乌克兰的内部审计和内部控制系统研究外文翻译可编辑.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可编辑
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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