翻译内部审计的外包这是不是在提高内部审计的质量方面的解决方法.docx
- 文档编号:18379099
- 上传时间:2023-04-24
- 格式:DOCX
- 页数:12
- 大小:23.97KB
翻译内部审计的外包这是不是在提高内部审计的质量方面的解决方法.docx
《翻译内部审计的外包这是不是在提高内部审计的质量方面的解决方法.docx》由会员分享,可在线阅读,更多相关《翻译内部审计的外包这是不是在提高内部审计的质量方面的解决方法.docx(12页珍藏版)》请在冰豆网上搜索。
翻译内部审计的外包这是不是在提高内部审计的质量方面的解决方法
外文文献翻译译文
一、外文原文
原文:
THEOUTSOURCINGOFINTERNALAUDIT–ITISASOLUTIONININCREASINGTHEQUALITYOFINTERNALAUDIT?
1.Introduction
Abstract.Thedynamismoftheeconomicalenvironmentwherecompaniesactivatesupposeforthemacontinuouslysearchofsolutionsforimprovingoverthecontrolofactivitiesdeveloped.Asolutionistoadopttheinternalauditfunction,andthisoffersanswerstothequestionswhichusuallythemanagerofthecompanyaskshimselfabouthowheorsheandhiscollaboratorscouldhaveagoodandefficientcontrolovertheactivitiesdeveloped.Forthepositiveresultsoftheimplementationoftheinternalauditfunctionisnecessarytobeanindependentfunction,withoutpressuresorotherinfluenceswhichcouldstoptheachievingthesettledobjectives.Wewilltrytofindinwhatmeasuretheoutsourcingoftheinternalauditfunctioncoulddeterminetheincreasingofthequalityoftheinternalaudit,underlingtheadvantagesanddisadvantageswhichcouldbegenerated,tryingtoissuefewrelevantconclusions.
Keywords:
internalaudit,outsourcing,,independence,internalauditors
Inpresent,weareconfrontedwithaveryquicklyevolutionandspectacularoftheinternalauditfunctionontheglobalplanandalsoinRomania,andthisfactisduetotheconsciencemoreandmoreofthecompanies’managementforthenecessityandtheimportanceoftheinternalauditinthecompanystructure.Inthisway,eventhemanagersofthesmallcompaniesbegintobeinterestedinadvantagesoftheinternalauditfunctions.Inspiteoftheadvantagesoftheinternalaudit,themanagersaskthemselves:
−Whichwouldbetheeffort(cost)supposedbythesettlingofthisfunctionofinternalaudit?
−Arejustifiedthesecostsrelativetothebenefitsobtainedaftertheimplementationoftheinternalauditfunctioninthecompany?
Thesettlingoftheinternalauditfunctioninthecompanysupposes,fromanadministrativepointofview,tohireainternalauditteamcoordinatedbyaresponsiblepersonforleadingtheteam,assuringthenecessaryconditionsforworking(place,equipments,etc.)andofcoursethesalaryforthehiredperson.Ontheotherside,wehavetoconsiderfewessentialaspectsinimplementationoftheinternalauditfunctioninorderthattheresultstobethebest.So,theinternalauditfunctionmustbecharacterizedbyindependenceandtobefreeofeverypressureorinfluencewhichcouldstoptheachievingthesettledobjectives.Theprofessionalinternalauditstandardsunderlinethedoubleimportanceoftheinternalauditindependence:
−Theindependenceofthedepartmentinsidethecompany,whichdeterminesthesituationoftheinternalauditatahigherlevel,simplesaiditissubordinatedonlytothetopmanagement
−Theindependenceoftheinternalauditorwillassuretheobjectivecharacteroftheactivitiesandtheresultsoftheinternalaudit.
Theindependenceoftheinternalauditorsissustainedforeliminatingthepracticalveryoftenfounded,andthatisthesupraconcentrateactivityoftheinternalauditorwithdifferentduties,whichdon’thavetobeintheareaofactivityoftheinternalauditor,like:
definingoftheproceduresandmethodsofwork,evaluatingandsupervisingtheemployeesofthecompany,administrativeactivities,effectivefinancialcontrolordifferentactivitiesofinspecting.Theresultofthesupraconcentrateactivityfortheinternalauditoristheloosingtheindependenceandtheobjectivityoftheinternalaudit.Itisobviouslythattheinternalauditorcan’tevaluateobjectiveaproceduredefinedbyhimself.
Theefficiencyandtherigorousworkoftheinternalauditoraredirectlydamagediftheindependenceandobjectivityareaffected,fromthisreasonsareassessedfewruleswhichmustberespected:
−Theinternalauditordonothaveanyoperationaldepartmentsubordinated;
−Possibilityasinternalauditortohaveaccessateverymomenttopersonsfromeveryhierarchicallevel,atassetsandinformation;
−Therecommendationsmadebytheinternalauditoraren’tcompulsoryformanagersofthecompany.
Organizingtheinternalauditfunctionandplacingitinthedirectsubordinationtothetopmanagementisnotenoughtoassuretheobjectivityofthisactivity.Foranobjectiveactivity,theinternalauditorhastoappreciateinaneutralmode,tobeimpartialandtobewithoutpreconceivedideas.Isobviouslythattheidealinobjectivityisveryharttoachieved,existingallthetimeamarginalriskaftertheinternalauditactivity,namedauditrisk.Theobjectivitymustbethescopewhatshouldbeachievedandeveryinternalauditorhastodoalltheeffortsfortouchingthisscope.Theindependenceandtheobjectivityaresometimescontestedbytheinternalauditorswhicharesubordinatedhierarchic.Tryingtoeliminatethiskindofproblems,thereweredevelopednewapproachingfortheinternalauditfunction,onglobalplanandalsoforthenationalplan.Thisapproachingwascenteredontheoutsourcingtotallyorpartiallyoftheinternalauditfunction.
So,wasdevelopedmorewaysofapproaching:
−Completeoutsourcingoftheinternalauditfunction,
−Partnershipswithcompaniesofauditwithrelevantexperienceintheinternalaudit(cosourcing),
−Assuringthesupportforsettingoftheinternalauditfunction(setup),andafterthiswillberealizedbyateamhiredinsidethecompany.
Ifwelookontheglobalplanoftheinternalauditactivitywecanseethatthissolutionofoutsourcingoftheinternalauditserviceshasalreadysomehistoryanditisgettingmoreandmorespace.
Anexampleinthiswayisastudyfrom1999,madebytwoBritishspecialists,throughthisstudytheyissuedtheassumptionthatthepotentialofoutsourcingoftheinternalauditactivitywillgrowinginthenextfewyearsachieving25%fromthetotaloftheinternalauditservicesoftheauditcompanies.Anotherstudy389recentmadein2006withsubjects99companieslistedontheAustralianStockExchangeunderlinethatatleast45.5%ofthecompaniessurveyedhasoutsourcedtotallyorpartiallytheinternalauditfunction.Thesecompaniesassociatetheoutsourcingoftheinternalauditwithadecreasingthecosts,usingabetterconsultant,withtechnicalcompetenceincreasedwhichcharacterizetheexternalconsultant.
Anotherstudyregardingthetrendsintheinternalaudit390,realizedbytheoneofthebigauditcompanyfromBigFourgroup(Ernest&YoungRomania),underlinesfewinterestingconclusions.
So,theyconcludethat62%fromthecompaniesusetheoutsourcingindifferentforms,appreciatingthattheoutsourcingoftheinternalauditisnotauniversalsolution,butbecauseoftherecenteconomicalcollapses,ahigherandhighernumberofAuditCommitteesclaimindependentrevisionsoftheinternalauditfunctionortheyuseco-sourcing(usingspecializedresourcesforcoveringkeyrisksforthefunction).Thetrendistouseexternalconsultantsforassuringthesupportorfortheadviser.Also,thereareusedadvisorsforpunctualneeds,wheretheexperienceoftheinternalemployeeisnotenough(partnershipandco-sourcing).Transferofknowledgetotheinternalauditor’steamofthecompanyisoneofthereasonsofthisapproaching.
Thesamestudyanalyzingthepossiblereasonswhicharethebasefortheoutsourcingoftheinternalauditfunction,andtheconclusionofthestudyisprincipalcauses:
−Itisassuredtheimmediatelyaccesstothebestpractices;
−Itissignificantimprovedthecostefficiency;
−Itisincreasedtheassuranceleveloftheriskswiththesameexpensesorwithlessexpenses;
−Itisassuredtheunlimitedaccesstospecialistsinthisdomain;
−Itisassuredtheaccesstotheinvestmentinthemethodology,humanresourcesandtechnology.
Theexpectationsofthemanager(whichisclientinthissituation)regardingthisoutsourcingoftheinternalauditfunctionisrepresentedby:
−Thegrowingoftheinternalauditcontributiontotouchingthestrategicallyobjectivesofthecompany;
−Theexternalconsultanthasrelevantexperienceintheinternalauditactivity;
−Specializedresources,adequatetotheexistentneeds;
−Flexibleapproaching,clientorientated;
−Instrumentsandtechniquesforperformingwork;
−Thebiggerbenefitsregardingfewercots.
Inthenextlines,wewillsynthesizeinatabletheprincipalsadvantagesanddisadvantageswhichare
impliedbytheoutsourcingoftheinternalaudit,becauseisabsolutelynecessaryintakingthedecisionofthetotalorpartialoutsourcingofthisfunction,toknowthepositiveandnegativeaspectswhichappearswhenisadoptedsuchasolution:
Theoutsourcingoftheinternalaudit(outsourcing)
Theadvantagesoftheoutsourcing
Thedisadvantagesoutsourcing
•Fromthepointofviewofthespecialization,usingtheoutsourcingcanfacilitatecreationoftheteamwithverygoodskillsintheauditeddomain,havinginthiswayassuredtheaccesstothebestpracticesinthedomainatahighcompetence;
•Theleveloftheobjectivitycanbehighercomparativewiththeobjectivityoftheinternalauditorshiredbythecompany,becausethey(externalconsultants)didn’tinteractonthelongtermwiththeemployeesofthecompany;
•Dependingbythenotorietiesandthespecialtyofthecontractedauditteam,theauditteamcouldhaveasignificantsupportfromthemanagementofthecompany;
•Eliminatingthecostsgeneratedbytherecruitingtheinternalauditorsandthetrainingneededfortheauditteam;
•Eliminatingthecostssupposedbytheinvestmentinthemethodologyandtechnology;
•Concerningofthemanagementforthebaseprocesses;
•Ahigherflexibilityinallocatingresources.
•Theexternalconsultantdidn’tknowasaninternalaudito
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 翻译 内部 审计 外包 是不是 提高 质量 方面 解决方法
![提示](https://static.bdocx.com/images/bang_tan.gif)