內(nèi)部審計意見的重要性【外文翻譯】

1、<p><b>　　中文3740字</b></p><p><b>　　外文文獻翻譯</b></p><p><b>　　原文：</b></p><p>　　The Importance of Internal Audit Opinions</p><p>　　Int

2、ernal auditors play an important role in their organization’s corporate governance, internal control structure, risk management analysis, and financial reporting process. In the past decade, auditors actively have provid

3、ed management with consulting and assurance services to assist in compliance with regulations such as the U.S. Sarbanes-Oxley Act of 2002.Internal audit resources also have been expanded to satisfy the high demand for se

4、rvices to assist in executive certification of internal c</p><p>　　In the coming years, internal auditors may be expected to expand their role to assume more responsibilities in improving risk management, re

5、ducing organizational complexity and costs, and participating in developing strategic and governance processes. For example, the U.S. Securities and Exchange Commission’s (SEC’s) Proxy Disclosure Enhancements rules relea

6、sed in December require companies listed on U.S. exchanges to disclose their governance measures, including their board structure, the board</p><p>　　The proxy disclosure rules create opportunities for inter

7、nal auditors to report on and provide their opinions about their organization’s compliance with its own governance and risk assessment requirement. In particular, auditors may need to express opinions in the areas of cor

8、porate governance, risk management, and internal controls. </p><p>　　In expressing an opinion on these three areas, internal auditors can follow guidance set out in The ⅡA Practice Guide, Formulating and Exp

9、ressing Internal Audit Opinions (see "Expressing Opinions" on page 49).Moreover, The ⅡA’s Internal Audit Standards Board has recently proposed a new professional practices standard, Standard 2450:Overall Opinio

10、ns, that details requirements for the work that internal auditors must do if they choose to provide an overall opinion. In addition, proposed Standard 2</p><p>　　Expressing Opinions</p><p>　　As

11、more and more internal audit departments have begun providing audit opinions to stakeholders, a need for guidance has been arisen. Proposed ⅡA Standard 2450 takes a step in that direction by describing the work auditors

12、must do before they express an opinion. In addition, an ⅡA Practice Guide, Formulating and Expressing Internal Audit Opinions, provides considerable information and advice that auditors should study before they embark on

13、 offering audit opinions. The content below summarizes so</p><p>　　Relevance </p><p>　　The Practice Guide guidance for internal auditors, boards, executive and operating management, regulatory b

14、odies, and other assurance providers who have an obligation to form, review, or assess an opinion on an organization’s governance, risk management, and internal control systems. Internal audit opinions are important beca

15、use they address stakeholders’ concerns. Those opinions are likely to be disclosed to the public, which makes them a crucial communication channel. The criteria used to deve</p><p><b>　　Planning</b&

16、gt;</p><p>　　Certain factors need to be considered when planning for the opinion:</p><p>　　·Auditors should assess whether it will be a macro-level opinion based on the results of multiple

17、audit projects, or a micro-level opinion based on a single project or a series of short-term projects.</p><p>　　·If the opinion is positive, then more evidence and a broader work scope are required.<

18、/p><p>　　·Auditors should determine what kind of evidence they will need to prove that their opinion is correct.</p><p>　　·There should be agreement on the criteria that will be used in f

19、orming the opinion.</p><p>　　·Auditors should consider carefully the time that the opinion is issued and the scope of the coverage.</p><p>　　·There must be appropriate management suppo

20、rt for the internal audit plan.</p><p>　　Evidence Gathering</p><p>　　When expressing macro-level opinions, auditors should:</p><p>　　·Specify the purpose for which the opinion

21、will be used.</p><p>　　·Detail the audit procedures and guidance that is used in formulating and expressing internal audit opinions.</p><p>　　·Gather sufficient and competent evidence

22、relevant to the management of a strategic risk-assessment process.</p><p>　　·Identify the criteria for satisfactory performance.</p><p>　　It is possible to express a limited macro-level opi

23、nion if auditors aren’t able to collect sufficient evidence; however, the potential for a limited opinion should be recognized in advance during the planning process. All the appropriate methodologies should be establish

24、ed in advance.</p><p>　　When expressing micro-level opinions, auditors should:</p><p>　　·Establish a clear criteria framework for drawing conclusions. Using a grading scale on any level req

25、uires a well-defined evaluation structure, and the scales must be consistent over the course of years in which the audit is conducted.</p><p><b>　　Reporting</b></p><p>　　The chief au

26、dit executive is the best individual to provide assurance on a macro-level opinion. Positive assurance implies a lot of responsibility and should be used with caution and consideration.</p><p>　　Grading or c

27、olor coding is an appropriate way to formulate an opinion. Grades used in expressing an opinion should be agreed upon by the intended users.</p><p>　　Ideally, prior recommendations also should be included in

28、 opinions. An opinion may be qualified, which means that it is satisfactory overall but there are some concerns and reservations.</p><p>　　When the results are ready for evaluation, auditors should consider:

29、</p><p>　　·Materiality—Residual risk that the business objective will not be achieved should be assessed.</p><p>　　·Impact—It is important to understand what kind of impact audit opini

30、ons will have on the business. The scope of the issues is also important.</p><p>　　Moreover, overall audit opinion should be expressed on corporate governance measures, internal controls, and risk assessment

31、s.</p><p>　　Corporate Governance</p><p>　　Corporate governance can be understood in the context of the needs of and the relationship to the stakeholders of an organization. The ⅡA Standards defi

32、ne governance processes as "the procedures utilized by the representations of the organization’s stakeholders to provide oversight of risk and control processes administered by management. "</p><p>

33、;　　Corporate governance has changed fundamentally over the last decade due to numerous large business failures, some of them in the wake of massive management fraud. Huge financial losses have led to an increasing focus

34、and demands on organizational structure from investors, creditors, and other constituencies. In this context, it has become important to inquire as to how organizations assure that planned activities and guidelines are i

35、n fact being implemented and are functioning as intended. Inter</p><p>　　Improving corporate governance and enhancing the reliability of financial statements are receiving significant attention from lawmaker

36、s, regulators, the financial community, standards-setting bodies, and the accounting profession. This well-deserved attention stems from the financial crisis of the past two years, widely publicized business failures, hi

37、gh-profile financial statement frauds, the lack of vigilant oversight by boards of directors and audit committees, irresponsible management, inade</p><p>　　A close working relationship between the audit comm

38、ittee and internal auditing can improve the effectiveness of corporate governance. First, the independence and objectivity of auditors can be strengthened when they report their findings and opinions directing to the aud

39、it committee. Second, by reviewing internal audit opinions before they are disseminated to the full board, management, regulatory bodies, and other intended users, audit committees can fulfill their oversight responsibil

40、ities rel</p><p>　　Historically, publicly listed companies have not reported their corporate governance activities to the extent that they report their financial activities. As that has begun to change in re

41、cent years, corporate governance reporting has gone beyond the mandatory periodic financial reports to encompass the organization’s vision, strategies, mission, and board effectiveness. Internal auditors can form an opin

42、ion on their organization’s corporate governance and communicate their findings to intereste</p><p>　　Risk Management</p><p>　　Organizations of all types, sizes, and complexity are facing a vari

43、ety of risks that affect the reliability of financial statements and effectiveness of internal controls. Effective assessment and appropriate reporting on the organization’s risk management requires internal auditors to

44、understand the risk assessment process from start to finish.</p><p>　　Before auditors can formulate an opinion on risk management, they must identify and measure risks, and weigh those risks against potentia

45、l rewards to create sustainable performance. Auditors should ensure that the established risk assessment process is improving strategic decision-making and supporting the achievement of organizational objectives. Also, t

46、hey should provide adequate risk assessment information to the board and senior management to enable them to make risk-informed, strategic deci</p><p>　　Internal Controls</p><p>　　Internal audit

47、ors traditionally have used a risk-based approach in auditing controls over their company’s operational effectiveness, reliability of financial reports, and compliance with applicable rules and regulations. Sarbanes-Oxle

48、y Sections 302 and 404 and the U.S. Public Company Accounting Oversight Board’s Auditing Standard No.5 encourage internal auditors to focus on compliance-driven controls when assisting management in preparing reports on

49、internal control over financial reporting (ICF</p><p>　　In addition to consulting the recommendations outlined in the ⅡA Practice Guide, internal auditors should consider possible challenges and opportunitie

50、s in expressing audit opinions, as well as understand their objectives and limitations. A- uditors should make recommendations about remedial actions to improve internal controls and take notice of management’s willingne

51、ss and commitment to implement those remedies.</p><p>　　The quality and reliability of internal audit opinions depends on transparency, constructive recommendations, and the objectivity, independence, and or

52、ganizational status of the CAE signing the report. To be relevant, opinions and recommendations should be related to the identified risks and intended controls, and should be constructive, reliable, and concise in recomm

53、ending improvements. Auditors can make such recommendations and express an opinion on internal control by:</p><p>　　·Reviewing how management develops and maintains an internal control system that is ad

54、equate and effective in management risks.</p><p>　　·Assessing the efficiency and effectiveness of risk management processes and controls.</p><p>　　·Reviewing entity-level controls that

55、 are relevant to the organization’s integrity and ethical values, management’s philosophy and operating style, the organizational structure, human resources policies and procedures, the competence and integrity of person

56、nel, and the assignment of authority and responsibility.</p><p>　　·Challenging management’s decisions pertaining to internal control when it is appropriate.</p><p>　　·Working with the

57、organization’s board, audit committee, and management to facilitate improvements in the internal control structure. Expressed opinions on internal control should be included in annual reports.</p><p>　　Provi

58、ding internal audit opinions on internal controls is in its infancy. However with experience, auditors may focus more on providing opinions on these aspects of internal control.</p><p>　　Opinions add value&l

59、t;/p><p>　　By providing audit opinions and recommendations, internal auditors can better assist in the design and implementation of their organization’s governance measures, risk management process, and interna

60、l control systems. CAEs can take a leadership role in educating and promoting their internal audit department to be proactive in formulating and expressing internal audit opinions.</p><p>　　Source: Zabiholla

61、h Rezaee.2010“The Importance of Internal Audit Opinion” Internal Auditor, April.</p><p><b>　　譯文：</b></p><p>　　內(nèi)部審計意見的重要性</p><p>　　內(nèi)部審計人員在公司治理、內(nèi)部控制結(jié)構(gòu)、風(fēng)險管理分析和財務(wù)申報程序方面發(fā)揮了至關(guān)

62、重要的作用。以美國2002年的薩班斯——奧克斯利法案為例，審計人員在過去的十年里積極提供管理咨詢和保障服務(wù)以保持與章程的一致性。為了滿足高要求服務(wù)，內(nèi)部審計資源不斷增加，從而有助于內(nèi)部控制和財務(wù)報告的執(zhí)行認證。</p><p>　　在未來幾年里，內(nèi)審人員將會在提高風(fēng)險管理，降低組織的復(fù)雜性和成本，參與發(fā)展戰(zhàn)略和治理進程等方面擴大他們的作用并承擔(dān)更多的責(zé)任。例如，12月推出的美國證券交易委員會代理披露改進規(guī)則要求公

63、司在美國交易所上市，以便披露公司的治理措施，包括董事會結(jié)構(gòu)，董事會對風(fēng)險管理的監(jiān)督以及它們與管理層薪資水平政策和實務(wù)的關(guān)系。理查德·錢伯斯，國際內(nèi)部審計協(xié)會主席和首席執(zhí)行官，最近在CPA網(wǎng)站上指出：新的代理要求向董事會施加更多的壓力是為了證明董事會在風(fēng)險管理中的監(jiān)督作用，相應(yīng)地，這也使得首席審計執(zhí)行官和他們的內(nèi)部審計團隊面臨著機遇和挑戰(zhàn)。</p><p>　　這個代理披露規(guī)則為內(nèi)審人員提出公司治理意見和

64、風(fēng)險評估要求創(chuàng)造了條件。特別是審計人員可能需要發(fā)表公司治理、風(fēng)險管理和內(nèi)部控制方面的意見。</p><p>　　在發(fā)表這三個方面的意見時，內(nèi)審人員按照國際內(nèi)部審計協(xié)會實踐指南，制定并發(fā)表了內(nèi)部審計的指導(dǎo)意見（見第49頁的“發(fā)表意見”）。再者，國際內(nèi)部審計協(xié)會中的內(nèi)部審計準則委員會最近提出一個專業(yè)實踐準則——2450號準則：它詳細說明了內(nèi)審人員在工作中若要提出一個全面的意見必須做哪些工作。除此之外，提出的2010.

65、A2準則要求首席審計執(zhí)行官通過與高級管理人員及董事會的討論來確定股東對內(nèi)部審計意見和其他結(jié)論（包括提供保證程度）的期望值。</p><p><b>　　發(fā)表意見</b></p><p>　　隨著越來越多的內(nèi)部審計部門已開始向股東提供審計意見，指南也應(yīng)運而生。國際內(nèi)部審計協(xié)會2450號準則已朝這個方向邁出了一步，即通過闡述審計工作人員在他們發(fā)表審計意見之前必須做哪些工作

66、。除此之外，國際內(nèi)部審計協(xié)會實踐指南提供了大量有關(guān)審計人員在其提供審計意見之前應(yīng)如何進行研究的信息。下面概括了實踐指南的幾條關(guān)鍵建議。</p><p>　　1．關(guān)聯(lián)性。實踐指南為內(nèi)審人員、董事會、經(jīng)營管理者、監(jiān)管機構(gòu)以及其他保證提供者（他們有義務(wù)評估公司治理、風(fēng)險管理和內(nèi)部控制系統(tǒng)意見）指明了方向。內(nèi)部審計意見是很重要的，因為他們探討股東所關(guān)注的問題。這些意見很可能向公眾披露，從而使之成為重要的溝通渠道。用于發(fā)表

67、審計意見的標(biāo)準應(yīng)該是透明的，并應(yīng)在審計報告中聲明。</p><p>　　2．計劃。制定意見時某些因素必須考慮進去：（1）審計人員應(yīng)該評估它是一個基于多個審計項目結(jié)果的宏觀層面意見，還是基于一個項目上或一系列短期項目的微觀層面意見。（2）如果這個意見是肯定的，就需要更多的證據(jù)和進一步審計程序。（3）審計人員應(yīng)該確定哪些證據(jù)是他們需要去證實他們意見的準確性的。（4）應(yīng)該在形成審計意見的標(biāo)準上達成一致。（5）審計人員應(yīng)

68、該認真考慮審計意見發(fā)表的時間和覆蓋范圍。（6）必須有一個支持內(nèi)部審計計劃的恰當(dāng)?shù)墓芾怼?lt;/p><p>　　3．證據(jù)收集。審計人員發(fā)表宏觀層面審計意見時應(yīng)做到：（1）指定目的的意見將會被使用。（2）詳細說明被用于制定和發(fā)表內(nèi)部審計意見的審計程序和指南。（3）收集充分的和戰(zhàn)略風(fēng)險評估過程相關(guān)的證據(jù)。（4）確定令人滿意的標(biāo)準。如果審計人員不能收集充分的證據(jù)，他們發(fā)表的宏觀層面意見可能是有局限的。然而，一個局限意見出現(xiàn)

69、的可能性應(yīng)該在計劃過程中提前被識別。審計人員發(fā)表微觀層面審計意見時應(yīng)做到：為得出結(jié)論建立一個清晰的標(biāo)準框架。在任何不同層面使用一個等級規(guī)模需要一個明確的評價結(jié)構(gòu)，并且這個規(guī)模必須與這些年的審計進程保持一致。</p><p>　　4．報告。首席審計執(zhí)行官是為宏觀層面意見提供保證的最佳個體。積極的保證意味著更多的責(zé)任，使用時應(yīng)該慎重考慮。分級和彩色編碼是一種制定審計意見的恰當(dāng)方法。被預(yù)期使用者一致認同的審計意見可劃分

70、為一個等級。理想情況下，原先的建議也應(yīng)包含在審計意見里。一個意見若是受限制的，就意味著它整體上是令人滿意的，但也有一些顧慮和保留。當(dāng)結(jié)論是為評價而做準備時，審計人員應(yīng)該考慮：（1）實質(zhì)性——剩余風(fēng)險的經(jīng)營目標(biāo)無法實現(xiàn)，應(yīng)該進行評估。（2）影響——了解不同的審計意見類型對業(yè)務(wù)的影響和明確問題的適用范圍是很重要的。此外，全面的審計意見應(yīng)該包括公司治理措施、內(nèi)部控制和風(fēng)險評估。</p><p><b>　　公

71、司治理</b></p><p>　　公司治理可以理解為一個組織中利益相關(guān)者之間的關(guān)系。國際內(nèi)部審計協(xié)會把治理過程定義為：由該組織的利益相關(guān)者使用程序來提供風(fēng)險監(jiān)管和控制流程管理。</p><p>　　公司治理在過去十年中已發(fā)生了根本變化，由于許多大型企業(yè)倒閉，緊接著又出現(xiàn)大量的管理舞弊行為。巨大的經(jīng)濟損失導(dǎo)致投資者、債權(quán)人、顧客對公司的治理結(jié)構(gòu)給予了越來越多的關(guān)注。在這種背景下

72、，咨詢關(guān)于組織如何確保計劃的活動按照預(yù)期進行，如何確保指導(dǎo)方針的貫徹執(zhí)行是很重要的。內(nèi)部審計在提供保證方面擔(dān)任了重要角色，從而促進公司治理。</p><p>　　如今，改善公司治理和提高財務(wù)報表可靠性已受到立法者、監(jiān)管機構(gòu)、金融界、標(biāo)準制定機構(gòu)和會計行業(yè)的極大關(guān)注。這個極大的關(guān)注源自過去兩年的金融危機，它廣泛宣傳了企業(yè)破產(chǎn)，明顯的財務(wù)報表欺詐行為，董事會和審計委員會缺乏對監(jiān)管的警惕，不負責(zé)任的管理，不完善的治理結(jié)

73、構(gòu)和無效的審計功能等一系列問題。</p><p>　　審計委員會和內(nèi)部審計之間緊密的工作關(guān)系能提高公司治理的有效性。首先，當(dāng)審計人員直接向?qū)徲嬑瘑T會報告審計意見時，他們的獨立性和客觀性能提高。其次，審計人員向全體董事、管理層、監(jiān)管機構(gòu)和其他預(yù)期使用者公布內(nèi)部審計意見之前，內(nèi)部審計意見應(yīng)事先通過審查。只有這樣，審計委員才可履行與財務(wù)報告、內(nèi)部控制、風(fēng)險管理、外部審計、檢舉、倫理、稅收等相關(guān)的監(jiān)督責(zé)任。</p&

74、gt;<p>　　從歷史來看，上市公司在公布其金融活動的范圍時未能公布他們的公司治理活動。隨著近幾年的變化，公司治理報告已超越了強制性的定期財務(wù)報告，它把組織的遠景、戰(zhàn)略、使命和董事會的效力也包括在內(nèi)。內(nèi)審人員能形成一種有關(guān)公司治理方面的意見，并與利益相關(guān)者（董事會、主管、外部審計人員、監(jiān)管機構(gòu)、投資者）交流他們的研究結(jié)果。這些意見應(yīng)該披露所有和公司治理有效性相關(guān)的信息，注重在財政、社會、倫理、環(huán)境活動領(lǐng)域的可持續(xù)發(fā)展。此

75、外，他們應(yīng)該提供透明的財務(wù)和非財務(wù)信息，即關(guān)鍵績效指標(biāo)以及這些指標(biāo)對所有股東產(chǎn)生的影響，同時評估組織機構(gòu)對交易雙方需求的反應(yīng)情況。</p><p><b>　　風(fēng)險管理</b></p><p>　　任何類型、大小和復(fù)雜性的組織正在面臨各種各樣影響財務(wù)報表可靠性和內(nèi)部控制有效性的風(fēng)險。對組織風(fēng)險管理的有效評估和恰當(dāng)報告需要內(nèi)審人員自始自終了解風(fēng)險評估過程。</p&

76、gt;<p>　　在審計人員制定風(fēng)險管理意見之前，他們必須識別和衡量風(fēng)險，并權(quán)衡這些風(fēng)險可能帶來的回報，創(chuàng)造可持續(xù)的業(yè)績。審計人員應(yīng)當(dāng)確保所建立的風(fēng)險評估過程能提高戰(zhàn)略決策并有助于組織目標(biāo)的實現(xiàn)。同時，審計人員應(yīng)當(dāng)向董事會和高管層提供充分的風(fēng)險評估信息，以使他們能做出風(fēng)險導(dǎo)向的戰(zhàn)略決策。此外，審計人員應(yīng)該為董事會、審計委員會、公司的風(fēng)險管理者提供保證和咨詢服務(wù)，確定風(fēng)險偏好的同時也要設(shè)計一個有效的過程來控制風(fēng)險并降低它們對

77、財務(wù)報告的影響。在美國證交所上市的公司，其內(nèi)審人員應(yīng)該遵循新的證券交易委員會代理披露規(guī)則來報告公司情況?；谶@些程序，審計人員應(yīng)制定全面的風(fēng)險評估意見并與審計委員會、管理層、其他利益相關(guān)者交流他們的研究結(jié)果。</p><p><b>　　內(nèi)部控制</b></p><p>　　內(nèi)審人員傳統(tǒng)上用一種風(fēng)險導(dǎo)向方法來審計公司對運營有效性、財務(wù)報表可靠性和適用規(guī)則條例一致性的控

78、制情況。薩班斯法案第302號和第404號以及美國公眾公司會計監(jiān)督委員會的審計標(biāo)準第5號鼓勵內(nèi)審人員在為美國財務(wù)報告內(nèi)部控制制度提供管理時應(yīng)以符合準則的控制為重點。盡管合規(guī)管理責(zé)任不能委托或放棄，但審計人員能用文件證明財務(wù)報告內(nèi)部控制活動的有效性，同時提供保證和內(nèi)部控制意見。內(nèi)部審計第302號和第404號的參與程度取決于審計運行的資源、資金、人員資格及執(zhí)照、職業(yè)標(biāo)準。</p><p>　　內(nèi)審人員除了查閱在國際內(nèi)部

79、審計協(xié)會實踐指南中概括的建議，還應(yīng)考慮在發(fā)表審計意見時可能面臨的機遇和挑戰(zhàn)，并明確他們的目標(biāo)和最大能力。審計人員應(yīng)該提出一些改善內(nèi)部控制的補救措施，并關(guān)注管理層執(zhí)行這些措施的意愿。</p><p>　　內(nèi)部審計意見的質(zhì)量和可靠性取決于首席審計執(zhí)行官簽署該審計報告的透明度、客觀性、獨立性。相應(yīng)地，這些意見和建議應(yīng)該與可識別的風(fēng)險、預(yù)期的控制有關(guān)，也應(yīng)該是建設(shè)性的，可靠的，簡潔的。審計人員可以通過以下幾點來提出建議和

80、發(fā)表意見：（1）審查在風(fēng)險管理中如何開發(fā)和維護內(nèi)部控制體系才是充分有效的。（2）評估風(fēng)險管理過程和控制的有效性。（3）審查綜合控制情況，它們是與組織的完整性、倫理價值體系、管理哲學(xué)和經(jīng)營理念、組織結(jié)構(gòu)、人力資源政策和程序、員工的能力和誠信、權(quán)力和責(zé)任的分配等相關(guān)的。（4）當(dāng)審計意見恰當(dāng)時，應(yīng)敢于挑戰(zhàn)管理層關(guān)于內(nèi)部控制的決策。（5）與公司的董事、審計委員會、管理層合作，以便改善內(nèi)部控制結(jié)構(gòu)。發(fā)表的內(nèi)部控制意見應(yīng)包含在年報中。提供有關(guān)內(nèi)控方

81、面的內(nèi)部審計意見是審計的起步階段，隨著經(jīng)驗的不斷豐富，審計人員能提供更多內(nèi)控方面的意見。</p><p><b>　　需補充的意見</b></p><p>　　內(nèi)審人員通過提供審計意見和建議，能更好地為管理層設(shè)計與執(zhí)行公司治理方案、風(fēng)險管理流程和內(nèi)部控制制度提供幫助。在鼓勵和促進內(nèi)審部門積極制定并發(fā)表內(nèi)部審計意見的過程中，首席審計執(zhí)行官起了帶頭作用。</p>