内部审计意见的重要性2【外文翻译】

内部审计意见的重要性2【外文翻译】

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时间:2017-07-26

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1、外文文献翻译译文原文:TheImportanceofInternalAuditOpinionAstheirroleexpands,manyauditorsareprovidingopinionsongovernance,riskmanagement,andinternalcontrol.Internalauditorsplayanimportantroleintheirorganization'scorporategovernance,internalcontrolstructure,riskmanageme

2、ntanalysis,andfinancialreportingprocess.Inthepastdecade,auditorsactivelyhaveprovidedmanagementwithconsultingandassuranceservicestoassistincompliancewithregulationssuchastheU.S.Sarbanes-OxleyActof2OO2.Internalauditresourcesalsohavebeenexpandedtosatisfythehig

3、hdemandforservicestoassistinexecutivecertificationsofinternalcontrolsandfinancialreports.Inthecomingyears,internalauditorsmaybeexpectedtoexpandtheirroletoassumemoreresponsibilitiesinimprovingriskmanagement,reducingorganizationalcomplexityandcosts,andpartici

4、patingindevelopingstrategicandgovernanceprocesses.Forexample,theU.S.SecuritiesandExchangeCommission's(SEC’s)ProxyDisclosureEnhancementsrulesreleasedinDecemberrequirecompanieslistedonU.S.exchangestodisclosetheirgovernancemeasures,includingtheirboardstructure

5、,theboard'soversightofriskmanagement,anditsrelationshipwithexecutivecompensationpoliciesandpractices.RichardChambers,IIApresidentandCEO,recentlytoldWebCPA,"Thenewproxyrequirementswillplacegreaterpressureonboardstodemonstratetheirroleintheoversightofriskmana

6、gement,andbyextension,thispresentsbothchallengesandopportunitiesforchiefauditexecutives(CAE’s)andtheirinternalauditteams."Theproxydisclosurerulescreateopportunitiesforinternalauditorstoreportonandprovidetheiropinionsabouttheirorganization'scompliancewithits

7、owngovernanceandriskassessmentrequirements.Inparticular,auditorsmayneedtoexpressopinionsintheareasofcorporategovernance,riskmanagement,andinternalcontrols.Inexpressinganopiniononthesethreeareas,internalauditorscanfollowguidance12setoutinTheIIAPracticeGuide,

8、FormulatingandExpressingInternalAuditOpinions(see"ExpressingOpinions"onpage49).Moreover,TheIIA’sInternalAuditStandardsBoardhasrecentlyproposedanewprofessionalpracticesstandard.Standard2450:OverallOpini

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