内部审计外文文献翻译.docx
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内部审计外文文献翻译.docx
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外文文献及原稿
原 稿
Introduction
Internalauditeffectiveness,theextenttowhichaninternalauditofficemeetsitsraisond'être,isarguablyaresultoftheinterplayamongfourfactors:
internalauditquality;managementsupport;organizationalsetting;andattributesoftheauditor.Aninternalauditfunction'scapabilitytoprovideusefulauditfindingsandrecommendationswouldhelpraisemanagement'sinterestinitsrecommendations.Themanagementsupportwithresourcesandcommitmenttoimplementtheinternalauditrecommendationsisessentialinattainingauditeffectiveness.Also,theorganizationalsettinginwhichinternalauditoperates,i.e.theorganizationalstatusoftheoffice,itsinternalorganizationandthepoliciesandproceduresapplyingtoeachauditor,shouldenablesmoothauditsthatleadtoreachingusefulauditfindings.Further,thecapability,attitudesandlevelofcooperationoftheauditorimpactontheeffectivenessofaudits.
Therefore,internalauditeffectivenessshouldbeviewedasadynamicprocessthatiscontinuouslyshapedbytheinteractionsamongthefourfactorsmentionedabove.Thisstudyexamined,usingcasestudyanalysis,theinternalauditserviceofalargepublicsectororganization.Thepaperisstructuredasfollows.Thenextsectionpresentsareviewoftherelatedliterature;introducesamodelforanalyzingauditeffectiveness;andprovidestheresearchquestion.Thethirdsectionpresentstheresearchmethodology;fourthsectionprovidesempiricalanalysisbasedonacasestudy;andfifthsectionpresentsasummaryofthefindings.Thepaperthensummarizestheconclusions,notinglimitationsofthestudyandsuggestingavenuesforfutureresearch.
Internalauditeffectiveness
TheInstituteofInternalAuditors(IIA,1999a)definedinternalauditingas:
an
independent,objectiveassuranceandconsultingactivitydesignedtoaddvalueandimproveanorganization'soperations.Ithelpsanorganizationaccomplishitsobjectivesbybringingasystematic,disciplinedapproachtoevaluateandimprovetheeffectivenessofriskmanagement,control,andgovernanceprocesses.
Thisdefinitionsignifiesthatinternalaudithasundergoneaparadigmshiftfromanemphasisonaccountabilityaboutthepasttoimprovingfutureoutcomestohelpauditorsoperatemoreeffectivelyandefficiently(NagyandCanker,2002;Stern,1994;Goodwin,2004).Since,thedefinitionequallyservesboththeprivateandthepublicsectors(Goodwin,2004),itisusedinthisstudyasabasistoanalyzepublicsectorinternalauditeffectiveness.
Internalauditiseffectiveifitmeetstheintendedoutcomeitissupposedtobringabout.Sawyer(1995)states,“…internalauditor'sjobisnotdoneuntildefectsarecorrectedandremaincorrected.”VanHansberger(2005)explainsthatinternalauditeffectivenessinthepublicsectorshouldbeevaluatedbytheextenttowhichitcontributestothedemonstrationofeffectiveandefficientservicedelivery,asthisdrivesthedemandforimprovedinternalauditservices.Basedontheresultsofaconsultativeforumthatfocusedonimprovingpublicsectorinternalaudit[1],VanHansberger(2005)identifiedperceptionsandownership;organizationandgovernanceframework;legislation;improvedprofessionalism;conceptualframework;andalsoresourcesasfactorsinfluencinginternalauditeffectiveness.Effectiveinternalauditundertakesanindependentevaluationoffinancialandoperatinginformationandofsystemsandprocedures,toprovideusefulrecommendationsforimprovementsasnecessary.
Theeffectivenessofinternalauditgreatlycontributestotheeffectivenessofeachauditorinparticularandtheorganizationatlarge(Dittenhofer,2001).Dittenhofer(2001)hasalsoobservedthatifinternalauditqualityismaintained,itwillcontributetotheappropriatenessofproceduresandoperationsoftheauditor,andtherebyinternalauditcontributestoeffectivenessoftheauditorandtheorganizationasawhole.Usingagencytheory,Dingdong(1997)explainedtherolethatinternalauditplaysinaneconomyandpointsoutthatinternalaudithasanadvantageoverexternal
auditinobtaininginformationquicklyandfindingproblemsatanearlierstage;and
Sparkman(1997),applyingthetheoryoftransactioncosteconomics,demonstratedhowinternalauditrecommendationsareimportanttothemanagementofgovernmentorganizations.
Priorliteraturerelatingtointernalauditeffectivenesshaseitherfocusedontheinternalaudit'sabilitytoplan,executeandobjectivelycommunicateusefulfindings(Dingdong,1997Sparkman,1997;Dittenhofer,2001);ortakenabroaderviewandincludedfactorsthattranscendtheboundaryofasingleorganization(VanHansberger,2005).Thispaperattemptstointroduceanewperspectiveforevaluationofinternalauditeffect
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