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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
