外文翻译原文.docx
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外文翻译原文.docx
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外文翻译原文
TheApplicationofInternalAuditintheEnterprise
CrisisResponseSystem
Mikelittlecalvinko
Teclordiatechnologiesincsparta,inc
445southstreet
Morristown,nj07960-6438saratoga,ca95070
Againstabackgroundofincreasingthreats,enterprisecrisisresponsesystem(ERRS)hasemergedinmanyindustriesasasystematicprocesstocountertheeffectsofcrisisandinterruptions,althoughitspotentialtoplayamorestrategicroleisstilllargelyunderexplored.MeanwhileInternalauditinginenterprisesattheleadingedgeofdevelopingandimplementingriskmanagementframeworkandprocesseshavesucceededinbecomingapartnerintheriskmanagementdomain.ThisarticleemphasizesoninternalauditasoneofthecorepartsofERRS,whichcanensuretheenterprises'continuousdevelopmentandtrytominimizethedamageorlossfromthecrisis.
Keywords
Internalaudit;enterprisecrisis;crisisresponsesystem.
INTRODUCTION
Asweenterthetwenty-firstcentury,businessencounterstheincreasinglythreats,andsomeofthemevencanmakebusinessbankruptEnterprisecrisisresponsesystem(ERRS)whichmainlytodetectallkindsofpossiblethreatstoaspecificenterprisehasemergedinmanyindustries.TheconstrcutionofERRSisverymeaningfultoenterpriseswhichcanensurethemcontinuousdevelopmentandtrytominimizethedamageorlossfromthecrises.
Internalauditinginenterprisesattheleadingedgeofdevelopingandimplementingriskmanagementframeworkandprocesseshavesucceededinbecomingapartnerintheriskmanagementdomain_tSoitisnecessaryandimportantfortheERRStomaketheinternalauditactasthecorepart
ThisarticlediscussesthefunctionofinternalauditanddevelopsaconceptualapproachoftheapplicationofinternalauditintheERRStohopetobemoreeffectiveinmanagingcrisis.Webeginbydefininginternalauditandcrisis.
DEFININGINTERNALAUDITANDCRISIS
ConceptAndRoleOfInternalAudit
Whatistheinternalauditofoneorganizationandwhat'stheroleofinternalaudit?
TheInstituteofInternalAuditors(IIA)definesinternalauditingas:
...anindependent,objectiveassuranceandconsultingactivitydesignedtoaddvalueandimproveanorganization'soperations.Ithelpsanorganizationaccomplishitsobjectivesbybringingasystematic,disciplniedapproachtoevaluateandimprovetheeffectivenessofriskmanagement,control,andgovernanceprocesses.(EA,1999)
Thisdefinitionisdesignedtoembracetheexpandingroleofinternalauditwhichinrecentyearshasevolvedfromanarrowfocusoncontroltoincluderiskmanagementandcorporategovernance_21Since1980s,mostcountriesinthe
worldhadrecommendedthat"allcompaniesshouldmaintainaneffectiveinternalauditfunction"(3l,andfromthenoncorporategovernancecommitteesaroundtheworldhavereiteratedthisrecommendation.Furthermore,theNewYorkStockExchange(NYSE)hasendorsedtheproposalsofitsCorporateAccountabilityandListingStandardsCommittee(NYSE,2002)thatallcompanieslistedontheNYSEshouldberequiredtohavetheirowninternalauditfunction.Thatmeanstheinternalauditorsareplayingamoreandmoreimportantroleinprovidingmanagementoversight,improvingcorporateinformationqualityandengaginginriskmanagementE°I.ThesescandalsandtheemergenceoftheCOSOrecommendationsinformingusastotheinternalauditors'expectedrolearesignificantsourcesofpublicexpectationsforinternalauditorperformancel61,Therehaveevenbeenmovestorequirepublicreportingontheperformanceofmanagementlq,potentiallydrawinginternalauditorsfurtherintothepubliceye.
Internalauditors,andTheInstituteofInternalAuditors(IIA),hasattemptedtopositionitselfasanimportantplayerinthefulfillmentoftheseexpectationsascommentswithinCOSOindicate:
Internalauditorplayanimportantroleinevaluatingtheeffectivenessofcontrolsystems,andcontributetoongoingeffectiveness.Becauseoforganizationalpositionandauthorityinanentity,aninternalauditfunctionoftenplaysasignificantmonitoringrole(COSO,2003,p-4)_
ThatmakesitpossibletoenterprisestosetupanERRSwhichthecorepartisinternalauditdepartmentWhatIstheEnterprisesCrisis
Whatisanorganizationalcrisis?
Howarecrisesdistinguishedfrommoreroutinesituations?
WebeginwithquotingthemostcomprehensiveanduniquedefinitionofcrisisprovidedbyPauchantandMitroff.Acrisisis'adisruptionthatphysicallyaffectsasystemasawholeandthreatensitsbasicassumptions,itssubjectivesenseofitself,itsexistentialcore"mIfweacceptthisnotionofcrisis,thenthemajorityoftheresearchreportedoncrisismanagementisnotvalid.Instead,crisismustbeplacedonacontinuum,basedonseverityaswellasothercriteria.Simply,notallcrisisarealike.And,thesame
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