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1、外文翻译-内部审计的蜕变 本科毕业论文设计外 文 翻 译外文题目 MichaelRisk managementThe reinvention of internal control and the changing role of internal audit 外文出处 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 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
