内部审计意见的重要性外文翻译Word文档下载推荐.docx

内部审计意见的重要性外文翻译Word文档下载推荐.docx

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Inthecoiningyears,internalauditorsmaybeexpectedtoexpandtheirroletoassumemoreresponsibilitiesinimprovingriskmanagement,reducingorganizationalcomplexityandcosts,andparticipatingindevelopingstrategicandgovernanceprocesses.Forexample,theU.S.SecuritiesandExchangeCommission’s（SEC，s）ProxyDisclosureEnhancementsrulesreleasedinDecemberrequirecompanieslistedonU.S.exchangestodisclosetheirgovernancemeasures,includingtheirboardstructure,theboard’soversightofriskmanagement,anditsrelationshipwithexecutivecompensationpoliciesandpractices.RichardChambers,IIApresidentandCEO,recentlytoldWebCPA,"

Thenewproxyrequirementswillplacegreaterpressureonboardstodemonstratetheirroleintheoversightofriskmanagement,andbyextension,thispresentsbothchallengesandopportunitiesforchiefauditexecutives（CAEs）andtheirinternalauditteams.n

Theproxydisclosurerulescreateopportunitiesforinternalauditorstoreportonandprovidetheiropinionsabouttheirorganization’scompliancewithitsowngovernanceandriskassessmentrequirement.Inparticular,auditorsmayneedtoexpressopinionsintheareasofcorporategovernance,riskmanagement，andinternalcontrols.

Inexpressinganopiniononthesethreeareas,internalauditorscanfollowguidancesetoutinTheIFAPracticeGuide,FormulatingandExpressingInternalAuditOpinions（see"

ExpressingOpinions"

onpage49）.Moreover,TheIIA’sInternalAuditStandardsBoardhasrecentlyproposedanewprofessionalpracticesstandard,Standard245Q:

OverallOpinions,thatdetailsrequirementsfortheworkthatinternalauditorsmustdoiftheychoosetoprovideanoverallopinion.Inaddition,proposedStandard2010.A2requiresCAEsto"

determinestakeholderexpectationsforinternalauditopinionsandotherconclusions,includingthelevelsofassurancerequired,throughdiscussionwithseniormanagementandtheboard."

ExpressingOpinions

Asmoreandmoreinternalauditdepartmentshavebegunprovidingauditopinionstostakeholders,aneedforguidancehasbeenarisen.ProposedIIAStandard2450takesastepinthatdirectionbydescribingtheworkauditorsmustdobeforetheyexpressanopinion.Inaddition,anIIAPracticeGuide,FormulatingandExpressingInternalAuditOpinions,providesconsiderableinformationandadvicethatauditorsshouldstudybeforetheyembarkonofferingauditopinions.ThecontentbelowsummarizessomeofthePracticeGuide’skeyrecommendations.

Relevance

ThePracticeGuideguidanceforinternalauditors,boards,executiveandoperatingmanagement,regulatorybodies，andotherassuranceproviderswhohaveanobligationtoform,review,orassessanopiniononanorganization’sgovernance,riskmanagement,andinternalcontrolsystems.Internalauditopinionsareimportantbecausetheyaddressstakeholders’concerns.Thoseopinionsarelikelytobedisclosedtothepublic,whichmakesthemacrucialcommunicationchannel.Thecriteriausedtodevelopauditopinionsshouldbetransparentandstatedintheauditreport.

Planning

Certainfactorsneedtobeconsideredwhenplanningfortheopinion:

•Auditorsshouldassesswhetheritwillbeamacro-levelopinionbasedontheresultsofmultipleauditprojects,oramicro-levelopinionbasedonasingleprojectoraseriesofshort-termprojects.

•Iftheopinionispositive,thenmoreevidenceandabroaderworkscopeare

required.

•Auditorsshoulddeterminewhatkindofevidencetheywillneedtoprovethattheiropinioniscorrect.

•Thereshouldbeagreementonthecriteriathatwillbeusedinformingtheopinion.

•Auditorsshouldconsidercarefullythetimethattheopinionisissuedandthescopeofthecoverage.

•Theremustbeappropriatemanagementsupportfortheinternalauditplan.EvidenceGathering

Whenexpressingmacro-levelopinions，auditorsshould:

•Specifythepurposeforwhichtheopinionwillbeused.

•Detailtheauditproceduresandguidancethatisusedinformulatingandexpressinginternalauditopinions.

•Gathersufficientandcompetentevidencerelevanttothemanagementofastrategicrisk-assessmentprocess.

•Identifythecriteriaforsatisfactoryperformance.

Itispossibletoexpressalimitedmacro-levelopinionifauditorsaren’tabletocollectsufficientevidence;

however,thepotentialforalimitedopinionshouldberecognizedinadvanceduringtheplanningprocess.Alltheappropriatemethodologiesshouldbeestablishedinadvance.

Whenexpressingmicro-levelopinions,auditorsshould:

•Establishaclearcriteriaframeworkfordrawingconclusions.Usingagradingscaleonanylevelrequiresawell-definedevaluationstructure,andthescalesmustbeconsistentoverthecourseofyearsinwhichtheauditisconducted.

Reporting

Thechiefauditexecutiveisthebestindividualtoprovideassuranceonamacro-levelopinion.Positiveassuranceimpliesalotofresponsibilityandshouldbeusedwithcautionandconsideration.

Gradingorcolorcodingisanappropriatewaytoformulateanopinion.Grades

usedinexpressinganopinionshouldbeagreeduponbytheintendedusers.

Ideally,priorrecommendationsalsoshouldbeincludedinopinions.Anopinionmaybequalified,whichmeansthatitissatisfactoryoverallbuttherearesomeconcernsandreservations.

Whentheresultsarereadyforevaluation,auditorsshouldconsider:

•Materiality—Residualriskthatthebusinessobjectivewillnotbeachievedshouldbeassessed.

•Impact—Itisimportanttounderstandwhatkindofimpactauditopinionswillhaveonthebusiness.Thescopeoftheissuesisalsoimportant.

Moreover,overallauditopinionshouldbeexpressedoncorporategovernancemeasures,internalcontrols,andriskassessments.

CorporateGovernance

Corporategovernancecanbeunderstoodinthecontextoftheneedsofandtherelationshiptothestakeholdersofanorganization.TheIIAStandardsdefinegovernanceprocessesas"

theproceduresutilizedbytherepresentationsoftheorganization’sstakeholderstoprovideoversightofriskandcontrolprocessesadministeredbymanagement."

Corporategovernancehaschangedfundamentallyoverthelastdecadeduetonumerouslargebusinessfailures,someoftheminthewakeofmassivemanagementfraud.Hugefinanciallosseshaveledtoanincreasingfocusanddemandsonorganizationalstructurefrominvestors,creditors,andotherconstituencies.Inthiscontext，ithasbecomeimportanttoinquireastohoworganizationsassurethatplannedactivitiesandguidelinesareinfactbeingimplementedandarefunctioningasintended.Internalauditcantakeonimportantrolesinprovidingsuchassurance,thuspromotingcorporategovernance.

Improvingcorporategovernanceandenhancingthereliabilityoffinancialstatementsarereceivingsignificantattentionfromlawmakers,regulators,thefinancialcommunity,standards-settingbodies,andtheaccountingprofession.Thiswell-deservedattentionstemsfromthefinancialcrisisofthepasttwoyears,widely

publicizedbusinessfailures,high-profilefinancialstatementfrauds,thelackof

vigilantoversightbyboardsofdirectorsandauditcommittees,irresponsiblemanagement,inadequategovernancestructures,andineffectiveauditfunctions.

Acloseworkingrelationshipbetweentheauditcommitteeandinternalauditingcanimprovetheeffectivenessofcorporategovernance.First,theindependenceandobjectivityofauditorscanbestrengthenedwhentheyreporttheirfindingsandopinionsdirectingtotheauditcommittee.Second,byreviewinginternalauditopinionsbeforetheyaredisseminatedtothefullboard,management,regulatorybodies,andotherintendedusers,auditcommitteescanfulfilltheiroversightresponsibilitiesrelatedtofinancialreporting,internalcontrols,riskmanagement,externalauditing,whistleblowing,ethics,andtaxes.

Historically,publiclylistedcompanieshavenotreportedtheircorporategovernanceactivitiestotheextentthattheyreporttheirfinancialactivities.Asthathasbeguntochangeinrecentyears,corporategovernancereportinghasgonebeyondthemandatoryperiodicfinancialreportstoencompasstheorganization’svision,strategies,mission,andboardeffectiveness.Internalauditorscanformanopinionontheirorganization’scorporategovernanceandcommunicatetheirfindingstointerestedstakeholders,includingtheboard,executives,externalauditors,regulatoryagencies,andinvestors.Theseopinionsshoulddiscloseallrelevantinformationabouttheeffectivenessoftheorganization’scorporategovernanceandfocusonitssustainabilityperformanceinallareasoffinancial,social,ethical,andenvironmentalactivity.Moreover,theyshouldprovidetransparentfinancialandnonfinancialinformationonkeyperformanceindicatorsandtheirimpactonallstakeholdersaswellasassesstheorganization’sresponsivenesstotheneedsofthoseparties.

RiskManagement

Organizationsofalltypes,sizes,andcomplexityarefacingavarietyofrisksthataffectthereliabilityoffinancialstatementsandeffectivenessofinternalcontrols.Effectiveassessmentandappropriatereportingontheorganization’sriskmanagementrequiresin