在環(huán)境變化中提高內(nèi)部審計質(zhì)量的十大要點【外文翻譯】

1、0外文文獻翻譯外文文獻翻譯原文：Top10PriitiesfInternalAuditinaChangingEnvironmentInternalaudit(IA)functionsinthebankingfinancialservicesindustryarerespondingtonewchallengeschangesexpectationsintodaysbusinessenvironment.Theyarestrivingto

2、providegreatervalueasakeycomponentoftheirganizationsgovernanceframewk.Theresult:IAhasemergedasanindependentobjectiveassuranceconsultingactivitydesignedtoaddvalueimproveoperations.EffectiveIAfunctionshelpfinancialservices

3、companiesaccomplishkeybusinessobjectivesbybringingasystematicdisciplinedapproachtoevaluatingimprovingtheeffectivenessofgovernanceriskmanagementcontrolprocesses.Tokeepupwiththerapidlychangingbusinesswldthisevolutionmustpa

4、niesinthebankingfinancialservicesindustrytendtohavesophisticatedIAdepartmentsbuttheexpectationsfimprovementcontinuetogrow.Regionalcommunitybanksarebroadeningthescopeoftheirservicessotheycanbettercompetewithlargerinstitut

5、ions.Rampantmergeracquisitionactivitycontinuestopromptdownsizingrestructuringfmanyganizations.Aallofthischangestakeholdersmustrelyonbanksinternalauditsfgovernancecontrolprocesses.1.LiveuptoHeightenedExpectationsRegulatyr

6、efmachangingbusinessenvironmentunderscethegrowingimptanceofeffectivegovernanceriskmanagementcontrol.IAservesasanessentialpillarofthegovernanceframewkwkingwithmanagementtheboardofdirectsexternalaudits.AsaresultIAfunctions

7、arebeingupgradedgivengreatervisibilityresponsibilitywithinganizations.Internalauditslonghavesoughtgreaterprominenceftheirrolesbutalongwiththisincreasedfocusattentionistheresponsibilitytodeliveronheightenedexpectations.IA

8、functionsmustrespondtothedemsoftheirnewenvironmenttotheevolvingneedsofstakeholdersbyraisingthebarmovingtothenextlevel.2interactionofthesegroups.ManyIAfunctionsfeltcompelledtostepuphelptheircompaniesmeetthechallengesofcom

9、pliancehoweverthismeanstheyhavebeenunabletoassistmanagementfullywithothercriticalbusinesspriities.InternalauditshaverespondedtocpategovernancelawssuchasSOXbyeducatingtheirmanagementauditcommitteesonnewinternalcontrolrept

10、ingrequirementsassistingtheirganizationsinscopingthesecomplianceprojectsprovidingguidance.OftentheyhavegonebeyondwhatsomemightthinktobethetypicalroleofIA.Theyassistedwithinsomecasesevenleddocumentationdesignevaluationeff

11、tsexecutedmuchoftheoperatingeffectivenesstestingremediationrequiredtohelpensuretheirganizationswouldpasstheinternalcontrolaudit.Asefftsresourceswerechanneledtotheimmediatetaskofcomplianceinternalauditswerepulledfurtherfu

12、rtherawayfromtheirusualduties.InmanyinstancesIAactivitiesinotherhighrisknonfinancialareasweredeferredsimplycanceled.OutofnecessityinternalauditshavebeendevotingtheirtimeenergyresourcesinrecentyearsprimarilytoSOXcomplianc

13、eactivities.NowitistimefIAtoreevaluateitsactivitiessharpenitsfocusonstakeholderexpectationsriskbasedauditing.4.SharpenDialoguewithSeniManagementtheAuditCommitteeCommunicationisakeydeterminantofasuccessfulIAfunction.TheCA

14、Emustbekeptinfmedaboutthebusinessingeneralaswellasaboutstrategicplansnewdevelopmentsinitiativeseventstransactions.Internalauditshouldbeviewedasatrustedadviserftheganizationprovidedwithaseatatthetable.Topreserveindependen

15、ceobjectivityitshouldnotparticipatedirectlyinthemanagementprocess.MostimptantIAmustcommunicateeffectivelywithmanagementtheauditcommitteetosuppttheminthedisgeoftheirgovernancestewardshipresponsibilities.Clearconcisefthrig

16、htrelevanttimelycommunication—alwritten—iscriticaltotheCAEsrole.AsstatedintheIIAPracticeAdvisy20602RelationshipwiththeAuditCommittee“InlargeparttheoveralleffectivenessoftheCAEauditcommitteerelationshipwillrevolvearoundth