内部审计外文翻译

内部审计外文翻译

ID:37685153

大小:48.00 KB

页数:10页

时间:2019-05-28

内部审计外文翻译_第1页
内部审计外文翻译_第2页
内部审计外文翻译_第3页
内部审计外文翻译_第4页
内部审计外文翻译_第5页
资源描述:

《内部审计外文翻译》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、ANINSTITUTIONALTHEORYPERSPECTIVEThevalueoftheinternalauditfunctionPreviousstudieshaveutilizedavarietyofapproachestodetermineappropriatecriteriatoevaluatetheeffectivenessoftheinternalauditfunction.Forexample,consideredthedegreeofcompliancewithstandardsas

2、oneofthefactorswhichaffectsinternalauditperformance.A1988researchreportfromtheIIA-UnitedKingdom(IIA-UK,1988)focusedontheperceptionsofbothseniormanagementandexternalauditorsofthevalueoftheinternalauditfunction.Thestudyidentifiedthedifficultyofmeasuringth

3、evalueofservicesprovidedasamajorobstacletosuchanevaluation.Profitability,coststandardsandtheeffectivenessofresourceutilizationwereidentifiedasmeasuresofthevalueofservices.InitsrecommendationsithighlightedtheneedtoensurethatinternalauditworkcomplieswithS

4、PPIA.IntheUS,Albrechtetal.(1988)studiedtherolesandbenefitsoftheinternalauditfunctionanddevelopedaframeworkforthepurposeofevaluatinginternalauditeffectiveness.Theyfoundthattherewerefourareasthatthedirectorsofinternalauditdepartmentscoulddeveloptoenhancee

5、ffectiveness:anappropriatecorporateenvironment,topmanagementsupport,highqualityinternalauditstaffandhighqualityinternalauditwork.Theauthorsstressedthatmanagementandauditorsshouldrecognizetheinternalauditfunctionasavalue-addingfunctiontotheorganization.I

6、ntheUK,RidleyandD’Silva(1997)identifiedtheimportanceofcomplyingwithprofessionalstandardsasthemostimportantcontributortotheinternalauditfunctionaddingvalue.CompliancewithSPPIAAnumberofstudieshavefocusedspecificallyonthecomplianceofinternalauditdepartment

7、swithSPPIA.Powelletal.(1992)carriedoutaglobalsurveyofIIAmembersin11countriestoinvestigatewhethertherewasevidenceofaworld-wideinternalauditculture.Theyfoundanoverallcompliancerateof82%withSPPIA.ThishighpercentagepromptedtheauthorstosuggestthatSPPIAprovid

8、edevidenceoftheinternationalizationoftheinternalauditprofession.AnumberofstudieshavefocusedontheSPPIAstandardconcernedwithindependence.Clarketal.(1981)foundthattheindependenceoftheinternalauditdepartmentandthelevelofauthoritytowh

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。