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1、外文文献翻译原文：Internalauditing'sroleinERMAsorganizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,newresearchfinds.Internalauditdepartmentshaveplayedavarietyofrolesintheirorganization'senterpriseriskmanagement(ERM)activit
2、iessinceTheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)releaseditsEnterpriseRiskManagement-IntegratedFrameworkinSeptember2004.AnIIApositionpaperissuedinthewakeofCOSOERM,"TheRoleofInternalAuditinginEnterprise-wideRiskManagement,"indicatestherolesthat
3、theinternalauditfunctionshouldandshouldnotplaythroughouttheERMprocess,rangingfromfullinvolvementtonoinvolvement.Accordingtothepaper,internalauditorsshouldhaveacoreroleinfiveERM-relatedassuranceactivities:givingassuranceonriskmanagementprocesses,givingassurancethatrisk
4、sareevaluatedcorrectly,evaluatingriskmanagementprocesses,evaluatingthereportingofkeyrisks,andreviewingthemanagementofkeyrisks.ArecentIIAResearchFoundationstudyexaminedtheextenttowhichinternalauditfunctionsadheretotheERMrolesrecommendedintheIIApaper.DuringOctober2005,r
5、esearchersdisseminatedanonlinesurveyto7,200IIAmembersthroughTheInstitute'sGlobalAuditingInformationNetwork.Thesurveygenerated361responsesfromamixoflarge,mid-sized,andsmallorganizationsinavarietyofindustries,includingbusinesses,governmentagencies,andnotforprofitorganiz
6、ations.Nearly60percentofrespondentsidentifiedthemselvesasachiefauditexecutiveorauditdirector,23percentwereauditmanagers,and7.8percentwerestafforseniorauditors.Approximately90percentwerefromtheUnitedStatesandCanada.Respondents'organizationsareatdifferentstagesofimpleme
7、ntingERM,asdefinedbyCOSO.Morethan11percentsaytheirorganization'sERMinfrastructureismatureorrelativelymature,and37percenthaverecentlyadoptedorareintheprocessofimplementingERM.Amongallorganizationssurveyed,theinternalauditfunctionisprimarilyresponsibleforERM-relatedacti
8、vitiesin36percentofrespondents'organizations,while27percentsaytheprimaryresponsibilitybelongstoachiefriskofficer(CRO)whoisno
