乌克兰的内部审计和内部控制系统研究外文翻译可编辑Word文件下载.docx

乌克兰的内部审计和内部控制系统研究外文翻译可编辑Word文件下载.docx

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乌克兰的内部审计和内部控制系统研究外文翻译

外文翻译

Ukraineinternalauditandinternalcontrolstudy

MaterialSource:

Documents&

ReportsAuthor:

InternationalFinanceCorporation

Ofthe67companiessurveyed,48percentofthecompaniesrespondedthattheyhadaninternalauditdepartmentOnly9percentoftherespondentsplannedtocreateaninternalauditinthefuture.Therestofcompaniesindicatedthattheydo“somechecks”and,in15percent

oftherespondents,someinternalauditfunctionsareperformedbytheexternalauditorsTypically,where“somechecks”areperformed,they

wouldbedoneinconnectionwithaspecialsituationand/orproblemandnotasanon-goingcontrolmeasure.

Onlycompanieshavinganinternalauditdepartmentansweredthequestionsabouttheoperationandstructureoftheinternalauditfunction.Outof67surveyed,32companieswithaninternalauditdepartmentprovidedanswers.44percentofrespondentsindicatedthattheinternalauditdepartmentisnotmanagedasaseparatecorporatefunctionwithitsownbudgetandorganizationalstructureTheabsenceofaseparatebudgetandorganizationfortheinternalauditdepartmentappearsinconsistent

withtheindependencestandardforaneffectiveinternalauditfunction.

Inmorethanhalfofthecompaniessurveyed,theinternalauditdepartmenthasexistedforonetofiveyears.Inanotherquarterofthosesurveyed,thefunctionhasbeenoperatingformorethanfiveyears.Therestofcompanieshavehadaninternalauditfunctionforlessthanoneyear.

Almosthalfofthecompanieswithinternalauditdepartments45percentspendlessthan$50,000annuallytomaintaintheinternalauditfunctionThatcostseemsquitelowandmaybedistortedbythosecompaniesrespondingnegativelytotheabovequestionaboutanindependentbudgetunit.46percentofthecompaniesspendbetween$50,000and$300,000whichappearsamorereasonablerangetomaintainaneffectiveinternalauditfunction.

SubordinationandReporting

Employeesoftheinternalauditdepartmentaresubordinatedandaccountabletoexecutivemanagementin56percentofsurveyedcompanies,whichis,again,inconsistentwiththeindependencestandard.Inonlyaminorityofthecompanies35percenttherearetheinternalauditorsreportingtoSupervisoryBoardorAuditCommitteeSincemultipleanswerswerepossibletothissurveyquestion,overlaplikelyexistsbetweenmembersofthevariousgroupslisted.

Theissueofindependenceisagainhighlightedintheresponseto

thequestionbelowwhere,inmorethan40percentofthecompanies,representativesoftopmanagementareinvolvedinissuesofinternalaudit.

UseofAuditResults

Theprofileofthosewhoutilizetheinternalauditdepartmentreportsagain,multipleanswerswerepossibleiswhatwouldbeexpectedInformationintheinternalauditors'

reportmaywellrequire

correctiveactionatvariouslevelswithinanorganizationandmanagementwouldbedelegatingsuchactioninamajorityofcasesHowever,thelowlevelofinvolvementbytheRiskManagement/InternalControlDepartment16percentmayindicatetheabsenceofsuchadepartmentinmostsurveyedcompanies.

Theinternalauditdepartmentofacompanydoesnotprovideinformationtostateregulatorybodiesin94percentofcases.TheexceptionoccurswhenprovidinginformationtotheStateCommissionforSecuritiesandCapitalMarkets.

PriorityRankingofInternalAuditActivity

Whenaskedtorankthepossiblerolesofinternalaudit,allactivitieslisted,withtheexceptionofsupportforenvironmentalandsocialresponsibility,wereexceeded3.5onascaleofonetofiveItisencouragingtonotethatthoseactivitieswiththehighestrankingincludedcontroloverpreservationofassets4.6,independentevaluation

ofinternalcontrol4.5,andriskmanagement4.1.

Staff

Theinternalauditdepartmentsofthesurveyedcompanieshaveatotalof172staffmembersForalmost70percentofrespondentsthenumberofinternalauditorswasfiveorlessThisresultwouldbeconsistentwiththerelativelysmallmaintenancecostsreportedaboveandindicatesthelimitedresourcesdevotedtointernalaudit

Theprofessionalqualitiesoftheinternalauditdepartmentemployees,basedonaonetofivegradescale,wererankedstrongSeveralkeyskillswererankedabovefourTheexceptiontotheoverallstrongrankingswasexpertiseinriskmanagementwhichwasranked3.4Thislatterrankingmayindicatealackofunderstandingabouttheroleofinternalauditinriskmanagementoralackofexpertiseinriskmanagementinthemarket.

Onlyone-fourthoftheinternalauditdepartmentemployeesinthesurveyedcompanieshaveprofessionalcertifications.Ofthatpercentage,only2percentofemployeesholdacertificatefromtheInternationalInstituteofInternalAuditorsCIAThiscouldindicatethattheprofessionalpracticeofi