内部审计的蜕变【外文翻译】Word格式文档下载.doc

内部审计的蜕变【外文翻译】Word格式文档下载.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