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1、外文文献翻译原文：Internalauditing'sroleinERMAsorganizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,newresearchfinds.Internalauditdepartmentshaveplayedavarietyofrolesintheirorganization'senterpriseriskmanagement(ERM)activitiessinceTheCommit
2、teeofSponsoringOrganizationsoftheTreadwayCommission(COSO)releaseditsEnterpriseRiskManagement-IntegratedFrameworkinSeptember2004.AnIIApositionpaperissuedinthewakeofCOSOERM,"TheRoleofInternalAuditinginEnterprise-wideRiskManagement,"indicatestherolesthattheinternalauditfunctionshouldands
3、houldnotplaythroughouttheERMprocess,rangingfromfullinvolvementtonoinvolvement.Accordingtothepaper,internalauditorsshouldhaveacoreroleinfiveERM-relatedassuranceactivities:givingassuranceonriskmanagementprocesses,givingassurancethatrisksareevaluatedcorrectly,evaluatingriskmanagementproc
4、esses,evaluatingthereportingofkeyrisks,andreviewingthemanagementofkeyrisks.ArecentIIAResearchFoundationstudyexaminedtheextenttowhichinternalauditfunctionsadheretotheERMrolesrecommendedintheIIApaper.DuringOctober2005,researchersdisseminatedanonlinesurveyto7,200IIAmembersthroughTheInsti
5、tute'sGlobalAuditingInformationNetwork.Thesurveygenerated361responsesfromamixoflarge,mid-sized,andsmallorganizationsinavarietyofindustries,includingbusinesses,governmentagencies,andnotforprofitorganizations.Nearly60percentofrespondentsidentifiedthemselvesasachiefauditexecutiveorauditd
6、irector,23percentwereauditmanagers,and7.8percentwerestafforseniorauditors.Approximately90percentwerefromtheUnitedStatesandCanada.Respondents'organizationsareatdifferentstagesofimplementingERM,asdefinedbyCOSO.Morethan11percentsaytheirorganization'sERMinfrastructureismatureorrelativelym
7、ature,and37percenthaverecentlyadoptedorareintheprocessofimplementingERM.Amongallorganizationssurveyed,theinternalauditfunctionisprimarilyresponsibleforERM-relatedactivitiesin36percentofrespondents'organizations,while27percentsaytheprimaryresponsibilitybelongstoachiefriskofficer(CRO)wh
8、oisno
