公共部门内部审计：促进良好治理与绩效改进外文翻译

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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