资源描述：
《内部审计在公司治理中的价值【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、外文翻译原文：TheValueOfInternalAuditInCorporateGovernanceToday,corporateboardsmustprovidecloseoversightofsuchvitalissuesasfinance,accounting,riskmanagement,andcomplianceinoften-complexorganizations.Yetthereisanorganizationwithinthecompanythathasbeenshapingjustthecontrolsneededtoeffectivelymonitorthesegov
2、ernancematters—internalaudit.Bymakinginternalauditastrongerplayerinthegovernanceteam,smartboardscantapintoahighlyvaluablesourceofexpertise.Internalauditorsarelikealighthouse.Theirworkprovidesapointofreferencethatenablescompaniestoknowwheretheyare—andtheirguidancecanhelpprovidetheinsightstheyneedton
3、avigatewithconfidenceintothefuture.Thatiswhyexpectationsarehighthatinternalauditorswill“raisethebar”bycontinuingtoimproveoperatingefficiencyaswellaseffectiveness—notjustincontrols,riskmanagement,andgovernance,butacrosstheenterpriseasawhole.TherearethreemessagesIwouldliketoshareonhowinternalauditors
4、cankeepthemomentumgoingbybuildingnewvaluefortoday,andbybecomingasourceofleadershiptalentforbusinessorganizationstomorrow.First,internalauditorscanhelpenablethe“riskintelligententerprise.”Whilemanagementandtheboardmay“own”risk,internalauditorscanplayakeyroleinenablingthe“riskintelligententerprise.”A
5、tDeloitte,thisisanoutcomethatwestronglyadvocateforourclients,forourselves,andforanycorporationthatwantstogrowandprosper.Thinkaboutit.Inallcompanies,riskabounds—ingovernance,instrategyandexecution,inoperations,andininfrastructure.Ifthemagnitudeofthischallengewerenotalreadyenough,otherfactorscanlever
6、agetheimpactofrisk,fromthespeedatwhicheventscanunfoldtotheuncertaintythatoftenaccompaniesthem.Itwouldbegreatifthoseweretheonlychallengesbut,ofcourse,therearecountlessotherstoconsider.Forexample,wecannotignorerisksthatmayhavelowprobabilitybuthighimpact,suchasacomputervirusoractsofnature.Separaterisk
7、scanalsoemergeandconnectwithdevastatingimpact,likedefaultsonsub-primemortgagesandtherapidriseofenergypricesthatacceleratedthissummer.Furthermore,whenyouconsiderthatriskscanberandom,multiple,andsometimesconn
