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1、外文翻譯原文：WhattheCOSOreptmeansfinternalauditsIntroductionGlobalizationofbusinesstechnologicaladvancementsincreasingbusinessfailureswidelypublicizedfraudintheUSAabroadhaveencouragedganizationstoplacemeemphasisontheirinternal

2、controlsystemsinternalauditfunctions.AftermethanthreeyearsofstudyinginternalcontroltheCommitteeofSponsingganizationsoftheTreadwayCommission(COSO)issuedthereptentitledInternalControlintegratedFramewkinSeptember1992[1].The

3、COSOreptreemphasizestheimptanceofinternalcontrolsinachievinganentity’sobjectivesprovidestheimpetusfentitiestorefocusattentionontheirsystemsofinternalcontrolsinanattempttoensureresponsiblecpategovernancereliablefinancialr

4、eptingprocesses.TheCOSOreptconsistsoffourvolumes:(1)anexecutivesummarywhichhighlightstheoverallconclusionsoftherept(2)aframewkwhichestablishescommondefinitioncriteriatoassessinternalcontrol(3)reptingtoexternalpartiesrega

5、rdingfinancialreptingobjectivesofinternalcontrolwhichpresentsnewguidelinesfpubliclyreptingontheeffectivenessadequacyofinternalcontrolsystems(4)evaluationtoolswhichprovideguidancefevaluatingtheeffectivenessofinternalcontr

6、olsystems.TheprovisionsoftheCOSOreptare:helpentitiestounderstbetterthevalueimptanceofagoodinternalcontrolsystemexptheelementscomponentsofinternalcontrolprovideguidelinesfestablishingcriteriaagainstwhichallentitiescanasse

7、sstheadequacyeffectivenessoftheirinternalcontrolsystems.TheCOSOreptwillhaveasignificantimpactontheincreasingroleisameanstoanendnotanendinitselfiseffectedbythepeoplewithinanganizationthatpeoplearealsoaffectedbyitprovideso

8、nlyreasonableassurancebecauseofpojudgementcollusionfraudbreakdowncostbenefitconsiderationsrelatestobothfinancialnonfinancialactivities.Theboardofdirectsmanagementareprimarilyresponsiblefdefininginternalcontrolrelatedobje

9、ctives.Howeverinternalauditsshouldassistmanagementtheboardtospecifyobjectivesoftheinternalcontrolsysteminsuchawaythatitwouldfunctiontowardsachievingtheentity’sgoalsmissions.TheCOSOreptemphasizestheimptanceofmanagementint

10、ernalaudits’involvementinunderstinginternalcontrolfunctionsestablishinganadequateeffectivemanagementcontrolsystem.Thispositionsupptstheproactivepartnershipconceptofinternalauditsreinfcestheroleoftheinternalauditasanimpta

11、ntmemberofthemanagementponentsComponentsofofinternalinternalcontrolcontrolManagementshouldtakeintoconsiderationthefivecomponentsofanadequateeffectiveinternalcontroldefinedintheCOSOrept.Thesefivecomponentsare:(1)controlen

12、vironment(2)riskassessment(3)controlactivities(4)infmationcommunication(5)moniting.Theseinterrelatedcomponentsofinternalcontrolmustbepresentfunctioningproperlyindertohaveanadequateeffectiveinternalcontrolsystem.Howeverde

13、pendingonthecircumstancestheentity’soperationthesecomponentscanbelinkedtogetherinanysequence.Asconcernsaboutcpatemisconductbusinessfailurescontinuetheboardofdirectsmanagementinternalcontrolauditsshouldgivemeattentiontoco

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