审计过程能改善资产管理绩效【外文翻译】

《审计过程能改善资产管理绩效【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、外文文献翻译原文：AnAuditingProcessToImproveAssetManagementPerformanceAnorganisation'smaturityinassetmanagementpracticesandprocessescanbedeterminedthroughtheapplicationofanassetmanagementaudit.Themainobjectiveofthisstudywastodevelopandvalidateanassetmanagementauditingmethodology.Thismetho

2、dologyincludesthedevelopmentofaprogramforassetmanagementimprovementandtheapplicationofprogramforassetmanagementimprovementandtheapplicationofbusinessprocessre-engineering(BPR)asatooltorealisetheimprovementopportunitiesidentifiedthroughtheaudit.Theapplicationofanassetmanagementaud

3、it,accordingtothedevelopedmethodology,cancreatea"roadmap"toAssetManagementimprovement.Byoptimisingtheassetmanagementpracticesandprocesses,apositivecontributioncanbemadetotheprofitabilityofanybusinessenterprise.BackgroundOnAssetManagementAssetManagement(AM)asaconceptevolvedfrommai

4、ntenancemanagementtoprovideamoreholisticapproachtomanagingthetotallifeofaphysicalasset.Assetmanagementinorganisationshasbecomethefocalpointtoimproveandoptimisethecontributionofaphysicalassettotheoverallsuccessandprofitabilityoftheorganisation.Inordertoachieveoptimumreturnoninvest

5、mentfromaphysicalassetandmaximiseitscontributiontotherevenueorsuccessofanorganisation,theorganisationneedstogrowitsmaturityinassetmanagement.Thismeansthat,takingintoconsiderationthestagesinanasset'slifecycle,maturitylevelshavetobedefined.Anassessmentisneededtomapthelevelofmaturit

6、yoftheorganisation'scurrentpracticesandprocesses.Thestatesthatmanagementauditsprovideaframeworkfororganisationstosystematicallyreview,analyseandrecommendimprovementsinperformance.Itspurposeisalsotoensurethatmanagementiscarryingoutitsmission,meetingitsgoalsandobjectives,followingp

7、roperproceduresandmanagingresourceseffectivelyandefficiently.12AuditingAssetManagementTraditionalmaintenancemanagementauditsareconductedthroughinterviewingkeyroleplayersintheorganisationwithastandardlistofquestions,performingwalk-aboutsandstudyingsomerequesteddocumentsandkeymeasu

8、res.Theresultsofsuchauditsarethengivenin