内部审计的蜕变【外文翻译】.doc
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内部审计的蜕变【外文翻译】.doc
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本科毕业论文(设计)
外文翻译
外文题目Michael.Riskmanagement:
Thereinventionofinternalcontrolandthechangingroleofinternalaudit
外文出处Accounting,Auditing&AccountabilityJournal
外文作者LauraF.Spira/MichaelPage
原文:
THEMETAMORPHOSISOFINTERNALAUDIT
Inthissectionwetracethedevelopmentofinternalauditandcomparetherhetoricoftheassociationsseekingtoprofessionalisetheactivitywiththechangeswhichareoccurringintheworkofinternalauditorsasaresultofexternalpressuresandtheopportunitytoexpandtheirremitwhichtheredefinitionofinternalcontrolaffords.
Historically,internalaudithasbeenviewedasamonitoringfunction,the‘organizationalpolicemanandwatchdog’(Morgan,1979,p.161),toleratedasanecessarycomponentoforganizationalcontrolbutdeemedsubservienttotheachievementofmajorcorporateobjectives.Anexaminationofthepressuresoninternalauditinrecentyearsrevealsthestructuretodemonstratethatthefunctioncanaddvalue.
Outsourcingoftheinternalauditfunctionbecamepopularduringthe1980sasthecostsofinternalauditwerebeingcloselyscrutinizedinmanycompanies,oftenasaresultoftheapplicationofbusinessprocessre-engineeringtechniques.Themovetooutsourcingwasoneofthedrivingforcesforchangeininternalaudit.Thelargeaccountingfirmssawopportunitiesfornewbusiness.Bruce(1996)suestedthatariskmanagementapproachtostrategybytopmanagementandadesiretoviewitinanintegratedwaywasanimpetustowardsintegrationofexternalandinternalaudit,buttheneedforindependenceofexternalauditorsprovidedacountervailingpressure.Theresponseoftheinternalauditcommunityhasbeentoemphasiseprofessionalismandthepotentialofinternalaudittoaddvalue.KalbersandFogarty(1995)observedthatdiscussionsaboutprofessionalismhaveexercisedinternalauditorsformanyyears.In1979,Morganidentifiedtheaspirationofinternalauditorstomovefrom‘controller’to‘controller-adviser’aspartoftheprocessofprofessionalisationofinternalaudit,notingthatthisshift‘canonlybesuccessfullyachievedatthecostofsurrenderingcertainelementsofthecontrollershiprole,andsomeoftheclaimstoformalauthoritywhichgoalongwithit.’(Morgan1979,p.168)Heobservedthatinternalauditorsfounditproblematictorelinquishsuchclaims,andciteddifficultiesencounteredwheninternalauditors,havingattemptedtoestablishaco-operativerelationshipwithauditees,wereobligedtoresorttoformalauthoritytoobtainaccesstoinformationortodealwithproblemsrevealedbyaudit.Henotedthat:
..recentIIApronouncementswhichemphasisehowinternalauditshouldprovidea“servicetotheorganisation”andhowinternalauditorsshouldbecomemoreaccountabletoAuditCommitteesofBoardsofDirectorsandsociety,ratherthanexclusivelytomanagement…signalthedefinitionofaroleandpowerbasewhichreturnstothephilosophyoftheoriginalauditrole…butwhichcarrieswithitanexpandedconceptionoftheauditfunctionwhich…seekstocombinecontrolandadvisoryfunctions,byorientingthelattertothehighestorganisationallevels.
(Morgan1979,pp.169-70)
TwentyyearsafterMorgan’sobservations,theInstituteofInternalAuditorspromulgatedanewdefinitionofinternalauditingwhichfocusesonindependenceandobjectivity,identifyinganassuranceandconsultingroleforinternalauditandemphasizingaddingvalueandimprovingeffectivenessofriskmanagement,controlandgovernanceprocesses.Krogstadetal.(1999,p.33)outlinedthedevelopmentofthisnewdefinitionandnotedthat‘internalauditing’sinterfacewithgovernanceraisesthestakesfortheprofession.’
Althoughthisnewinterestinthepotentialofinternalaudittocontributepositivelytocorporateobjectivesoffersanopportunityforastrongerclaimtoprofessionalstatus,difficultiesremain.Pentland(2000),seekingtoestablishtheboundariesofaudit,observedthatauditorsareexpertsinprocessratherthancontent:
inareassuchasenvironmentalaudit,specialistsfromotherdisciplinesofferstrongcompetitiontotheexpertstatusofthetraditionalinternalauditor.Similarchallengesareencounteredintheareaofriskmanagementandmayberebuttedbytheassertionthatinternalaudithastheadvantageofindependence(ICAEW2000,p.9)butthetensionremainsbetweentheconsultancyroleofinternalauditandclaimsofindependentstatus.
FogartyandKalbers(2000)exploredarangeofdimensionsofprofessionalisationininternalaudit,identifyingindependence,autonomyandself-regulationaskeyattributes,butcautioningthat‘..organisationsshouldalsobeawaretha
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- 外文翻译 内部 审计 蜕变 外文 翻译
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