外文翻譯內(nèi)部審計的蛻變

1、外文翻譯-內(nèi)部審計的蛻變 本科畢業(yè)論文設計外 文 翻 譯外文題目 michaelrisk managementthe reinvention of internal control and the changing role of internal audit 外文出處 accounting auditing accountability journal 外文作者 laura f spira michael page 原文the metamorphosis of internal auditin this section we trace the development of internal

2、 audit and compare the rhetoric of the associations seeking to professionalise the activity with the changes which are occurring in the work of internal auditors as a result of external pressures and the opportunity to expand their remit which the redefinition of internal control affords historicall

3、y internal audit has been viewed as a monitoring function the organizational policeman and watchdog morgan 1979 p161 tolerated as a necessary component of organizational control but deemed subservient to the achievement of major corporate objectives an examination of the pressures on internal audit

4、in recent years reveals the structure to demonstrate that the function can add value outsourcing of the internal audit function became popular during the 1980s as the costs of internal audit were being closely scrutinized in many companies often as a result of the application of business process re-

5、engineering techniques the move to outsourcing was one of the driving forces for change in internal audit the large accounting firms saw opportunities for new business bruce 1996 suested that a risk management approach to strategy by top management and a desire to view it in an integrated way was an

6、 impetus towards integration of external and internal audit but the need for independence of external auditors provided a countervailing pressure the response of the internal audit community has been to emphasise professionalism and the potential of internal audit to add valuekalbers and fogarty 199

7、5 observed that discussions about professionalism have exercised internal auditors for many years in 1979 morgan identified the aspiration of internal auditors to move from controller to controller-adviser as part of the process of professionalisation of internal audit noting that this shift can onl

8、y be successfully achieved at the cost of surrendering certain elements of the controllership role and some of the claims to formal authority which go along with it morgan 1979 p168 he observed that internal auditors found it problematic to relinquish such claims and cited difficulties encountered w

9、hen internal auditors having attempted to establish a co-operative relationship with auditees were obliged to resort to formal authority to obtain access to information or to deal with problems revealed by audit he noted that recent iia pronouncements which emphasise how internal audit should provid

10、e a service to the organisation and how internal auditors should become more accountable to audit committees of boards of directors and society rather than exclusively to managementsignal the definition of a role and power base which returns to the philosophy of the original audit rolebut which carr

11、ies with it an expanded conception of the audit function whichseeks to combine control and advisory functions by orienting the latter to the highest organisational levels morgan 1979 pp 169-70 twenty years after morgans observations the institute of internal auditors promulgated a new definition of

12、internal auditing which focuses on independence and objectivity identifying an assurance and consulting role for internal audit and emphasizing adding value and improving effectiveness of risk management control and governance processes krogstad etal 1999 p33 outlined the development of this new def

13、inition and noted that internal auditings interface with governance raises the stakes for the profession although this new interest in the potential of internal audit to contribute positively to corporate objectives offers an opportunity for a stronger claim to professional status difficulties remai

14、n pentland 2000 seeking to establish the boundaries of audit observed that auditors are experts in process rather than content in areas such as environmental audit specialists from other disciplines offer strong competition to the expert status of the traditional internal auditor similar challenges

15、are encountered in the area of risk management and may be rebutted by the assertion that internal audit has the advantage of independence icaew 2000 p9 but the tension remains between the consultancy role of internal audit and claims of independent status fogarty and kalbers 2000 explored a range of

16、 dimensions of professionalisation in internal audit identifying independence autonomy and self-regulation as key attributes but cautioning that organisations should also be aware that internal auditing inherently involves role conflict efforts to eliminate role conflict may deny internal auditors t

17、he very essence of their roles in the organisations p134 claims for professional status both support and are supported by the identification of areas in which professional expertise may be demonstrated the financial scandals which provoked world-wide concern with corporate governance in the 1990s hi

18、ghlighted apparent failures of accountability 9 inevitably audit and internal control mechanisms designed to secure accountability became a focus for the debate about reform internal auditors traditionally specialists in internal control but not highly regarded within organisations have attracted th

19、e attention of boards grappling with external demands for assurance about corporate governance practice thus turnbulls broader approach to internal control has offered internal audit the opportunity to claim expertise in the crucial area of risk management the power base of internal audit is firmly

20、established it is a key component of good corporate governance practice but to what extent has the opportunity identified for extending this advantage been exploited by internal auditors there is a consensus that important changes are occurring in the nature of internal auditing mcnamee 1995 charact

21、erised the history of internal auditing since the second world war as one of a transformation from validation of transactions to one of systems auditing they also detected a change in which internal auditors became a primary agent for transformational change in helping users of systems to design tes

22、t and monitor their own controls power 1999a and 1999b suggested that there has been a fundamental change in the nature of corporate governance from regulation from above to regulation from the inside and that the key to what he calls this proactive compliance based style of regulation is a risk bas

23、ed future orientation risk management is integral to the new self-governance of the organisation despite powers world view of an audit society it is likely that there is growing divergence of compliance cultures in many risk oriented approaches compliance is downplayed where risks are regarded as mi

24、nimal or susceptible to local management procedures may not be documented and compliance not assessed at the same time innovative risk management solutions are actively sought which may not require procedural compliance as previously noted different risks are subject to widely different regimes and

25、a compliance culture is only one kind of regime however the extent to which such changes have permeated organisations is not yet known internal auditors are certainly exhorted in the professional literature to embrace the opportunity to contribute to the achievement of corporate objectives through r

26、isk management for example deloitte and touche tohmatsu 2000 asserted the shift in the risk-control landscape creates both challenges and opportunities for internal auditors those that handle the challenge quickly and cost-effectively will be credited with helping their organisation meet its busines

27、s goals those that dont will be left behind stranded in a world where the attitude you are either part of the problem or part of the solution separates the survivors from the casualties there is still much work to be done and we hope that internal audit professionals will see beyond today and carve

28、a vision worthy of tomorrow p6 other evidence demonstrates that internal auditors certainly aspire to this reframing of their role in terms of risk management examples are offered by the new definition of internal auditing issued by the institute of internal auditors in june 1999 as well as commenta

29、ry in recent articles eg bou-raad 2000 chambers 2000 chambers observed the increasing references to risk over the last five years in the strap lines of professional journals and newsletters relating to internal audit as well as an increasing focus on risk in the titles of articles therein chambers 2

30、000 it is less clear that this ambition is being achieved research into organisations known for their leading edge risk management practices selim and mcnamee 1999 shows an alignment of risk management and internal audit practice but the authors acknowledge that this is by no means universal and ide

31、ntify changes in culture and competencies required of other internal audit functions if they are to go in the same direction the selim and mcnamee model is one in which risk assessment is followed by risk management and risk communication however their descriptive model of leading risk managers is o

32、ne in which internal audit is derived from the strategic planning process rather than a process which contributes a great deal to it survey research by griffiths 1999 is more broadly representative of current practice in a questionnaire study of fellow ftse 200 finance directors he found widespread

33、lukewarm or negative attitudes to internal audit and that the function was frequently seen as too low key and basic and therefore insufficiently business risk-oriented and that the function was lacking in skills and appropriately trained staff a survey of senior executives and senior internal audito

34、rs carried out by kpmg in the us kpmg 1999 indicated that a higher percentage of internal auditors than senior executives expected internal audit to have a developing role in identifying and evaluating risk twice as many internal auditors as senior executives viewed risk management as the means by w

35、hich internal audit added value senior executives saw the internal audit role as principally to ensure internal control effectiveness indicating that both groups saw these as distinct functions unlike the uk view represented in turnbull internal auditors also had a stronger perception of their curre

36、nt ability to assist in risk management activity than senior executives did but senior executives expressed strong a wish for this area to be developed a similar survey by deloitte and touche tohmatsu in new zealand reported that 憛ethere are no major significant differences in perception of the futu

37、re role of internal audit registered by all respondents apart from internal auditors expectation of a larger role in assessing operational efficiency and organisational performance than chief executives expect 2000 p10 the growth of concern for corporate governance has been of great benefit to the s

38、tanding of internal auditors and has boosted their claims to professional status by emphasising the benefits of independence of judgement and objectivity in their reports an occupation which was once confined to checking mundane compliance with systems devised by others has become elevated to profes

39、sional status and with a line of reporting to the higher levels of the company the observation that within corporate governance policy risk management has become closely aligned with internal control suggests that the extent to which risks are managed has now been annexed as a form of accountability

40、 rather than its focus - a yardstick against which a dimension of performance is measured this redefinition offers a new view of risk management as part of the accountability process implying a shift which blurs the distinction between responses to risk through risk management systems and accountabi

41、lity for risk supporting becks thesis that despite extended re gulation specific accountability is difficult to attribute to individuals or institutions the possibility arises that risk management has been adopted as much for its potential for blame avoidance as for improved accountability the paper

42、 has explored this through an analysis of the process of reinvention of internal control as risk management and an examination of the impact of this redefinition as embodied in the turnbull guidance on internal audit internal auditors have been exhorted by those seeking to establish their profession

43、alisation to present themselves as risk management experts basing this expertise on their familiarity with internal control processes but the extent to which this aspiration has been achieved in practical terms is unclear and should form the focus of future researchsourcelaura f spiramichael pageris

44、k managementthe reinvention of internal control and the changing role of internal audit jaccounting auditing accountability journal2003640-661重整組織和改造流程控制者角色的某些職能和權力機構一直以來所賦予其的某些權利作為代價摩根1979p168但內(nèi)部審計人員發(fā)現(xiàn)放棄某些權利是有問題的他們引用曾遭遇到的困難來證明當內(nèi)部審計人員試圖想要與被審計者建立起一種合作關系時那他們審計時就必須求助于機構當局才能取得想要的信息或者是處理暴露出的問題摩根提出最近國際內(nèi)部審

45、計協(xié)會強調內(nèi)部審計應服務于組織相比僅對管理層負責內(nèi)部審計人員更應該對董事會下的審計委員會和社會公眾負責這暗示著對內(nèi)部審計人員的角色和權利的定義又回到最初但是伴隨審計功能的是一個延伸的概念它試圖把控制者和建議者兩個角色結合在一起后者面向更高的組織層次摩根1979p169-170在摩根提出這個觀點二十年后內(nèi)部審計師協(xié)會發(fā)布了關于內(nèi)部審計的新定義該定義突出獨立性和客觀性表明其在內(nèi)部審計中應扮演保證和咨詢的角色并且強調它的增值作用提高風險管理的效用控制和管理流程的作用克勞格斯坦概括了這個新定義的發(fā)展并提到內(nèi)部審計與管理的融合增加了同業(yè)的利益雖然內(nèi)部審計的新定義對內(nèi)部審計的專業(yè)地位有了更高的要求這明顯有

46、助于企業(yè)目標的實現(xiàn)但困難依然存在潘特蘭德2000試圖建立審計的范圍它觀察到相比起要審計的內(nèi)容比如環(huán)境審計等審計人員在程序方面更加熟練來自其他領域的專家比傳統(tǒng)的內(nèi)部審計人員在提供專業(yè)服務方面有更強的競爭力類似的競爭還出現(xiàn)在風險管理領域并且可能內(nèi)部審計具有獨立性優(yōu)勢的聲明更易被人所質疑英格蘭及威爾士特許會計師協(xié)會2000p9壓力還留在內(nèi)部審計咨詢角色和獨立性的要求之間福加蒂和凱爾巴斯2000在內(nèi)部審計時探索過一系列專業(yè)方法把可識別的獨立性自治和自我調節(jié)作為關鍵因素后提醒到組織也應該意識到內(nèi)部審計內(nèi)部存在其固有的角色沖突努力消除角色沖突可能否定內(nèi)部審計人員在組織中的特有本質p134獨立性要求只有在專

47、業(yè)知識可以被證明的識別領域受到支持20世紀90年代關于公司治理的財務丑聞在全世界范圍內(nèi)被曝光企業(yè)責任明顯履行失敗因為輿論的壓力不可避免地外部審計內(nèi)部審計組織機構被賦予要對企業(yè)安全負責的責任那些傳統(tǒng)上內(nèi)部審計的專家原先在組織中常常不被重視的內(nèi)部審計師開始引起董事會的注意他們以此來滿足外部對保證公司治理的需求因此特恩布爾的理論更接近于內(nèi)部控制在風險管理的關鍵領域為內(nèi)部審計提供便利的觀點內(nèi)部審計的權利基礎被穩(wěn)固的建立起來它是一個良好的公司治理結構的主要組成部分但是內(nèi)部審計人員需要開發(fā)他們的這項被擴充出來的優(yōu)勢到什么程度呢現(xiàn)在能夠統(tǒng)一的觀點是內(nèi)部審計的本質正發(fā)生著重要的變化麥克寧1995研究內(nèi)部審計的歷史他從二戰(zhàn)后便從作為研究驗實證交易轉變的一員變成研究系統(tǒng)審計的一員他也發(fā)現(xiàn)內(nèi)部審計從幫助系統(tǒng)使用人的變革主要代理人變成設計制度和監(jiān)管他們自己設計的制度的人鮑爾1999a1999b提到公司治理有了一個根本的變化即從上級管理轉變成內(nèi)部管理他稱這基于管理風格的積極服從是基于未來方向的風