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1、外文翻譯UkraineinternalauditinternalcontrolstudyMaterialSource:DocumentsIntheUktheTurnbullInternalControlGuidanceIntheEUtheStatementoftheEuropeanCpateGovernanceFumonRiskManagementInternalControlFthebankingsectFramewkfInterna

2、lControlSystemsinBankingganizationsissuedbytheBaselCommitteeonBankingSupervision.2.EmerginglegalregulatyrequIrementsToalargedegreetheabusesininancialmanagementreptingthatoccurredwldwidein20002001resultedinstrengtheningth

3、elegalregulatybasethatrequiredBoardsofDirectsmanagementtoestablishsoundsystemsofinternalcontrolmonittheircompliancepubliclyrepttheiropinionontheadequacyofthecompanies!ˉinternalcontrolsystemsanydeicienciesinsuchsystems.Ex

4、amplesofsuchlegalregulatydevelopmentsinclude:TheSarbanesOxleyAct(SOXs)intheUS(2002)TheCombinedCodeofCpateGovernanceissuedbytheFinancialReptingCounciloftheUk(updatedJune2008)The8DirectiveoftheCompanyLawintheEU(2006).3.the

5、roleoftheauditcommitteeAlloftheabovementionedlawsregulationsrequirethattheentitiesregulated6.EmergingbestpracticesukraineAsawarenessofemergingbestpracticesininternalcontrolrelatedlegalregulatyrequirementsincreasesthoseco

6、untriesthatarenotincompliancewithsuchpracticesarenotevolvingtowardscomplianceareatacompetitivedisadvantageinattractingfeigninvestmentwillhaveanindinatelyhighriskpremiumattachedtotheinvestmentdecision.FthatreasonIFCbeliev

7、esthatthisawarenessrelatedremedialactionarecriticalelementsfUkrainianprivatesectdevelopment.II.SummaryConclusionfromtheSurvey1.PracticesInukrainiancompaniesAuditcommitteeOnlyaminityofcompaniesbankssurveyed(18percent23per

8、centrespectively)haveauditcommittees.AlthoughtherolecompositionofauditcommitteeswerenotafocusofthesurveyarelativelysmallpercentageofrespondentsthathaveauditcommitteeslackakeycomponentofthebestpracticemodelinUkraine.Inter

9、nalAuditFunctionCompaniesC48percentofthecompaniessurveyedrespondedthattheyhadaninternalauditdepartment.Howeverofthatnumberalmosthalf(44percent)reptedthattheinternalauditdepartmentwasnotmanagedasaseparatedepartment.Furthe

10、r56percentoftherespondentswithinternalauditdepartmentsrespondedthatthedepartmentemployeesreptedtoexecutivessuchastheCEOCFO.Thesurveyresultsindicatethataninternalauditdepartmentisnotacommoncomponentofoverallinternalcontro

11、linUkrainiancompanieseveninthosecompaniesthatrepthavingsuchdepartmentsthedepartmentsindependencefrommanagementisinquestion.Incontrasttocompanies100percentofthebankssurveyedhaveinternalauditdepartments100percentrespondedt

12、hattheinternalauditemployeesreptedtotheSupervisyBoard.WhilethesurveyitselfdidnotaddressthespecificregulatyrequirementsinthisregardIFCactivityrelatedtothesurveyprocessrevealedthattheLawonBanksBankingActivityNationalBankof

13、Ukraine(NBU)directivesrequiredthatallbankshaveaninternalauditdepartmentreptingtotheSupervisyBoard.TheSupervisionDepartmentoftheNBUregularlymonitsthebankscompliancewiththisrequirement.Itwasnotpossibletomeasurethequalityof

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