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1、----------专业最好文档，专业为你服务，急你所急，供你所需-------------文档下载最佳的地方外文文献翻译原文：Internalauditing'sroleinERMAsorganizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,newresearchfinds.Internalauditdepartmentshaveplayedavariet
2、yofrolesintheirorganization'senterpriseriskmanagement(ERM)activitiessinceTheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)releaseditsEnterpriseRiskManagement-IntegratedFrameworkinSeptember2004.AnIIApositionpaperissuedinthewakeofCOSOERM,"TheR
3、oleofInternalAuditinginEnterprise-wideRiskManagement,"indicatestherolesthattheinternalauditfunctionshouldandshouldnotplaythroughouttheERMprocess,rangingfromfullinvolvementtonoinvolvement.Accordingtothepaper,internalauditorsshouldhaveacoreroleinfiveERM-relate
4、dassuranceactivities:givingassuranceonriskmanagementprocesses,givingassurancethatrisksareevaluatedcorrectly,evaluatingriskmanagementprocesses,evaluatingthereportingofkeyrisks,andreviewingthemanagementofkeyrisks.ArecentIIAResearchFoundationstudyexaminedtheext
5、enttowhichinternalauditfunctionsadheretotheERMrolesrecommendedintheIIApaper.DuringOctober2005,researchersdisseminatedanonlinesurveyto7,200IIAmembersthroughTheInstitute'sGlobalAuditingInformationNetwork.Thesurveygenerated361responsesfromamixoflarge,mid-sized,
6、andsmallorganizationsinavarietyofindustries,includingbusinesses,governmentagencies,andnotforprofitorganizations.Nearly60percentofrespondentsidentifiedthemselvesasachiefauditexecutiveorauditdirector,23percentwereauditmanagers,and7.8percentwerestafforsenioraud
7、itors.Approximately90percentwerefromtheUnitedStatesandCanada.Respondents'organizationsareatdifferentstagesofimplementingERM,as----------专业最好文档，专业为你服务，急你所急，供你所需-------------文档下载最佳的地方----------专业最好文档，专业为你服务，急你所急，供你所需-------------文档下载最佳的地方definedbyCOSO.Morethan
8、11percentsaytheirorganization'sERMinfrastructureismatureorrelativelymature,and37percenthaverecentlyadoptedorareintheprocessofimplementingERM.Amongallorganizationssurveyed,theinternalauditfunctio
