内部审计的蜕变【外文翻译】

内部审计的蜕变【外文翻译】

ID:345627

大小:54.50 KB

页数:11页

时间:2017-07-26

内部审计的蜕变【外文翻译】_第1页
内部审计的蜕变【外文翻译】_第2页
内部审计的蜕变【外文翻译】_第3页
内部审计的蜕变【外文翻译】_第4页
内部审计的蜕变【外文翻译】_第5页
资源描述:

《内部审计的蜕变【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库

1、本科毕业论文(设计)外文翻译外文题目Michael.Riskmanagement:Thereinventionofinternalcontrolandthechangingroleofinternalaudit外文出处Accounting,Auditing&AccountabilityJournal外文作者LauraF.Spira/MichaelPage原文:THEMETAMORPHOSISOFINTERNALAUDITInthissectionwetracethedevelopmentofinternalauditandc

2、omparetherhetoricoftheassociationsseekingtoprofessionalisetheactivitywiththechangeswhichareoccurringintheworkofinternalauditorsasaresultofexternalpressuresandtheopportunitytoexpandtheirremitwhichtheredefinitionofinternalcontrolaffords.Historically,internalaudithasb

3、eenviewedasamonitoringfunction,the‘organizationalpolicemanandwatchdog’(Morgan,1979,p.161),toleratedasanecessarycomponentoforganizationalcontrolbutdeemedsubservienttotheachievementofmajorcorporateobjectives.Anexaminationofthepressuresoninternalauditinrecentyearsreve

4、alsthestructuretodemonstratethatthefunctioncanaddvalue.Outsourcingoftheinternalauditfunctionbecamepopularduringthe1980sasthecostsofinternalauditwerebeingcloselyscrutinizedinmanycompanies,oftenasaresultoftheapplicationofbusinessprocessre-engineeringtechniques.Themov

5、etooutsourcingwasoneofthedrivingforcesforchangeininternalaudit.Thelargeaccountingfirmssawopportunitiesfornewbusiness.Bruce(1996)suestedthatariskmanagementapproachtostrategybytopmanagementandadesiretoviewitinanintegratedwaywasanimpetustowardsintegrationofexternaland

6、internalaudit,buttheneedforindependenceofexternalauditorsprovidedacountervailingpressure.11Theresponseoftheinternalauditcommunityhasbeentoemphasiseprofessionalismandthepotentialofinternalaudittoaddvalue.KalbersandFogarty(1995)observedthatdiscussionsaboutprofessiona

7、lismhaveexercisedinternalauditorsformanyyears.In1979,Morganidentifiedtheaspirationofinternalauditorstomovefrom‘controller’to‘controller-adviser’aspartoftheprocessofprofessionalisationofinternalaudit,notingthatthisshift‘canonlybesuccessfullyachievedatthecostofsurren

8、deringcertainelementsofthecontrollershiprole,andsomeoftheclaimstoformalauthoritywhichgoalongwithit.’(Morgan1979,p.168)Heobservedthatinternalaudit

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。