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1、外文文献翻译原文：Internalauditing'sroleinERMAsorganizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,newresearchfinds.Internalauditdepartmentshaveplayedavarietyofrolesintheirorganization'senterpriseriskmanagement(ERM
2、)activitiessinceTheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)releaseditsEnterpriseRiskManagement-IntegratedFrameworkinSeptember2004.AnIIApositionpaperissuedinthewakeofCOSOERM,"TheRoleofInternalAuditinginEnterprise-wideRiskManagement,"indic
3、atestherolesthattheinternalauditfunctionshouldandshouldnotplaythroughouttheERMprocess,rangingfromfullinvolvementtonoinvolvement.Accordingtothepaper,internalauditorsshouldhaveacoreroleinfiveERM-relatedassuranceactivities:givingassuranceonriskmanagementprocesses
4、,givingassurancethatrisksareevaluatedcorrectly,evaluatingriskmanagementprocesses,evaluatingthereportingofkeyrisks,andreviewingthemanagementofkeyrisks.ArecentIIAResearchFoundationstudyexaminedtheextenttowhichinternalauditfunctionsadheretotheERMrolesrecommendedi
5、ntheIIApaper.DuringOctober2005,researchersdisseminatedanonlinesurveyto7,200IIAmembersthroughTheInstitute'sGlobalAuditingInformationNetwork.Thesurveygenerated361responsesfromamixoflarge,mid-sized,andsmallorganizationsinavarietyofindustries,includingbusinesses,g
6、overnmentagencies,andnotforprofitorganizations.Nearly60percentofrespondentsidentifiedthemselvesasachiefauditexecutiveorauditdirector,23percentwereauditmanagers,and7.8percentwerestafforseniorauditors.Approximately90percentwerefromtheUnitedStatesandCanada.Respon
7、dents'organizationsareatdifferentstagesofimplementingERM,asdefinedbyCOSO.Morethan11percentsaytheirorganization'sERMinfrastructureismatureorrelativelymature,and37percenthaverecentlyadoptedorareintheprocessofimplementingERM.Amongallorganizationssurveyed,theinter
8、nalauditfunctionisprimarilyresponsibleforERM-relatedactivitiesin36percentofrespondents'organizations,while27percentsaytheprimaryresponsibilitybelongstoachiefriskofficer(CRO)whoisno
