內(nèi)部審計(jì)工作的未來(lái)展望【外文翻譯】

1、<p><b>　　外文翻譯</b></p><p><b>　　原文</b></p><p>　　The Future Perspective of The Internal Audit Function</p><p>　　Material Source: http://oeconomica.uab.ro/u

2、pload/lucrari/1120091/19.pdf</p><p>　　Author: Cristina Bota-Avram,Atanasiu Pop,Florin Bota-Avram</p><p>　　(4)The context of current economic crisis</p><p>　　The first signs of this

3、global economic crisis were felt in the summer of 2007,when financial institutions began to recognize that they were facing with growing losses related significant subprime mortgages(known as having a high rate of risk).

4、The result was the investors were trying to escape the financial derivatives based on subprime mortgage system,redirecting investment to speculation based on the price of basic goods.At the same time,the system real esta

5、te in the United States is faced wit</p><p>　　A recent report published by ACCA on the financial crisis,has identified two major categories of factors that gave rise to the onset of the credit crunch in the

6、U.S.,namely:</p><p>　　1．Main factors:</p><p>　　The failure of corporate governance(to be acting in the interests of shareholders,if not a conflict of interest arises which requires professionali

7、sm and ethics at the company level);</p><p>　　Failure institutions to properly asses and manage inherent risks between the business and pay system and granting incentives,which were not designed for the bene

8、fit of all shareholders;</p><p>　　Errors in identifying and managing risk;</p><p>　　Influence of low or even a minimum output of risk management departments of the banks;</p><p>　　W

9、eaknesses in financial reporting and regulatory systems.</p><p>　　2．Secondary factors:</p><p>　　Too great complexity of financial products,with little experience of managers across the risks ass

10、ociated with these products;</p><p>　　Human errors embodied in failures in assessing cultural influences and motivational factors such as rigidity in thinking and unwillingness to adapt to change;</p>

11、<p>　　Lack of proper understanding by the management in designing business models,leading to poor management oversight;</p><p>　　The lack of strict supervision of the non executive directors,one possib

12、le cause being the poor understanding of the complexity of businesses;</p><p>　　Unhealthy habits acquired as a result of a market that was too long in a position enabling environment for running hedge transa

13、ctions.</p><p>　　The major impact of the crisis on the global economy has led many committees and bodies investigate which were the main causes which led the outbreak and spread of this global onomic crisis.

14、A group of legislators(Senior Supervisors Group,2008)from United States, itain,France,Germany,and Switzerland have issued a report highlighting gaps and shortcomings risk management processes,promoting the idea that risk

15、 management was a key contributor ficient in generating this current economic crisis.Analy</p><p>　　Analyzing potential causes of the global economic crisis,from internal audit’s point of view,we consider th

16、e generation of these negative phenomena was occurred by at least following situations:</p><p>　　1.Internal audit department was not interested in respecting and ensuring compliance with internal audit stand

17、ards,this disregard being manifested by the internal audit customers(management and audit committee).</p><p>　　2.Internal Audit Department carried out its assessment regarding the risk management process and

18、 the final reports over the potential risks that could threat the normal course of business were submitted to the management of the companies,but internal auditors were not sufficiently able to identify and report defici

19、encies within a reasonable time for the operation of significant changes in the process of risk management.</p><p>　　3.Internal Audit Department has made assessments of risk management,but these results were

20、 not communicated to the management.</p><p>　　4.Internal Audit Department fully respect the international standards for internal audit by doing the assessment,monitoring and reporting to management the resul

21、ts on the effectiveness of risk management,but management and the audit committee had ignored all these reports,considering them too less important.</p><p>　　Leech T.,a distinguished member of the Canadian I

22、nstitute of Internal Auditors and Inspectors Association of Certified Fraud Examiners in the U.S.and internationally recognized because of his knowledge in management risk,risk assessment,development of internal audit an

23、d prevention and detection of fraud events,had been conducted a lot of many surveys in many organizations in several countries from different sectors of activity.The results of these studies (Leech,2009)determined Leech

24、to apprecia</p><p>　　The new version of the internal audit standards adopted by the Institute of Internal Auditors (IIA),revised in October 2008 and applicable from January 1 2009,present certain substantive

25、 changes,which are designed to enhance the role and contribution of internal audit in monitoring, assessing and reporting on the effectiveness of conducting of risk management process.In this context,it becomes absolutel

26、y necessary to establish a reference framework in assessing and reporting on the effectiveness</p><p>　　(5)Economic crisis:key themes for refocusing internal audit activity</p><p>　　It becomes m

27、ore than obviously this current economic crisis,which is characterized by some experts as unprecedented,will have a significant impact on the development of several areas,one of these being the internal audit activity.Pr

28、oposing to determine the coordinates that will determine the future evolution of internal audit,Ernst&Young conducted a study in 2008 among internal audit directors from 348 companies in 35 countries.The results obta

29、ined were interesting:</p><p>　　The scope of internal audit will expand significantly in the forthcoming period and the role of internal audit in its efforts of improving the activities and the processes wit

30、hin the companies will become more and more focused on strategic aspects;</p><p>　　Significant changes will have to be made in some of the following categories:governance, human resources involved,the infras

31、tructure activities performed;</p><p>　　Internal audit will have to focus over the development of internal audit skills’necessary in the process of risk management that have to be focused more and more over

32、the operational and strategic risks.In the same time,internal audit will have to develop better skills to identify a wider range of risks specific to different business sectors;</p><p>　　The expectations of

33、management and audit committees vis-à-vis internal auditors will increase significantly,given to the fact that importance of internal audit and its ability to combat the negative effects in the context of current ec

34、onomic crisis is becoming more and more.</p><p>　　In order to evaluate the extent to which the global economic and financial crisis has impacted internal audit activities,IIA and IIA Research Foundation(IIAR

35、F)conducted a survey in early March 2009,asking the participants about the overall impact of the economic slowdown on their organizations and,subsequently,over their internal audit efforts.The respondents were asked a lo

36、t of questions in order to determine the impact of the current economic crisis on their internal audit activity.So,one firs</p><p>　　Figure no.1</p><p>　　The impact of Current Financial Crisis o

37、n Internal Audit Budgets</p><p>　　It is obviously that current economic crisis continues to affect organizations at different levels.In this context many internal audit activities are going to change the foc

38、us of their activities, transforming a significant part of more traditional audit work and concentrating more on the emerging risks that have surfaced from the changing business and economic environment.In order to deter

39、mine the extent of these future changes,the participants at IIA survey were asked to specify how internal a</p><p>　　Figure no.2</p><p>　　Changes in Internal Audit Activities during the Past 12

40、Months</p><p>　　Source:IIA(2009)</p><p>　　When asking about the areas that internal audit will focus its attention over the next 12 months,more than half of all respondents(56 percent)will incre

41、ase their focus over financial and operational risks,and nearly 50 percent of all will increase their focus in areas like cost/expense reduction or containment areas and in assessing the effectiveness of risk management

42、efforts(47 percent). </p><p>　　Figure no.3</p><p>　　Changes in Internal Audit Activities for the Next 12 Months in the vision of respon

43、dents</p><p>　　Another significant conclusion of IIA survey is given by the necessity of internal audit activity of assessing the stakeholders’expectations.For that they have to ensure their efforts will rem

44、ain aligned to those of their stakeholders.In this direction internal audit should make more efforts for providing assurance to the board,audit committee,management and regulators(IIA,2009):</p><p>　　Boards

45、and audit committees.Internal audit must offer an assurance over the effectiveness of risk management efforts and on the adequacy of financial and operational controls. Internal auditors have to become the“eyes and ears”

46、of the board and audit committee, providing independent and objective feedback on areas of interest,as well as underlying companywide potential risks and performance enhancing opportunities.</p><p>　　Managem

47、ent.Internal audit must assure the management on the effectiveness of operational and financial controls,as well as provide insight on cost structure and reduction opportunities.</p><p>　　Regulators.Internal

48、 audit have to assure regulators over the efforts of the organization in the assuring of compliance and transparency. </p><p>　　Another study was realized by IIA Global Audit Information Network(IIA GAIN,200

49、9) consisted into a roundtable survey from 34 Fortune 100 company chief executive auditors.The results of the roundtable discussions show that internal audit will have to extend its attention in several key areas,from wh

50、ich the assessing of the effectiveness of risk management will play an increasingly vital role for internal auditing. Also internal audit will play a significant role in the process of connecting the o</p><p&g

51、t;　　The roundtable participants also offer a lot of significant suggestions that internal auditor must take into consideration in order to face to the new challenges that internal auditors have to face with:</p>&

52、lt;p>　　Enhancing the communication with management and the audit committee in order to know better their expectations.</p><p>　　Increasing of the focus over risk management and governance processes and fo

53、r that it is necessary a hard looking at the organizational structure and business strategies.</p><p>　　Strengthen the risk assessment process.</p><p>　　Operating with a more flexible and adapta

54、ble audit plan which has to be aligned with business objectives.</p><p>　　Focusing on recession related risks and activities,especially by incorporating the cost structure and revenue enhancement review into

55、 the audit activity.</p><p>　　Expanding the fraud testing in the audit plan through incorporating technology in order to review a broader transaction for the potential anomalies.</p><p>　　Streng

56、thening the relationships and communications with the organization’s other governance,risk,and control functions and meeting with risk champions regularly.</p><p>　　Enhancing the efficiency of the audit proc

57、esses.</p><p>　　Analyzing the results of the studies presented above,it becomes clear that internal audit will need to redefine the centers of interest,the adapted the scope of traditional objectives to thos

58、e generated by the new economic context of the crisis.In this context,the professional organism from international level will play an important role in coordinating the internal audit activity,which have to be more and m

59、ore directed to the defining of a reference framework very well established within the in</p><p><b>　　譯文</b></p><p>　　內(nèi)部審計(jì)工作的未來(lái)展望</p><p>　　資料來(lái)源: http://oeconomica.uab.ro

60、/upload/lucrari/1120091/19.pdf</p><p>　　作者：Cristina Bota-Avram,Atanasiu Pop,Florin Bota-Avram</p><p>　?。?）當(dāng)前經(jīng)濟(jì)危機(jī)的背景</p><p>　　當(dāng)金融機(jī)構(gòu)開(kāi)始意識(shí)到他們所面臨著由次貸危機(jī)（具有高風(fēng)險(xiǎn)率）所帶來(lái)的損失正日益增長(zhǎng)時(shí)，2007年夏天已顯露出全球經(jīng)

61、濟(jì)危機(jī)的跡象。其結(jié)果是投資者企圖抽走以次級(jí)抵押制度為基礎(chǔ)的金融衍生工具，以投機(jī)行為在商品基礎(chǔ)價(jià)格上進(jìn)行重定向投資。同時(shí)，美國(guó)的房地產(chǎn)經(jīng)濟(jì)形勢(shì)變得相當(dāng)嚴(yán)峻，這體現(xiàn)在房產(chǎn)交易價(jià)格的大幅度降低。漸漸地，全球信貸市場(chǎng)上的流動(dòng)資金量顯著減少，這進(jìn)一步導(dǎo)致了金融體系信心的下降以及信貸成本的增加，信貸市場(chǎng)上資源的可用性日益減少，逐漸形成人們所知的“信貸緊縮”，后來(lái)變成全球經(jīng)濟(jì)危機(jī)，并對(duì)不同程度經(jīng)濟(jì)發(fā)展水平的國(guó)家產(chǎn)生連續(xù)性影響。</p>

62、<p>　　最近一份由特許公認(rèn)會(huì)計(jì)師公會(huì)公布的金融危機(jī)發(fā)布的報(bào)告指出，已經(jīng)確定了導(dǎo)致美國(guó)次貸危機(jī)發(fā)生的兩個(gè)主要因素：</p><p><b>　　1、主要因素</b></p><p>　　公司治理失敗（以股東利益行事，如果不是在公司專業(yè)及道德層次發(fā)生利益沖突。）；</p><p>　　機(jī)構(gòu)未能正確評(píng)估和管理業(yè)務(wù)及薪酬制度和激勵(lì)機(jī)制之間

63、的固有風(fēng)險(xiǎn)，而不是為所有股東利益的設(shè)計(jì)；</p><p>　　錯(cuò)誤識(shí)別和管理風(fēng)險(xiǎn)；</p><p>　　對(duì)銀行風(fēng)險(xiǎn)管理部門產(chǎn)生較低的甚至是最小的影響；</p><p>　　財(cái)務(wù)報(bào)告和監(jiān)管系統(tǒng)的弱點(diǎn)。</p><p><b>　　2、次要因素</b></p><p>　　太過(guò)于復(fù)雜的金融產(chǎn)品，并且與

64、這些產(chǎn)品有關(guān)的風(fēng)險(xiǎn)管理經(jīng)驗(yàn)很少；</p><p>　　人為錯(cuò)誤體現(xiàn)在對(duì)文化影響的評(píng)估失敗，以及如思維僵化和不愿意適應(yīng)變化等激勵(lì)因素的失效。</p><p>　　對(duì)所設(shè)計(jì)的商業(yè)管理模式缺乏正確理解，導(dǎo)致管理層不善監(jiān)督；</p><p>　　對(duì)非執(zhí)行董事缺乏嚴(yán)格的監(jiān)督，一個(gè)可能的原因是對(duì)該企業(yè)業(yè)務(wù)的復(fù)雜性認(rèn)識(shí)不足；</p><p>　　在一個(gè)市場(chǎng)

65、上的有利環(huán)境位置長(zhǎng)期進(jìn)行對(duì)沖交易是個(gè)不良習(xí)慣。</p><p>　　該危機(jī)對(duì)全球經(jīng)濟(jì)產(chǎn)生了重大的影響，許多委員會(huì)和機(jī)構(gòu)都在調(diào)查導(dǎo)致全球經(jīng)濟(jì)危機(jī)爆發(fā)和蔓延的主要根源。一組來(lái)自美國(guó)、英國(guó)、法國(guó)、德國(guó)和瑞士的立法者（集團(tuán)高級(jí)主管，2008）發(fā)布了一份報(bào)告，報(bào)告指出風(fēng)險(xiǎn)管理流程的突出差距和不足之處，并提出當(dāng)前產(chǎn)生經(jīng)濟(jì)危機(jī)是因?yàn)槿狈︼L(fēng)險(xiǎn)管理這個(gè)關(guān)鍵因素，分析該地區(qū)的部分企業(yè)遭受金融危機(jī)產(chǎn)生的影響（尤其是提供金融服務(wù)業(yè)的公司

66、），該報(bào)告旨在突出不受金融危機(jī)影響和受經(jīng)濟(jì)衰退影響較深的企業(yè)的的特點(diǎn)。在受影響企業(yè)地區(qū)的一個(gè)消極因素是風(fēng)險(xiǎn)管理識(shí)別的失敗和由于所提供的服務(wù)復(fù)雜性日益增加和風(fēng)險(xiǎn)性業(yè)務(wù)的進(jìn)行帶來(lái)的管理風(fēng)險(xiǎn)有效性。該報(bào)告的結(jié)論之一是，受影響的企業(yè)必須審查風(fēng)險(xiǎn)管理程序的運(yùn)作過(guò)程，以提高程序效率。</p><p>　　從內(nèi)部審計(jì)的角度來(lái)分析全球經(jīng)濟(jì)危機(jī)的可能原因，我們認(rèn)為這些消極現(xiàn)象的產(chǎn)生的原因是至少發(fā)生了以下情況：</p>

67、<p>　　1．內(nèi)部審計(jì)部門不尊重和重視內(nèi)部審計(jì)標(biāo)準(zhǔn)，這正是內(nèi)部審計(jì)客戶（管理和審計(jì)委員會(huì)）被無(wú)視的體現(xiàn)。</p><p>　　2．內(nèi)部審計(jì)部門開(kāi)展的有關(guān)風(fēng)險(xiǎn)管理過(guò)程的評(píng)估，向企業(yè)管理層提交的最終報(bào)告中可能存在威脅正常業(yè)務(wù)的潛在風(fēng)險(xiǎn)，但是內(nèi)部審計(jì)人員不能在合理時(shí)間內(nèi)識(shí)別和報(bào)告風(fēng)險(xiǎn)管理運(yùn)作過(guò)程中的重大變化帶來(lái)的缺陷。</p><p>　　3．內(nèi)部審計(jì)部們已作出風(fēng)險(xiǎn)管理評(píng)估，但這些

68、結(jié)果并沒(méi)有傳達(dá)給管理層。</p><p>　　4．內(nèi)部審計(jì)部門根據(jù)內(nèi)部審計(jì)工作的國(guó)際標(biāo)準(zhǔn)進(jìn)行評(píng)估，監(jiān)測(cè)并向管理層報(bào)告風(fēng)險(xiǎn)管理有效性的結(jié)果，但管理層和審計(jì)委員會(huì)無(wú)視所有這些報(bào)告，認(rèn)為它們不重要。</p><p>　　Leech T，加拿大內(nèi)部審計(jì)協(xié)會(huì)和美國(guó)注冊(cè)舞弊審核督察協(xié)會(huì)的一位杰出成員，因?yàn)樗诠芾盹L(fēng)險(xiǎn)，風(fēng)險(xiǎn)評(píng)估，內(nèi)部審計(jì)，預(yù)防和偵查欺詐事件的等方面知識(shí)受到國(guó)際認(rèn)可，目前已在多個(gè)國(guó)家多個(gè)

69、組織的不同部門的活動(dòng)進(jìn)行了多次調(diào)查。Leech所做的這些研究結(jié)果都反應(yīng)了一個(gè)很普遍的現(xiàn)象（這實(shí)際上可以被認(rèn)為是這場(chǎng)危機(jī)的原因之一），即內(nèi)部審計(jì)人員對(duì)風(fēng)險(xiǎn)管理的評(píng)估和報(bào)告都已達(dá)到要求，但是他們都沒(méi)有在適當(dāng)?shù)臅r(shí)間內(nèi)確定和報(bào)告缺陷對(duì)風(fēng)險(xiǎn)管理效率造成的威脅。</p><p>　　內(nèi)部審計(jì)標(biāo)準(zhǔn)的新版本由內(nèi)部審計(jì)協(xié)會(huì)（IIA）于2008年10月重新修訂并從2009年1月1日起通用，其中有一些實(shí)質(zhì)性的變化，其目的是為了加強(qiáng)內(nèi)部

70、審計(jì)的貢獻(xiàn)和監(jiān)督作用，對(duì)風(fēng)險(xiǎn)管理過(guò)程進(jìn)行評(píng)估并對(duì)其效益進(jìn)行匯報(bào)，在這種情況下，《標(biāo)準(zhǔn)》成為建立風(fēng)險(xiǎn)管理評(píng)估和對(duì)有效性報(bào)告的參考框架，這一框架的主要目標(biāo)是為內(nèi)部審計(jì)人員進(jìn)行必要的技能傳輸，以確保遵守協(xié)會(huì)標(biāo)準(zhǔn)，特別是在環(huán)境方面被全球經(jīng)濟(jì)危機(jī)現(xiàn)象的威脅所產(chǎn)生的消極影響難以想象。</p><p>　?。?）經(jīng)濟(jì)危機(jī)：對(duì)重新調(diào)整內(nèi)部審計(jì)活動(dòng)的重要主題</p><p>　　很顯然，當(dāng)前的這場(chǎng)被專家形容

71、為前所未有的經(jīng)濟(jì)危機(jī)將會(huì)對(duì)很多領(lǐng)域的發(fā)展產(chǎn)生重大影響，其中一個(gè)就是內(nèi)部審計(jì)活動(dòng)。建議確定的坐標(biāo)會(huì)決定內(nèi)部審計(jì)的未來(lái)發(fā)展，安永會(huì)計(jì)師事務(wù)所在2008年由來(lái)自35個(gè)國(guó)家的348個(gè)企業(yè)的內(nèi)部審計(jì)首席執(zhí)行官所進(jìn)行了一份研究。研究得到的結(jié)果相當(dāng)有趣：</p><p>　　內(nèi)部審計(jì)的范圍和內(nèi)部審計(jì)工作在改善內(nèi)部審計(jì)活動(dòng)中扮演的角色將在今后大幅擴(kuò)大，企業(yè)內(nèi)部流程將更多的以戰(zhàn)略問(wèn)題為重點(diǎn)。</p><p>

72、;　　必須在以下方面進(jìn)行重大改革：治理，參與人力資源管理，基礎(chǔ)設(shè)置活動(dòng)的執(zhí)行。</p><p>　　內(nèi)部審計(jì)應(yīng)將集中開(kāi)發(fā)風(fēng)險(xiǎn)管理過(guò)程中業(yè)務(wù)的戰(zhàn)略風(fēng)險(xiǎn)上的內(nèi)部審計(jì)必要技能，同時(shí)，內(nèi)部審計(jì)也應(yīng)開(kāi)發(fā)更好的技能為不同的業(yè)務(wù)部門確定一個(gè)更廣泛的風(fēng)險(xiǎn)。</p><p>　　鑒于在當(dāng)前經(jīng)濟(jì)危機(jī)的背景下，內(nèi)部審計(jì)和其打擊消極影響的能力變得愈加重要，管理層和審計(jì)委員會(huì)對(duì)于內(nèi)部審計(jì)人員的期望將大幅增加。<

73、;/p><p>　　為了評(píng)估全球經(jīng)濟(jì)和金融危機(jī)影響內(nèi)部審計(jì)活動(dòng)的嚴(yán)重程度，IIA和IIA研究基金會(huì)在2009年3月初進(jìn)行了以一項(xiàng)調(diào)查，詢問(wèn)了參與調(diào)查者經(jīng)濟(jì)放緩對(duì)他們組織的整體影響，以及后來(lái)對(duì)內(nèi)部審計(jì)工作的影響。受訪者被問(wèn)了很多問(wèn)題，以確定當(dāng)前經(jīng)濟(jì)危機(jī)對(duì)內(nèi)部審計(jì)活動(dòng)的影響。其中第一個(gè)問(wèn)題是請(qǐng)受訪者確定他們的預(yù)算在過(guò)于12個(gè)月內(nèi)發(fā)生的改變。雖然有41％的受訪者表示他們的預(yù)算沒(méi)有太大的變化（如圖1所示），但仍有51％的受訪

74、者表示他們的預(yù)算都有不同程度上的縮減，從不到10％到超過(guò)50％都有。</p><p><b>　　圖1</b></p><p>　　關(guān)于內(nèi)部審計(jì)的財(cái)政預(yù)算案的影響，當(dāng)前金融危機(jī)</p><p>　　很顯然，當(dāng)前經(jīng)濟(jì)危機(jī)將繼續(xù)影響各大中小型企業(yè)。在這方面許多內(nèi)部審計(jì)活動(dòng)將改變其活動(dòng)重點(diǎn)，改變相當(dāng)一部分傳統(tǒng)的審計(jì)工作，并更多的集中于那些漸漸浮現(xiàn)的新

75、興產(chǎn)業(yè)和經(jīng)濟(jì)環(huán)境變化所帶來(lái)的風(fēng)險(xiǎn)。為了確定這些未來(lái)變化的程度，IIA的調(diào)查訪問(wèn)者被要求指明內(nèi)部審計(jì)活動(dòng)在過(guò)去一年的發(fā)展，并確定在未來(lái)的12個(gè)月內(nèi)部審計(jì)活動(dòng)在從財(cái)務(wù)和業(yè)務(wù)風(fēng)險(xiǎn)，到流動(dòng)資產(chǎn)和聲譽(yù)風(fēng)險(xiǎn)的12個(gè)類別中將有所增加。這12 個(gè)類別中的九個(gè)（如圖2所示），大部分的受訪者表示他們的工作在過(guò)去的12個(gè)月內(nèi)基本相同。然而，許多內(nèi)部審計(jì)活動(dòng)改變了與當(dāng)前經(jīng)濟(jì)危機(jī)密切相關(guān)的領(lǐng)域的覆蓋量。大部分受訪者表示，覆蓋率在過(guò)去一年中增加的兩個(gè)領(lǐng)域是成本＼費(fèi)

76、用的減少或遏制（47％）和業(yè)務(wù)風(fēng)險(xiǎn)（47％）。</p><p><b>　　圖2</b></p><p>　　在內(nèi)部審計(jì)活動(dòng)的變化在過(guò)去12個(gè)月</p><p>　　來(lái)源：IIA（2009）</p><p>　　當(dāng)問(wèn)到內(nèi)部審計(jì)在未來(lái)12個(gè)月內(nèi)重點(diǎn)關(guān)注的領(lǐng)域時(shí)，超過(guò)一半（56％）的受訪者表示會(huì)重點(diǎn)關(guān)注他們的財(cái)務(wù)和業(yè)務(wù)風(fēng)險(xiǎn)，

77、近50％的受訪者表示會(huì)更關(guān)注諸如成本＼費(fèi)用減少或遏制和風(fēng)險(xiǎn)管理評(píng)估工作的成效方面（47％）。</p><p><b>　　圖3</b></p><p>　　在未來(lái)12個(gè)月內(nèi)，在視覺(jué)的受訪者在內(nèi)部審計(jì)活動(dòng)</p><p>　　IIA的調(diào)查顯示的另一個(gè)重要結(jié)論是內(nèi)部審計(jì)評(píng)估股東期望值的必要性，因此，必須確保他們所作的努力與股東期望相一致。在這方面，

78、內(nèi)部審計(jì)應(yīng)當(dāng)向董事會(huì)，審計(jì)委員會(huì)，管理和監(jiān)管機(jī)構(gòu)協(xié)會(huì)(IIA,2009)提供保證：</p><p>　　董事會(huì)和審計(jì)委員會(huì)。內(nèi)部審計(jì)必須提供對(duì)風(fēng)險(xiǎn)管理工作成效和對(duì)財(cái)務(wù)及營(yíng)運(yùn)監(jiān)控充足的保證。內(nèi)部審計(jì)人員要成為董事會(huì)及審計(jì)委員會(huì)的“眼鏡和耳朵”，為企業(yè)利益提供獨(dú)立和客觀的反饋，以及提升公司潛在風(fēng)險(xiǎn)和性能的機(jī)會(huì)</p><p>　　管理。內(nèi)部審計(jì)必須保證對(duì)業(yè)務(wù)和財(cái)務(wù)控制有效性的管理，以及提供有關(guān)

79、的成本結(jié)構(gòu)和減排機(jī)會(huì)的洞察力。</p><p>　　穩(wěn)壓器。內(nèi)部審核必須保證該組織在確保合規(guī)性和透明度方面的監(jiān)管力度</p><p>　　另一項(xiàng)研究是由來(lái)自34個(gè)財(cái)富100強(qiáng)公司首席執(zhí)行審計(jì)師組成的IIA全球?qū)徲?jì)信息網(wǎng)（IIA GAIN，2009年）進(jìn)行。圓桌討論結(jié)果表明，內(nèi)部審計(jì)將不得不延長(zhǎng)在若干關(guān)鍵領(lǐng)域的關(guān)注，其中風(fēng)險(xiǎn)管理有效性的評(píng)估將在內(nèi)部審計(jì)中發(fā)揮的重要作用，內(nèi)部審計(jì)也將在于組織連

80、接的確定企業(yè)風(fēng)險(xiǎn)的業(yè)務(wù)戰(zhàn)略過(guò)程扮演重要作用?，F(xiàn)在是內(nèi)部審計(jì)人員提高他們的地位和內(nèi)部審計(jì)活動(dòng)信譽(yù)的時(shí)刻。</p><p>　　圓桌會(huì)議與會(huì)者還提供了一個(gè)重要的建議，為了面對(duì)更多新的挑戰(zhàn)，內(nèi)部審計(jì)人員必須考慮去面對(duì)一下問(wèn)題：</p><p>　　加強(qiáng)與管理層和審計(jì)委員會(huì)的溝通，以便更好地了解他們的期望。</p><p>　　提高對(duì)風(fēng)險(xiǎn)管理和治理進(jìn)程關(guān)注度，特別在組織結(jié)構(gòu)

81、和經(jīng)營(yíng)策略方面</p><p><b>　　加強(qiáng)風(fēng)險(xiǎn)評(píng)估過(guò)程。</b></p><p>　　實(shí)施的審計(jì)計(jì)劃更靈活，適應(yīng)性更強(qiáng)，且與業(yè)務(wù)目標(biāo)保持一致。</p><p>　　圍繞經(jīng)濟(jì)衰退和有關(guān)風(fēng)險(xiǎn)活動(dòng)，特別是將成本結(jié)構(gòu)和收入的提高審查納入審計(jì)活動(dòng)。</p><p>　　通過(guò)擴(kuò)大技術(shù)將舞弊測(cè)試納入審計(jì)計(jì)劃以審查更廣泛的潛在異常

82、交易。</p><p>　　加強(qiáng)與組織的其他治理，風(fēng)險(xiǎn)管理和風(fēng)險(xiǎn)控制功能的關(guān)系和溝通，并定期與存在最多風(fēng)險(xiǎn)的部門舉行會(huì)議。</p><p>　　加強(qiáng)審計(jì)過(guò)程的效率。</p><p>　　分析上述所提到的研究結(jié)果，內(nèi)部審計(jì)將需要重新界定利益中心，以適應(yīng)在新經(jīng)濟(jì)危機(jī)的背景下產(chǎn)生的傳統(tǒng)目標(biāo)的范圍。在這種情況下，國(guó)際性的專業(yè)機(jī)構(gòu)將在協(xié)調(diào)內(nèi)部審計(jì)活動(dòng)中發(fā)揮重要作用，更有針對(duì)性