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1、外文翻譯UkraineinternalauditinternalcontrolstudyMaterialSource:Documents&ReptsAuth:InternationalFinanceCpationOfthe67companiessurveyed48percentofthecompaniesrespondedthattheyhadaninternalauditdepartment.Only9percentoftheresp
2、ondentsplannedtocreateaninternalauditinthefuture.Therestofcompaniesindicatedthattheydo“somechecks”in15percentoftherespondentssomeinternalauditfunctionsareperfmedbytheexternalaudits.Typicallywhere“somechecks”areperfmedthe
3、ywouldbedoneinconnectionwithaspecialsituationproblemnotasanongoingcontrolmeasure.Onlycompanieshavinganinternalauditdepartmentansweredthequestionsabouttheoperationstructureoftheinternalauditfunction.Outof67surveyed32compa
4、nieswithaninternalauditdepartmentprovidedanswers.44percentofrespondentsindicatedthattheinternalauditdepartmentisnotmanagedasaseparatecpatefunctionwithitsownbudgetganizationalstructure.Theabsenceofaseparatebudgetganizatio
5、nftheinternalauditdepartmentappearsinconsistentwiththeindependencestardfaneffectiveinternalauditfunction.Inmethanhalfofthecompaniessurveyedtheinternalauditdepartmenthasexistedfonetofiveyears.Inanotherquarterofthosesurvey
6、edthefunctionhasbeenoperatingfmethanfiveyears.Therestofcompanieshavehadaninternalauditfunctionflessthanoneyear.Almosthalfofthecompanieswithinternalauditdepartments(45percent)spendlessthan$50000annuallytomaintaintheintern
7、alauditfunction.Thatcostseemsquitelowmaybedisttedbythosecompaniesrespondingnegativelytotheabovequestionaboutanindependentbudgetunit.46percentofthecompaniesspendbetween$50000$300000whichappearsamereasonablerangetomaintain
8、aneffectiveinternalauditfunction.SubdinationReptingEmployeesoftheinternalauditdepartmentaresubdinatedaccountabletoexecutivemanagementin56percentofsurveyedcompanieswhichisagaininconsistentwiththeindependencestard.Inonlyam
9、inityofthecompaniesOnlyonefourthoftheinternalauditdepartmentemployeesinthesurveyedcompanieshaveprofessionalcertifications.Ofthatpercentageonly2percentofemployeesholdacertificatefromtheInternationalInstituteofInternalAudi
10、ts(CIA).ThiscouldindicatethattheprofessionalpracticeofinternalauditingtheoverallprofessionalstingoftheinternalauditarenotwelldevelopedinUkraine.AuditMethodologyProcessTheroleimptanceoftheinternalauditdepartmentinthemajit
11、yofrespondents(69percent)aredefinedbytheterontheinternalauditdepartment.Inonefourthofthosesurveyedtheroleoftheinternalauditdepartmentisspecifiedintheteroninternalcontrol.Themajityofrespondentssaidthatthemaindocumentthatr
12、egulatestheactivityoftheinternalauditdepartmentwastheterontheinternalauditdepartment41percentofthesurveyedcompaniesmentionedthatproceduresoftheinternalauditdepartmentregulatedtheactivityofthedepartment(multipleanswerswer
13、epossible).Asomewhatsurprisingpercentage(19percent)ofrespondentsdidnothavedocumentationftheinternalauditdepartment.Inalmostallcompanieswherethereisaninternalauditdepartmentcomponentsoftheprocessincludetheanalysisofbusine
14、ssprocessesoperationsdevelopmentofrecommendationsfimprovementofinternalcontrol.Assessmentoftheeffectivenessofcontrolsriskmanagementarealsocomponentsinamajityofthecompanies.Theserepresentimptantinternalauditfunctionssoiti
15、sencouragingthattheyarepresentinmostofthecompaniesresponding.Themajtypesofauditthattheinternalauditdepartmentconductsrepresentabroadspectrumofinternalauditactivity(multipleanswerswererequested)thepriityassignedtoeachacti
16、vitybytherespondentwasnotestablishedinthesurveyresults.HoweveritisinterestingtonotethatITsystemauditsareperfmedinonly34percentofthecompanies.ThelackoffocusonITauditcontrolsisnotedinotherpartsofthesurveyindicatesapossible
17、deficiencyintheattentiongiventothiskeycontrolcomponent.Itwasencouragingthat75percentofthesurveyedcompaniescreateanannualplan(program)ftheinternalauditdepartment.Unftunatelythebasisfthedevelopmentoftheannualinternalauditp
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