内部审计外文文献翻译

外文文献及原稿原 稿IntroductionInternalauditeffectiveness,theextenttowhichaninternalauditofficemeetsitsraisond'être,isarguablyaresultoftheinterplayamongfourfactors:internalauditquality;managementsupport;organizationalsetting;andattributesoftheauditor.Aninternalauditfunction'scapabilitytoprovideusefulauditfindingsandrecommendationswouldhelpraisemanagement'sinterestinitsrecommendations.Themanagementsupportwithresourcesandcommitmenttoimplementtheinternalauditrecommendationsis essential in attainingauditeffectiveness.Also,theorganizationalsettinginwhichinternalauditoperates,i.e.theorganizationalstatusoftheoffice,itsinternalorganizationandthepolciesandproceduresapplyingtoeachauditor,shouldenable smooth audits that lead to reachingusefulauditfindings.Further,thecapability,attitudesandlevelofcooperationoftheauditorimpactontheeffectivenessofaudits.Therefore,internalauditeffectivenessshouldbeviewedasadynamicprocessthatiscontinuouslyshapedbytheinteractionsamongthefourfactorsmentionedabove.Thisstudyexamined,usingcasestudyanalysis,theinternalauditserviceofalargepublicsectororganization.Thepaperisstructuredasfollows.Thenextsectionpresentsareviewoftherelatedliterature;introducesamodelforanalyzingauditeffectivenesprovidestheresearchquestion.Thethirdsectionpresentstheresearchmethodology;fourthsectionprovidesempiricalanalysisbasedonacasestudy;andfifthsectionpresentsasummaryofthefindings.Thepaperthensummarizestheconclusions,notinglimitationsofthestudyandsuggestingavenuesforfutureresearch.InternalauditeffectivenessTheInstituteofInternalAuditors(IIA,1999a)definedinternalauditingas:anindependent,objectiveassuranceandconsultingactivitydesignedtoaddvalueandimproveanorganization'soperations.Ithelpsanorganizationaccomplishitsobjectivesbybringingasystematic,disciplinedapproachtoevaluateandimprovetheeffectivenessofriskmanagement,control,andgovernanceprocesses.Thisdefinitionsignifiesthatinternalaudithasundergoneaparadigmshiftfromaemphasisonaccountabilityaboutthepasttoimprovingfutureoutcomestohelpauditorsoperatemoreeffectivelyandefficiently(NagyandCanker,2002;Stern,1994;Goodwin,2004).Since,thedefinitionequallyservesboththeprivateandthepublicsectors(Goodwin,2004),itisusedinthisstudyasabasistoanalyzepublicsectorinternalauditeffectiveness.Internalauditiseffectiveifitmeetstheintendedoutcomeitissupposedtobringabout.Sawyer(1995)states,“…internalauditor'sjobisnotdoneuntildefectsarecorrectedandremaincorrected.”VanHansberger(2005)explainsthatinternalauditeffectivenessinthepublicsectorshouldbeevaluatedbytheextenttowhichitcontributestothedemonstrationofeffectiveandefficientservicedelivery,asthisdrivesthedemandforimprovedinternalauditservices.Basedontheresultsofaconsultativeforumthatfocusedonimprovingpublicsectorinternalaudit[1],VanHansberger(2005)identifiedperceptionsandownership;organizationandgovernanceframework;legislation;improvedprofessionalism;conceptualframework;andalsoresourcesasfactorsinfluencinginternalauditeffectiveness.Effectiveinternalauditundertakesanindependentevaluationoffinancialandoperatinginformationandofsystemsandprocedures,toprovideusefulrecommendationsforimprovementsasnecessary.Theeffectivenessofinternalauditgreatlycontributestotheeffectivenessofeachauditorinparticularandtheorganizationatlarge(Dittenhofer,2001).Dittenhofer(2001)hasalsoobservedthatifinternalauditqualityismaintained,itwillcontributetotheappropriatenessofproceduresandoperationsoftheauditor,andtherebyinternalauditcontributestoeffectivenessoftheauditorandtheorganizationasawhole.Usingagencytheory,Dingdong(1997)explainedtherolethatinternalauditplaysinaneconomyandpointsoutthatinternalaudithasanadvantageoverexternalauditinobtaininginformationquicklyandfindingproblemsatanearlierstage;anSparkman(1997),applyingthetheoryoftransactioncosteconomics,demonstratedhowinternalauditrecommendationsareimportanttothemanagementofgovernmentorganizations.Priorliteraturerelatingtointernalauditeffectivenesshaseitherfocusedontheinternalaudit'sabilitytoplan,executeandobjectivelycommunicateusefulfindings(Dingdong,1997Sparkman,1997;Dittenhofer,2001);ortakenabroaderviewandincludedfactorsthattranscendtheboundaryofasingleorganization(VanHansberger,2005).Thispaperattemptstointroduceanewperspectiveforevaluationofinternalauditeffectivenessidentifyingfactorswithinanorganizationthatimpactonauditeffectiveness.Amodel,whichassumesthatthereisacommoninterestoachieveorganizationalgoalsforauditormanagement,topmanagementandinternalaudit,isusedforanalysisofthiscasestudy.Since,auditeffectivenessfosterstheachievementofacommongoal;therewouldbeanaturalincentiveinanorganizationtoimproveit.Themodelconsidersfourpotentialfactors–internalauditquality,managementsupport,organizationalsetting,andauditorattributestoexplainauditeffectiveness,andshowshowtheinteractionofthesefactorsimprovesauditeffectiveness.Internalauditquality,whichisdeterminedbytheinternalauditdepartment'scapabilitytoprovideusefulfindingsandrecommendations,iscentraltoauditeffectiveness.Internalaudithastoprovethatitisofvaluetotheorganizationandearnareputationintheorganization(Sawyer,1995).Internalaudithastoevaluateitsperformanceandcontinuallyimproveitsservice.auditqualityisafunctofthelevelofstaffexpertise,thescopeofservicesprovidedandtheextenttowhichauditsareproperlyplanned,executedandcommunicated.Auditfindingsandrecommendationswouldnotservemuchpurposeunlessmanagementiscommittedtoimplementthem.Adams(1994)usedagencytheorytoexplainthatitisintheinterestofmanagementtomaintainastronginternalauditdepartment.Implementationofauditrecommendationsishighlyrelevanttoauditeffectiveness(VanHansberger,2005)andthemanagementofanorganizationisviewedasthecustomerreceivinginternalauditservices.Asaresult,management'scommitmenttouseauditrecommendationsanditssupportinstrengtheninginternalauditisvitaltoauditeffectiveness(Sawyer,1995).Organizationalsettingreferstotheorganizationalprofile,internalorganizationbudgetarystatusoftheinternalauditoffice;andalsotheorganizationalpoliciesandproceduresthatguideoperationofauditors.Itprovidesthecontextinwhichinternalauditoperates.Thus,organizationalsettingcanexertinfluenceonthelevelofeffectivenessthatinternalauditcouldachieve.Theauditorattributesrelatetothecapabilityoftheauditortomeetitsintendedobjectives.Auditorattributeswithimplicationsonauditeffectivenessincludetheauditors'proficiencytoefficientlyandeffectivmeetlyorganizationalsub-goals;theirattitudetowardsinternalaudit;andthelevelofcooperationprovidedtotheauditor.Since,thefourfactorsdiscussedaboveareintricatelinked,y auditeffectivenessisadynamicprocessthatresultsfromtheeffectofeachfactorandtheinterplayamongall.auditqualityandmanagementsupportstronglyaffectsauditeffectiveness.Betterauditeffectivenessin turn, hasapositivebearingonthesetwofactors.Ifinternalauditenhancesqualitytotheextentitelicitsmanagement'sinterest,managementsupportwouldbeanaturalquidproquobecausethemanagementwouldrealizethecontributionofinternalaudittotheachievementoforganizationalgoals.Thiswouldpositivelyreflectonauditqualityandenhanceauditeffectiveness.Themanagement'scommitmenttoimplementauditrecommendationsimprovestheoperationoftheauditor,asaresultofwhichtheauditorattributeswouldimprovetothebenefitofauditeffectiveness.Further,managementretainstheauthoritytoimprovetheorganizationalsettingandinfluencetheauditortowardsapositiveeffectonauditeffectiveness,whichinturn,benefitsauditquality.ConcludingcommentsThisstudyinvestigatedtheinternalauditserviceofalargepublicsectorhighereducationalinstitution,toidentifyfactorsinfluencinginternalauditeffectiveness,usingamodeldevelopedfortheanalysis.Themodelconsistedoffourinterrelatedfactors:internalauditquality;managementsupport;theorganizationalsetting;andattributesoftheauditors.Thefindingsofthestudyrevealthattheinternalauditofficeoftheorganizationstudiedneedstoenhancethetechnicalproficiencyoftheiauditstaffandminimizestaffturnoversoastofosterauditeffectiveness.Theorganizationalstatusainternalorganizationoftheinternalauditofficearefairlyrated,butinternalaudit'slackofauthorityonbudgetsreducesitscontrolofresourceacquisitionandutilization.Thescopeofinternalauditservicesislimitedtoregularactivities.Extendingthescopeofservicesbywideningtherangeofsystemsandactivitiesaudited,withappropriateriskanalysis,wouldimproveauditeffectiveness.Management'scommitmentinprovidinggreaterattentiontointernalauditrecommendationsandstaffingtheofficewithwellqualifiedemployeesdeservesattentioninthisstudy.Theinternalauditors,undertheimpressionthatheirreportsarenotsufficientlyutilizedbythemanagement,maynotbeencouragedtoexerttmaximumpossibleeffortintheirengagements.Inaddition,thelackofattentionbymanagementmaysendawrongsignalabouttheimportanceofinternalauditservicestotheaudited,whichinturnadverselyaffectstheauditedattributes.Thestudyhasshownthatinternalauditoftheorganizationstudiedneedsimprovementintheareasofauditplanning,documentationofauditwork,auditcommunicationsandfollow-upofrecommendations.Auditeffectivenesscouldbeenhancedbyensuringconsistencyindocumentingauditworktoenableimprovedreviewofauditwork;properfollow-upofthestatusofauditfindingsandrecommendations;increaseddistributionofauditreports;andfurtherimprovementinthequalityofreporting.Thelimitationofthisstudyisreadilyapparent.Asinallcasestudies,thegeneralisabilityofthefindingsandtheconclusionsdrawnislimited,althoughthestudydoesprovideevidenceoftheproblemsinternalauditorsfaceinprovidinganeffectiveservicetomanagement.Further,researchcouldbewelcometofullyunderstandthelevelofinternalauditeffectivenessintheEthiopianpublicsectorvis-à-visitsprivatesector,withaviewtohighlightingdifferences,ifany,andconclusivelydefiningthevariablesaffectinginternalauditeffectivenessinEthiopia. 译 文简介内部审计的有效性，在何种程度上满足了内部审计处其存在的理由，可以说是一个四因素之间的相互作用的结果：内部审计质量，管理支持，组织设臵，以及受审核方属性。内部审计职能的能力提供有益的审计结果和建议将有助于提高管理的在其建议的兴趣。与资源管理的支持和承诺落实内部审计建议，在实现审计的有效性是至关重要的。此外，在该组织设臵内部审计工作，即办公室，其内部组织的政策和程序适用于每一个审计组织地位，应使审计工作的顺利达成，导致有用的审计结果。此外，能力，态度及对审计的影响审计成效的合作水平。因此，内部审计的有效性应被看作是一个动态过程，是不断通过在上述四个因素相互作用形成的。本研究采用个案研究分析，大型公共部门组织的内部审计服务。本文的结构如下。接下来的部分介绍了相关的文献回顾;介绍了审计的有效性分析模型，并提供了研究的问题。第三部分介绍了研究方法，第四部分提供了实证分析个案研究为基础;和第五部分介绍了研究结果的摘要。本文的结论进行了总结，并指出这项研究的限制，并建议未来的研究途径。内部审计的有效性内部审计协会（IIA，1999年）中定义的内部审计为：一个独立的，客观的保证和咨询活动，旨在增加价值和改善组织的运营。它可以帮助组织实现其目标的把一个系统的，规范的方法来评价和改进风险的有效性管理，控制和治理过程。这个定义意味着，内部审计已经经历了从一个模式转变的重点对过去的事情，以改善未来的结果，以帮助更多的责任审计工作有效和高效（纳吉和Canker，2002;斯特恩，1994;古德温，2004）。因为，在定义同样既是私人和（古德温，2004年）公共部门，它是用在以此为基础研究，以分析公共部门的内部审计的有效性。内部审计是有效的，如果符合预期的结果是应该实现。索耶（1995）指出，“...内部审计人员的工作尚未完成，直到缺陷纠正，继续纠正。“范Ginsberg（2005）解释说，在内部审计的有效性公共部门应评价它在何种程度上助长了示范提供有效和高效的服务，因为这驱动器，改进内部审计需求服务。基于一个协商论坛的成果，着眼于提高公共部门为重点内部审计[1]，凡Ginsberg（2005年）确定的看法和所有权;组织和管理框架;立法，提高专业水平;概念框架;资源的因素，也影响内部审计的有效性。有效的内部审计承担的财务和经营信息和系统的独立评价和程序，提供必要的改进有益的建议。内部审计的有效性大大有助于每个审计有效性特别是和整个（Dittenhofer，2001年）的组织。Dittenhofer（2001）也指出，如果内部审计质量保持不变，这将有助于恰当程序和审计业务，从而有助于内部审计被审计的有效性，并作为一个整体组织。使用代理理论，向东（1997年）解释内部审计的作用，并指出在经济中扮演的是内部审计信息快速获取和找到一对外部审计的优势在较早阶段问题;及Sparkman（1997），运用交易成本理论经济学，演示了如何内部审计建议是重要的管理的政府机构。在此之前相关文献，无论是内部审计的有效性已经专注于内部审计的能力计划，执行和客观地沟通（向东，1997年有用的结果;Sparkman，1997年;Dittenhofer，2001），或采取了更广阔的视野，包括因素超越单一组织（凡Ginsberg，2005年）的边界。本文试图通过确定引进了内部审计的有效性评价的新视角组织内部的因素，对审计有效性的影响。一个模型，假定有一个共同的利益，以实现组织目标的审计管理，一流管理和内部审计，是用于本案例分析因为，审计成效。促进一个共同的目标的实现，将有一个自然的激励作用一个组织改进它。该模型考虑四个潜在因素-内部审计质量，管理支持，组织设臵和属性来解释审计审计有效性，并说明如何对这些因素的相互作用为提高审计的有效性。内部审计质量，这是由内部审计部门的能力，以确定提供有用的结论和建议，是中央审计的有效性。内部审计已证明它的价值，并获得该组织是一个组织中的声誉（索耶，1995）。内部审计，以评估其性能，不断提高其服