烏克蘭的內部審計和內部控制系統(tǒng)研究【外文翻譯】

1、外文翻譯UkraineinternalauditinternalcontrolstudyMaterialSource:Documents&ReptsAuth:InternationalFinanceCpationOfthe67companiessurveyed48percentofthecompaniesrespondedthattheyhadaninternalauditdepartment.Only9percentoftheresp

2、ondentsplannedtocreateaninternalauditinthefuture.Therestofcompaniesindicatedthattheydo“somechecks”in15percentoftherespondentssomeinternalauditfunctionsareperfmedbytheexternalaudits.Typicallywhere“somechecks”areperfmedthe

3、ywouldbedoneinconnectionwithaspecialsituationproblemnotasanongoingcontrolmeasure.Onlycompanieshavinganinternalauditdepartmentansweredthequestionsabouttheoperationstructureoftheinternalauditfunction.Outof67surveyed32compa

4、nieswithaninternalauditdepartmentprovidedanswers.44percentofrespondentsindicatedthattheinternalauditdepartmentisnotmanagedasaseparatecpatefunctionwithitsownbudgetganizationalstructure.Theabsenceofaseparatebudgetganizatio

5、nftheinternalauditdepartmentappearsinconsistentwiththeindependencestardfaneffectiveinternalauditfunction.Inmethanhalfofthecompaniessurveyedtheinternalauditdepartmenthasexistedfonetofiveyears.Inanotherquarterofthosesurvey

6、edthefunctionhasbeenoperatingfmethanfiveyears.Therestofcompanieshavehadaninternalauditfunctionflessthanoneyear.Almosthalfofthecompanieswithinternalauditdepartments(45percent)spendlessthan$50000annuallytomaintaintheintern

7、alauditfunction.Thatcostseemsquitelowmaybedisttedbythosecompaniesrespondingnegativelytotheabovequestionaboutanindependentbudgetunit.46percentofthecompaniesspendbetween$50000$300000whichappearsamereasonablerangetomaintain

8、aneffectiveinternalauditfunction.SubdinationReptingEmployeesoftheinternalauditdepartmentaresubdinatedaccountabletoexecutivemanagementin56percentofsurveyedcompanieswhichisagaininconsistentwiththeindependencestard.Inonlyam

9、inityofthecompaniesOnlyonefourthoftheinternalauditdepartmentemployeesinthesurveyedcompanieshaveprofessionalcertifications.Ofthatpercentageonly2percentofemployeesholdacertificatefromtheInternationalInstituteofInternalAudi

10、ts(CIA).ThiscouldindicatethattheprofessionalpracticeofinternalauditingtheoverallprofessionalstingoftheinternalauditarenotwelldevelopedinUkraine.AuditMethodologyProcessTheroleimptanceoftheinternalauditdepartmentinthemajit

11、yofrespondents(69percent)aredefinedbytheterontheinternalauditdepartment.Inonefourthofthosesurveyedtheroleoftheinternalauditdepartmentisspecifiedintheteroninternalcontrol.Themajityofrespondentssaidthatthemaindocumentthatr

12、egulatestheactivityoftheinternalauditdepartmentwastheterontheinternalauditdepartment41percentofthesurveyedcompaniesmentionedthatproceduresoftheinternalauditdepartmentregulatedtheactivityofthedepartment(multipleanswerswer

13、epossible).Asomewhatsurprisingpercentage(19percent)ofrespondentsdidnothavedocumentationftheinternalauditdepartment.Inalmostallcompanieswherethereisaninternalauditdepartmentcomponentsoftheprocessincludetheanalysisofbusine

14、ssprocessesoperationsdevelopmentofrecommendationsfimprovementofinternalcontrol.Assessmentoftheeffectivenessofcontrolsriskmanagementarealsocomponentsinamajityofthecompanies.Theserepresentimptantinternalauditfunctionssoiti

15、sencouragingthattheyarepresentinmostofthecompaniesresponding.Themajtypesofauditthattheinternalauditdepartmentconductsrepresentabroadspectrumofinternalauditactivity(multipleanswerswererequested)thepriityassignedtoeachacti

16、vitybytherespondentwasnotestablishedinthesurveyresults.HoweveritisinterestingtonotethatITsystemauditsareperfmedinonly34percentofthecompanies.ThelackoffocusonITauditcontrolsisnotedinotherpartsofthesurveyindicatesapossible

17、deficiencyintheattentiongiventothiskeycontrolcomponent.Itwasencouragingthat75percentofthesurveyedcompaniescreateanannualplan(program)ftheinternalauditdepartment.Unftunatelythebasisfthedevelopmentoftheannualinternalauditp