内部审计外文文献翻译

核准通过，归档资料。未经允许，请勿外传内部审计在沙特阿拉伯的发展协会理论透视内部审计职能的价值1早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。一份1988年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。在这项研究里，它强调了确保内部审计工作应遵从SPPIA的必要性。在美国，1988的ALBRECHTA研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。在英国，1997年，RIDLEY和DSILVA证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。9JWKFFWVGTYMJGFLESHER,1996RIDLEYCHAMBERS,1998ANDMOELLERWITT,1999THISLITERATUREFOCUSESONTHENEEDFORCOOPERATIONANDTEAMWORKBETWEENTHEAUDITORANDAUDITEEIFINTERNALAUDITINGISTOBEEFFECTIVEBETHEA1992SUGGESTSTHATTHENEEDFORGOODHUMANRELATIONSSKILLSISIMPORTANTBECAUSEINTERNALAUDITINGCREATESNEGATIVEPERCEPTIONSANDNEGATIVEATTITUDESTHESEISSUESAREPARTICULARLYIMPORTANTINAMULTICULTURALBUSINESSENVIRONMENTSUCHASSAUDIARABIAWHERETHEREARESIGNIFICANTDIFFERENCESINTHECULTURALANDEDUCATIONALBACKGROUNDOFTHEAUDITORSANDAUDITEESWOODWORTHANDSAID1996RESULTSREASONSFORNOTHAVINGANINTERNALAUDITDEPARTMENTOFTHE92COMPANYINTERVIEWSEXAMININGTHEREASONSWHYCOMPANIESDONOTHAVEANINTERNALAUDITFUNCTION,THEMOSTFREQUENTRESPONSEFROM52COMPANIES57WASTHATRELIANCEONTHEEXTERNALAUDITORENABLEDTHECOMPANYTOOBTAINTHEBENEFITSTHATMIGHTBEOBTAINEDFROMINTERNALAUDITTYPICALLY,INTERVIEWEESARGUEDTHATTHEEXTERNALAUDITORISBETTER,MOREEFFICIENTANDSAVESMONEYINTERVIEWSWITHTHEEXTERNALAUDITORSREVEALEDTHATCLIENTCOMPANIESCOULDNOTDISTINGUISHCLEARLYBETWEENTHEWORKANDROLESOFINTERNALANDEXTERNALAUDITFOREXAMPLE,ONEEXTERNALAUDITORSAID,THEREISAMISPERCEPTIONOFWHATTHEEXTERNALAUDITORDOES,THEYTHINKTHEEXTERNALAUDITORDOESEVERYTHINGFORTHECOMPANYANDMUSTDISCOVERANYPROBLEMHAVINGSAIDTHIS,ONEEXTERNALAUDITORDOUBTEDTHATANINTERNALAUDITFUNCTIONWOULDADDVALUEINALLCIRCUMSTANCESWHENREFERRINGTOTHEINTERNALCONTROLSYSTEMHESTATED,ASLONGASTHEYAREHAPPYWITHTHEFINALOUTPUT,ITHINKTHEINTERNALAUDITFUNCTIONWILLNOTADDVALUEEXTERNALAUDITINGEVENTUALLYWILLHIGHLIGHTANYSIGNIFICANTINTERNALCONTROLWEAKNESSTHESECONDMOSTFREQUENTREASONMENTIONEDBYINTERVIEWEES23FIRMS,25FORNOTOPERATINGANINTERNALAUDITDEPARTMENTWASTHECOST/BENEFITTRADEOFFSPECIFICALLY,17FIRMSCONSIDEREDTHATTHESMALLSIZEOFTHECOMPANYANDTHELIMITEDNATUREOFITSACTIVITIESMEANTTHATITWOULDNOTBEEFFICIENTFORTHEMTOHAVEANINTERNALAUDITDEPARTMENTTHEEXTERNALAUDITORSINTERVIEWEDWEREOFTHEOPINIONTHATTHEREADILYIDENTIFIABLECOSTSASCOMPAREDWITHTHEMOREDIFFICULTTOMEASUREBENEFITSWASAFACTORCONTRIBUTINGTOTHISDECISIONANUMBEROFOTHERREASONSWEREGIVENBYINTERVIEWEESFORNOTHAVINGANINTERNALAUDITDEPARTMENTASACONSEQUENCEOFTHEHIGHCOSTSOFCONDUCTINGINTERNALAUDITACTIVITIES,14FIRMSUSEDEMPLOYEESWHOWERENOTWITHINASEPARATEINTERNALAUDITDEPARTMENTTOCARRYOUTINTERNALAUDITDUTIESEIGHTCOMPANIESDIDNOTTHINKTHEREWASANEEDFORINTERNALAUDITBECAUSETHEYBELIEVEDTHEIRINTERNALCONTROLSYSTEMSWERESUFFICIENTTOOBVIATETHENEEDFORINTERNALAUDITFIVECOMPANIESDIDNOTTHINKTHATINTERNALAUDITWASANIMPORTANTACTIVITYANDTHREEFELTTHATTHEIRTYPEOFTHEBUSINESSDIDNOTREQUIREINTERNALAUDITTHREERESPONDENTSMENTIONEDTHATTHEYDIDNOTOPERATEANINTERNALAUDITDEPARTMENTBECAUSEPROFESSIONALPEOPLECOULDNOTBEFOUNDTORUNTHEDEPARTMENT,ANDSIXCOMPANIESDIDNOTPROVIDEAREASONFORNOTHAVINGANINTERNALAUDITDEPARTMENTIN10COMPANIESANINTERNALAUDITDEPARTMENTHADBEENESTABLISHEDBUTWASNOLONGEROPERATINGBECAUSEOFDIFFICULTIESINRECRUITINGQUALIFIEDPERSONNELANDCHANGESINTHEORGANIZATIONSTRUCTUREHAVINGSAIDTHIS,EIGHTCOMPANIESWITHOUTANINTERNALAUDITDEPARTMENTWEREPLANNINGTOESTABLISHONEINTHEFUTURETHEINDEPENDENCEOFINTERNALAUDITDEPARTMENTSCOMMENTATORSANDSTANDARDSETTERSIDENTIFYINDEPENDENCEASBEINGAKEYATTRIBUTEOFTHEINTERNALAUDITDEPARTMENTFROMTHEQUESTIONNAIRERESPONSES6077OFTHEINTERNALAUDITDEPARTMENTSSTATEDTHATTHEREWASAWRITTENDOCUMENTDEFININGTHEPURPOSE,AUTHORITYANDRESPONSIBILITYOFTHEDEPARTMENTINNEARLYALLINSTANCESWHERETHEREWASSUCHADOCUMENTTHETERMSOFREFERENCEOFTHEINTERNALAUDITDEPARTMENTHADBEENAGREEDBYSENIORMANAGEMENT93,THEDOCUMENTIDENTIFIEDTHEROLEOFTHEINTERNALAUDITDEPARTMENTINTHEORGANIZATION,ANDITSRIGHTSOFACCESSTOINDIVIDUALS,RECORDSANDASSETS97,ANDTHEDOCUMENTSETOUTTHESCOPEOFINTERNALAUDITING90RESPONDENTSWEREASKEDTOASSESSTHEEXTENTTOWHICHTHERELEVANTDOCUMENTWASCONSISTENTWITHTHESPECIFICREQUIREMENTSOFSPPIAINTHOSEDEPARTMENTSWHERESUCHADOCUMENTEXISTED2745CLAIMEDFULLCOMPLIANCEWITHSPPIA,2338CONSIDEREDTHEIRDOCUMENTTOBEPARTIALLYCONSISTENTWITHSPPIAINMORETHANONETHIRDOFTHEDEPARTMENTSSURVEYEDEITHERNOSUCHDOCUMENTEXISTEDN18,23ORTHERESPONDENTWASNOTAWAREWHETHERORNOTTHEDOCUMENTCOMPLIEDWITHSPPIAN10,13SPPIASUGGESTSTHATINDEPENDENCEISENHANCEDWHENTHEORGANIZATIONSBOARDOFDIRECTORSCONCURSWITHTHEAPPOINTMENTORREMOVALOFTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENT,ANDTHATTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENTISRESPONSIBLETOANINDIVIDUALOFSUITABLESENIORITYWITHINTHEORGANIZATIONITISNOTICEABLETHATIN47COMPANIES60THEIRRESPONSIBILITIESWITHREGARDTOAPPOINTMENT,REMOVALANDTHERECEIPTOFREPORTSLAYWITHNONSENIORMANAGEMENT,NORMALLYAGENERALMANAGERSPPIARECOMMENDSTHATTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENTSHOULDHAVEDIRECTCOMMUNICATIONWITHTHEBOARDOFDIRECTORSTOENSURETHATTHEDEPARTMENTISINDEPENDENT,ANDPROVIDESAMEANSFORTHEDIRECTOROFINTERNALAUDITINGANDTHEBOARDOFDIRECTORSTOKEEPEACHOTHERINFORMEDONISSUESOFMUTUALINTERESTTHEINTERVIEWSWITHDIRECTORSOFINTERNALAUDITDEPARTMENTSSHOWEDTHATDEPARTMENTSTENDEDTOREPORTTOGENERALMANAGERSRATHERTHANTHEBOARDOFDIRECTORSFURTHEREVIDENCEOFTHELACKOFACCESSTOTHEBOARDOFDIRECTORSWASPROVIDEDBYTHEQUESTIONNAIRERESPONSESSHOWINGTHATINALMOSTHALFTHECOMPANIES,MEMBERSOFTHEINTERNALAUDITDEPARTMENTHAVENEVERATTENDEDBOARDMEETINGSANDINONLYTWOCOMPANIESDIDATTENDANCETAKEPLACEREGULARLYUNRESTRICTEDACCESSTODOCUMENTATIONANDUNFETTEREDPOWERSOFENQUIRYAREIMPORTANTASPECTSOFTHEINDEPENDENCEANDEFFECTIVENESSOFINTERNALAUDITTHEQUESTIONNAIRERESPONSESREVEALEDTHAT3444INTERNALAUDITDIRECTORSCONSIDEREDTHATTHEYDIDNOTHAVEFULLACCESSTOALLNECESSARYINFORMATIONFURTHERMORE,ASIGNIFICANTMINORITYN11,14DIDNOTBELIEVETHEYWEREFREE,INALLINSTANCES,TOREPORTFAULTS,FRAU