乌克兰的内部审计和内部控制系统研究外文翻译

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1、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UkraineinternalauditandinternalcontrolstudyMaterialSource:Documents&ReportsAuthor:InternationalFinanceCorporationOfthe67companiessurveyed,48percentofthecompaniesrespondedthattheyhadaninternalauditdcpartmcntOnly9percentoftherespondentsplanned

2、tocreateaninternalauditinthefuture.Therestofcompaniesindicatedthattheydo"somechecks”and,in15percentoftherespondents,someinternalauditfunctionsareperformedbytheexterneilauditorsTypical1y,where"somechecks”areperformed,theywouldbedoneinconnectionwithaspecialsituationan

3、d/orproblemandnotasanon-goingcontrolmeasure.Onlycompanieshavinganinternalauditdepartmentansweredthequestionsabouttheoperationandstruetureoftheinternalauditfunction.Outof67surveyed,32companieswithaninternalauditdepartmentprovidedanswers.44percentofrespondentsindicate

4、dthattheinternalauditdepartmentisnotmanagedasaseparatecorporatefunctionwithitsownbudgctandorganizationailstructurcThcabscnccofaseparatcbudgetandorganizationfortheinternalauditdepartmentappearsinconsistentwiththeindependencestandardforaneffectiveinternalauditfunction

5、.Inmorethanhalfofthecompaniessurveyed,theinternalauditdepartmenthasexistedforonetofiveyears-Inanotherquarterofthosesurveyed,thefunctionhasbeenopera.tingformorethanfiveyears.Therestofcompanieshavehadaninternalauditfunctionforlessthanoneyear.Almosthalfofthecompanieswi

6、thinternalauditdepartments45percentspendlessthan$50,000annuallytomaintaintheinternalauditfunctionThatcostseemsquitelowandmaybedistortedbythosecompaniesrespondingnegativelytotheabovequestionaboutanindependentbudgetunit.46percentofthecompaniesspendbetween$50,000and$30

7、0,000whichappearsamorereasonablerangetomaintainaneffectiveinternalauditfunction.SubordinationandReportingEmployeesoftheinternalauditdepartmentaresubordinatedandaccountabletoexecutivcmanagementin56pcrccntofsurveyedcompanies,whichis,again,inconsistentwiththeindependen

8、cestandard.Inonlyaminorityofthecompanies35percenttherearetheinternalauditorsreportingtoSupervisoryBoardorAuditCommitteeSincemultipieanswer