内部审计的新角色【外文翻译】

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1、外文文献翻译原文：InternalAudit'sNewRoleNotsinceWorldComwhistle-blowerCynthiaCoopergracedthecoverofTimemagazinehasinternalauditbeeninsuchsharpfocus.TheNewYorkStockExchange(NYSE)nowrequiresallcompanieslistedthereto"maintainaninternalauditfunctiontoprovidemanagementandtheauditcommitteewithong

2、oingassessmentsofthecompany'sriskmanagementprocessesandsystemofinternalcontrol"—anddoitbeforeOctober31,2004.ThisrulewillaffectCPAsinmanycompanies.Whilemostofthe2,800NYSE-listedcompaniesalreadymaintainedinternalauditdepartments,thefactthatsomedidnotpromptedtheexchangetorequirethem.E

3、xpertsestimateabouthalfofNYSEcompanies,includingsomethatalreadyhadinternalauditdepartments,willneedtotakeactiontocomplywiththeruling.AnInstituteofInternalAuditors(IIA)surveyinlate2003showed80%ofthelargecompaniesincludedintheFortune1,000alreadyhadaninternalauditfunction.Eventhoughth

4、eNasdaqdeclinedtorequirethesameofthe3400companiestradingthere,itsupportsaninternalauditfunctionasabestpractice.SincetheNYSEstoppedfarshortoffullydefiningtherolethenow-requiredinternalauditfunctionmustfulfill,eachcompanyislefttodetermineonitsownwhatconstitutesaproperlystructuredinte

5、rnalauditdepartment.CPAswhoserveasinternalauditorsorasCFOsorcontrollerswhooverseetheiremployer'sinternalauditdepartmentwillfindthemselvesneedingtodecidewhatongoingassessmentsmightbenecessary.Newinternalauditdirectorsmustdeterminethescopeofworktheirgroupshouldaddress,theskillsrequir

6、ed,thecostofthetaskandwhatframeworktofollow.Companiesthatcurrentlyhaveinternalauditdepartmentscananswersomeofthesequestions.Byreportingtheexperiencesofsomeoftheseentities,thisarticlewillhelpCPAsintroducingorexpandinganinternalauditfunctiontobetterunderstandthetasktheyface.1.HEADFIR

7、STCPAsshouldadvisecompaniesputtingtogetheranewinternalauditfunctiontoproceedinalogicalorder.•Begintheprocessofhiringtheheadofinternalauditingfirst.•Involvetheboardofdirectors'auditcommitteeandhumanresourcesinthesearch.•Hireacandidatewithspecificinternalauditexperience.•Makecertaint

8、hecandidateunderstandsthec