内部审计的蜕变【外文翻译】

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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：THEMETAMORPHOSISOFINTERNALAUDITInthissectionwetracethedevelopmentofinternalauditandcomparetherhetoricofthe

2、associationsseekingtoprofessionalisetheactivitywiththechangeswhichareoccurringintheworkofinternalauditorsasaresultofexternalpressuresandtheopportunitytoexpandtheirremitwhichtheredefinitionofinternalcontrolaffords.Historically,internalaudithasbeenviewedasamonitoringfunction,the‘organizat

3、ionalpolicemanandwatchdog’(Morgan,1979,p.161),toleratedasanecessarycomponentoforganizationalcontrolbutdeemedsubservienttotheachievementofmajorcorporateobjectives.Anexaminationofthepressuresoninternalauditinrecentyearsrevealsthestructuretodemonstratethatthefunctioncanaddvalue.Outsourcing

4、oftheinternalauditfunctionbecamepopularduringthe1980sasthecostsofinternalauditwerebeingcloselyscrutinizedinmanycompanies,oftenasaresultoftheapplicationofbusinessprocessre-engineeringtechniques.Themovetooutsourcingwasoneofthedrivingforcesforchangeininternalaudit.Thelargeaccountingfirmssa

5、wopportunitiesfornewbusiness.Bruce(1996)suestedthatariskmanagementapproachtostrategybytopmanagementandadesiretoviewitinanintegratedwaywasanimpetustowardsintegrationofexternalandinternalaudit,buttheneedforindependenceofexternalauditorsprovidedacountervailingpressure.11Theresponseoftheint

6、ernalauditcommunityhasbeentoemphasiseprofessionalismandthepotentialofinternalaudittoaddvalue.KalbersandFogarty(1995)observedthatdiscussionsaboutprofessionalismhaveexercisedinternalauditorsformanyyears.In1979,Morganidentifiedtheaspirationofinternalauditorstomovefrom‘controller’to‘control

7、ler-adviser’aspartoftheprocessofprofessionalisationofinternalaudit,notingthatthisshift‘canonlybesuccessfullyachievedatthecostofsurrenderingcertainelementsofthecontrollershiprole,andsomeoftheclaimstoformalauthoritywhichgoalongwithit.’(Morgan1979,p.168)Heobservedthatinternalaudit