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ID:13256199
大小:57.00 KB
页数:10页
时间:2018-07-21
《公共部门内部审计:促进良好治理与绩效改进外文翻译》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、外文翻译原文InternalAuditinginthePublicSector:PromotingGoodGovernanceandPerformanceImprovementMaterialSource:InternationalConsortiumonGovernmentFinancialManagementVol.IX,No.1,2009Author:ThomasAsareAbstractInthepast,managersinthepublicsectorhadanarrowerrangeofexpectationsfortheroleofinternalaudittha
2、nmanagersintheprivatesector.Thisexplainswhytheinternalauditfunctioninthepublicsectorwasdominatedbypre-paymentaudits.Thusinternalauditorsdevotedmostoftheirtimetothecheckingonindividualtransactionsbeforethepaymentsweremade.However,inrecentyearsinternalauditinghasassumedastrategicdimensionandtha
3、tunderscoreswhyithasbecomeanessentialcomponentofpublicsectorgovernanceandfinancialmanagementreformsinmanydevelopingcountries.Theintentofthispaperistopresentapositionthatinternalauditinginthepublicsector,whenwellstructuredandgiventherequiredmandatetoperform,improvesperformanceandservesasavalua
4、bleresourceinpromotinggoodgovernanceontheimportanceandchallengesofpublicsectorinternalauditing. Keywords:Internalauditing;publicsector;valueaddition;performanceimprovementIntroductionInternalauditingisaprofessionandactivityinvolvedinadvisingorganizationsregardinghowtobetterachievetheirobjecti
5、vesthroughmanagingrisksandimprovinginternalcontrol.Internalauditinginvolvestheutilisationofasystematicmethodologyforanalyzingbusinessprocessesororganisationalproblemsandrecommendingsolutions.Thescopeofinternalauditingwithinanorganizationisbroadandmayincludevariousinternalcontrolrelatedactivit
6、iessuchasthereviewoftheeffectivenessandefficiencyofoperations,thereliabilityoffinancialreporting,investigationfraud,riskassessment,safeguardingofassets,andcompliancewith9lawsandregulations.Internalauditactivitiesthereforeprovideassuranceontheeffectivenessofpublicsectorentities'internalcontrol
7、environmentandmayidentifyopportunitiesforperformanceimprovement.DefinitionofInternalAuditingHistorically,internalauditingwasperceivedasbeingconfinedtomerelyensuringthattheaccountingandunderlyingrecordsofanorganization’stransactionswereproperl
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