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1、外文文献翻译原文：Internalauditing'sroleinERMAsorganizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,newresearchfinds.Internalauditdepartmentshaveplayedavarietyofrolesintheirorganization'senterpriseriskmanagement(ERM)act
2、ivitiessinceTheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)releaseditsEnterpriseRiskManagement-IntegratedFrameworkinSeptember2004.AnIIApositionpaperissuedinthewakeofCOSOERM,"TheRoleofInternalAuditinginEnterprise-wideRiskManagement,"indicatesther
3、olesthattheinternalauditfunctionshouldandshouldnotplaythroughouttheERMprocess,rangingfromfullinvolvementtonoinvolvement.Accordingtothepaper,internalauditorsshouldhaveacoreroleinfiveERM-relatedassuranceactivities:givingassuranceonriskmanagementprocesses,givingassur
4、ancethatrisksareevaluatedcorrectly,evaluatingriskmanagementprocesses,evaluatingthereportingofkeyrisks,andreviewingthemanagementofkeyrisks.ArecentIIAResearchFoundationstudyexaminedtheextenttowhichinternalauditfunctionsadheretotheERMrolesrecommendedintheIIApaper.Dur
5、ingOctober2005,researchersdisseminatedanonlinesurveyto7,200IIAmembersthroughTheInstitute'sGlobalAuditingInformationNetwork.Thesurveygenerated361responsesfromamixoflarge,mid-sized,andsmallorganizationsinavarietyofindustries,includingbusinesses,governmentagencies,an
6、dnotforprofitorganizations.Nearly60percentofrespondentsidentifiedthemselvesasachiefauditexecutiveorauditdirector,23percentwereauditmanagers,and7.8percentwerestafforseniorauditors.Approximately90percentwerefromtheUnitedStatesandCanada.Respondents'organizationsareat
7、differentstagesofimplementingERM,asdefinedbyCOSO.Morethan11percentsaytheirorganization'sERMinfrastructureismatureorrelativelymature,and37percenthaverecentlyadoptedorareintheprocessofimplementingERM.Amongallorganizationssurveyed,theinternalauditfunctionisprimarilyr
8、esponsibleforERM-relatedactivitiesin36percentofrespondents'organizations,while27percentsaytheprimaryresponsibilitybelongstoachiefriskofficer(CRO)whoisno
