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
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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
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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’tknowasaninternalauditor
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