內(nèi)部審計的蛻變【外文翻譯】

1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文題目Michael.Riskmanagement：Thereinventionofinternalcontrolthechangingroleofinternalaudit外文出處AccountingAuditing&AccountabilityJournal外文作者LauraF.SpiraMichaelPage原文：原文：THEMETAMPHOSISOFINTERNALAUDITInthissecti

2、onwetracethedevelopmentofinternalauditcomparetherheticoftheassociationsseekingtoprofessionalisetheactivitywiththechangeswhichareoccurringinthewkofinternalauditsasaresultofexternalpressurestheopptunitytoexptheirremitwhich

3、theredefinitionofinternalcontrolaffds.Histicallyinternalaudithasbeenviewedasamonitingfunctionthe‘ganizationalpolicemanwatchdog’(Mgan1979p.161)toleratedasanecessarycomponentofganizationalcontrolbutdeemedsubservienttotheac

4、hievementofmajcpateobjectives.Anexaminationofthepressuresoninternalauditinrecentyearsrevealsthestructuretodemonstratethatthefunctioncanaddvalue.Outsourcingoftheinternalauditfunctionbecamepopularduringthe1980sasthecostsof

5、internalauditwerebeingcloselyscrutinizedinmanycompaniesoftenasaresultoftheapplicationofbusinessprocessreengineeringtechniques.Themovetooutsourcingwasoneofthedrivingfcesfchangeininternalaudit.Thelargeaccountingfirmssawopp

6、tunitiesfnewbusiness.Bruce(1996)suestedthatariskmanagementapproachtostrategybytopmanagementadesiretoviewitinanintegratedwaywasanimpetustowardsintegrationofexternalinternalauditbuttheneedfindependenceofexternalauditsprovi

7、dedacountervailingpressure.3positivelytocpateobjectivesoffersanopptunityfastrongerclaimtoprofessionalstatusdifficultiesremain.Pentl(2000)seekingtoestablishtheboundariesofauditobservedthatauditsareexpertsinprocessratherth

8、ancontent:inareassuchasenvironmentalauditspecialistsfromotherdisciplinesofferstrongcompetitiontotheexpertstatusofthetraditionalinternalaudit.Similarchallengesareencounteredintheareaofriskmanagementmayberebuttedbytheasser

9、tionthatinternalaudithastheadvantageofindependence(ICAEW2000p.9)butthetensionremainsbetweentheconsultancyroleofinternalauditclaimsofindependentstatus.FogartyKalbers(2000)expledarangeofdimensionsofprofessionalisationinint

10、ernalauditidentifyingindependenceautonomyselfregulationaskeyattributesbutcautioningthat‘..ganisationsshouldalsobeawarethatinternalauditinginherentlyinvolvesroleconflict.Efftstoeliminateroleconflictmaydenyinternalauditsth

11、everyessenceoftheirrolesintheganisations.’(p.134).Claimsfprofessionalstatusbothsupptaresupptedbytheidentificationofareasinwhichprofessionalexpertisemaybedemonstrated.Thefinancialscalswhichprovokedwldwideconcernwithcpateg

12、overnanceinthe1990shighlightedapparentfailuresofaccountability[9].Inevitablyauditinternalcontrolmechanismsdesignedtosecureaccountabilitybecameafocusfthedebateaboutrefm.Internalauditstraditionallyspecialistsininternalcont

13、rolbutnothighlyregardedwithinganisationshaveattractedtheattentionofboardsgrapplingwithexternaldemsfassuranceaboutcpategovernancepractice.ThusTurnbull’sbroaderapproachtointernalcontrolhasofferedinternalaudittheopptunityto

14、claimexpertiseinthecrucialareaofriskmanagement.Thepowerbaseofinternalauditisfirmlyestablished:itisakeycomponentofgoodcpategovernancepractice.Buttowhatextenthastheopptunityidentifiedfextendingthisadvantagebeenexploitedbyi