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ID:345596
大小:52.50 KB
页数:12页
时间:2017-07-26
《soa与内部审计新规则【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、本科毕业论文(设计)外文翻译外文题目Sarbanes-OxleyandtheNewInternalAuditingRules外文出处JWiley&Sons外文作者JohnRobertMoeller原文:Sarbanes-OxleyandtheNewInternalAuditingRulesCOSOControlEnvironmentinPerspectiveExhibit5.9showedthecomponentsofinternalcontrolasapyramid,withthecontrolenvironmentasthelowestorfoundationco
2、mponent.Thisconceptofthecontrolenvironmentactingasthefoundationisveryappropriateintoday’sSOAworld.Justasastrongfoundationisnecessaryforamultistorybuilding,thecontrolenvironmentprovidesthefoundationfortheothercomponentsofinternalcontrol.Anorganizationthatisbuildingastronginternalcontrols
3、tructureshouldgivespecialattentiontoplacingsolidfoundationbricksinthiscontrolenvironmentfoundation.Internalauditorsalwaysshouldbeawareofthecontrolenvironmentcomponentsinplacewhenperformingreviews.Inmanyinstances,internalauditmayfindinternalcontrolexceptionsthatareattributabletothelackof
4、astrongcontrolenvironmentfoundation.Forexample,theymayfindthatemployeesinagivenunitareviolatingsometravelexpenserulethatisdefinedinacompanypolicystatement.Theexcusebylocalmanagementmaybethattheruledoesnotapplytothemorthat“everyone”isdoingwhattheauditorsfound.Dependingonthenatureoftheiss
5、ue,internalauditmayhavetotalkwithappropriatepersonsinseniormanagementandpointoutthecontrolenvironmentproblem.COSOInternalControlElements:RiskAssessmentThenextlevelintheCOSOpyramidisriskassessment.Anorganization’sabilitytoachieveitsobjectivescanbeatriskduetoavarietyofinternalandexternalf
6、actors.Aspartofitsoverallcontrolstructure,anorganizationshouldhaveaprocessinplacetoevaluatethepotentialrisksthatmayimpactattainmentofitsvariousobjectives.Thisriskassessmentprocessshouldbeperformedatalllevelsandforvirtuallyallactivitieswithintheorganization.COSOdescribesriskassessmentasa
7、three-stepprocess:1.Estimatethesignificanceoftherisk.2.Assessthelikelihoodorfrequencyoftheriskoccurring.3.Considerhowtheriskshouldbemanaged,andassesswhatactionsmustbetaken.TheCOSOriskassessmentprocessputstheresponsibilityonmanagementtogothroughthestepstoassesswhetherariskissign
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