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1、外文文献翻译原文：Internalauditing'sroleinERMAsorganizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,newresearchfinds.Internalauditdepartmentshaveplayedavarietyofrolesintheirorganization'senterpriseriskmanagement(ERM)activitiessinceTheCo
2、mmitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)releaseditsEnterpriseRiskManagement-IntegratedFrameworkinSeptember2004.AnIIApositionpaperissuedinthewakeofCOSOERM,"TheRoleofInternalAuditinginEnterprise-wideRiskManagement,"indicatestherolesthattheinternalauditfunctionsh
3、ouldandshouldnotplaythroughouttheERMprocess,rangingfromfullinvolvementtonoinvolvement.Accordingtothepaper,internalauditorsshouldhaveacoreroleinfiveERM-relatedassuranceactivities:givingassuranceonriskmanagementprocesses,givingassurancethatrisksareevaluatedcorrectly,evaluatingriskma
4、nagementprocesses,evaluatingthereportingofkeyrisks,andreviewingthemanagementofkeyrisks.ArecentIIAResearchFoundationstudyexaminedtheextenttowhichinternalauditfunctionsadheretotheERMrolesrecommendedintheIIApaper.DuringOctober2005,researchersdisseminatedanonlinesurveyto7,200IIAmember
5、sthroughTheInstitute'sGlobalAuditingInformationNetwork.Thesurveygenerated361responsesfromamixoflarge,mid-sized,andsmallorganizationsinavarietyofindustries,includingbusinesses,governmentagencies,andnotforprofitorganizations.Nearly60percentofrespondentsidentifiedthemselvesasachiefau
6、ditexecutiveorauditdirector,23percentwereauditmanagers,and7.8percentwerestafforseniorauditors.Approximately90percentwerefromtheUnitedStatesandCanada.Respondents'organizationsareatdifferentstagesofimplementingERM,asdefinedbyCOSO.Morethan11percentsaytheirorganization'sERMinfrastruct
7、ureismatureorrelativelymature,and37percenthaverecentlyadoptedorareintheprocessofimplementingERM.Amongallorganizationssurveyed,theinternalauditfunctionisprimarilyresponsibleforERM-relatedactivitiesin36percentofrespondents'organizations,while27percentsaytheprimaryresponsibilitybelon
8、gstoachiefriskofficer(CRO)whoisno
