2023年全國碩士研究生考試考研英語一試題真題(含答案詳解+作文范文)_第1頁
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1、1本科畢業(yè)論文(設(shè)計(jì))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

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