内部审计的蜕变【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目Michael.Riskmanagement：Thereinventionofinternalcontrolandthechangingroleofinternalaudit外文出处Accounting,Auditing&AccountabilityJournal外文作者LauraF.Spira/MichaelPage原文：THEMETAMORPHOSISOFINTERNALAUDITInthissectionwetracethedevelopmentofinternalauditandc

2、omparetherhetoricoftheassociationsseekingtoprofessionalisetheactivitywiththechangeswhichareoccurringintheworkofinternalauditorsasaresultofexternalpressuresandtheopportunitytoexpandtheirremitwhichtheredefinitionofinternalcontrolaffords.Historically,internalaudithasb

3、eenviewedasamonitoringfunction,the‘organizationalpolicemanandwatchdog’(Morgan,1979,p.161),toleratedasanecessarycomponentoforganizationalcontrolbutdeemedsubservienttotheachievementofmajorcorporateobjectives.Anexaminationofthepressuresoninternalauditinrecentyearsreve

4、alsthestructuretodemonstratethatthefunctioncanaddvalue.Outsourcingoftheinternalauditfunctionbecamepopularduringthe1980sasthecostsofinternalauditwerebeingcloselyscrutinizedinmanycompanies,oftenasaresultoftheapplicationofbusinessprocessre-engineeringtechniques.Themov

5、etooutsourcingwasoneofthedrivingforcesforchangeininternalaudit.Thelargeaccountingfirmssawopportunitiesfornewbusiness.Bruce(1996)suestedthatariskmanagementapproachtostrategybytopmanagementandadesiretoviewitinanintegratedwaywasanimpetustowardsintegrationofexternaland

6、internalaudit,buttheneedforindependenceofexternalauditorsprovidedacountervailingpressure.11Theresponseoftheinternalauditcommunityhasbeentoemphasiseprofessionalismandthepotentialofinternalaudittoaddvalue.KalbersandFogarty(1995)observedthatdiscussionsaboutprofessiona

7、lismhaveexercisedinternalauditorsformanyyears.In1979,Morganidentifiedtheaspirationofinternalauditorstomovefrom‘controller’to‘controller-adviser’aspartoftheprocessofprofessionalisationofinternalaudit,notingthatthisshift‘canonlybesuccessfullyachievedatthecostofsurren

8、deringcertainelementsofthecontrollershiprole,andsomeoftheclaimstoformalauthoritywhichgoalongwithit.’(Morgan1979,p.168)Heobservedthatinternalaudit