企業(yè)的發(fā)展。單純的依靠財務指標來屏蔽風險的話，那么更大的風險可能就要立即采取行動?，F(xiàn)實情況是，財務指標如現(xiàn)金流量，銷售或利潤，從本質上來說，都是在歷史的狀態(tài)下，同樣代表落后的績效。</p><p>

65、　　非經濟因素作為信號趨勢成為全球領先的性能指標。我們的調查確定受訪者顧客的滿意，業(yè)務操作質量，創(chuàng)新和員工的承諾對非金融機構公司的成功尤為重要。</p><p>　　一個公司的生產一直是一個重要的管理問題。然而，目前激勵的商業(yè)環(huán)境密切監(jiān)視他們的企業(yè)如何進行操作，以及領導者如何進行自我批判業(yè)務。</p><p>　　是行政人員的責任，還是履行道德？是一個公司的行為損害或持續(xù)環(huán)境嗎？是治理過程

66、的獨立和管理嗎?這些只是對今天的利益相關者提出的一些問題。</p><p>　　公司的道德氛圍將為其提供榜樣，內部審計人員可使用非財務度量標準來跟蹤變更與合計。隨著時間的推移，他們能驅動的結果，可能會導致不可避免的下降，或者持續(xù)的成功。</p><p>　　一個優(yōu)秀組織的資本和業(yè)績比那些倫理問題更能吸引顧客。此外，如果市場對公司的誠信理念多次證實，人們可成終身客戶。</p>

67、<p>　　第三，內部審計人員是一個優(yōu)秀人才，可以建立和加強培養(yǎng)他們的職業(yè)生涯的地方，今天是可以值得信賴的顧問，明天可以成為管理人員和董事會的候選人。是一個可以為公司提高更多價值的不可多得的人才。</p><p>　　每天同他們的企業(yè)把握時代的脈搏，內部審計人員可以塑造出有價值的數(shù)據(jù)知識，同時還可以塑造出更多的價值。這樣的人應該永遠需要，應該多多挖掘。特別是今天根本沒有足夠的人才來滿足需求。所以才更加需

68、要這種人才的培養(yǎng)，更加有利于整個公司未來的發(fā)展。</p><p>　　有德勤的研究表明，在接下來的30年每年將會有更少的年輕人來接替退休工人，這種趨勢在不斷顯現(xiàn)。所以內部審計人員人才的缺失更加不利于整個社會的發(fā)展。例如在歐洲和日本等成熟的市場，一個老齡化的勞動力影響和出生率的下降時趨同等。不利于公司的發(fā)展。</p><p>　　在優(yōu)秀人才越來越稀少的時候，需要從內部發(fā)展更多的審計人才。我不

69、認為一個組織應該比較內部審計人員誰更有才。應該多挖掘一些內部審計人才，這樣才更有利于整個公司的發(fā)展。</p><p>　　然而，對內部審計人才的挑戰(zhàn)遠遠超過這些數(shù)字。我們大大的需要內部審計人才。內部審計除了擁有證書外，還需要技能等等。如果我們想要內部審計提高標準，突出那些咨詢的重點，內部審計人員需要制定以一套新的技能。這些新技能，可以包括領導能力，溝通，并從識別機會中獲得價值。使得公司更好地發(fā)展。</p&g