欢迎来到天天文库
浏览记录
ID:456168
大小:56.00 KB
页数:10页
时间:2017-08-04
《公共部门内部审计:促进良好治理与绩效改进【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InternalAuditinginthePublicSector:PromotingGoodGovernanceandPerformanceImprovementMaterialSource:InternationalConsortiumonGovernmentFinancialManagementVol.IX,No.1,2009Author:ThomasAsareAbstractInthepast,managersinthepublicsectorhadanarrowerrangeofexpectati
2、onsfortheroleofinternalauditthanmanagersintheprivatesector.Thisexplainswhytheinternalauditfunctioninthepublicsectorwasdominatedbypre-paymentaudits.Thusinternalauditorsdevotedmostoftheirtimetothecheckingonindividualtransactionsbeforethepaymentsweremade.However,in
3、recentyearsinternalauditinghasassumedastrategicdimensionandthatunderscoreswhyithasbecomeanessentialcomponentofpublicsectorgovernanceandfinancialmanagementreformsinmanydevelopingcountries.Theintentofthispaperistopresentapositionthatinternalauditinginthepublicsect
4、or,whenwellstructuredandgiventherequiredmandatetoperform,improvesperformanceandservesasavaluableresourceinpromotinggoodgovernanceontheimportanceandchallengesofpublicsectorinternalauditing. Keywords:Internalauditing;publicsector;valueaddition;performanceimproveme
5、ntIntroductionInternalauditingisaprofessionandactivityinvolvedinadvisingorganizationsregardinghowtobetterachievetheirobjectivesthroughmanagingrisksandimprovinginternalcontrol.Internalauditinginvolvestheutilisationofasystematicmethodologyforanalyzingbusinessproce
6、ssesororganisationalproblemsandrecommendingsolutions.Thescopeofinternalauditingwithinanorganizationisbroadandmayincludevariousinternalcontrolrelatedactivitiessuchasthereviewoftheeffectivenessandefficiencyofoperations,thereliabilityoffinancialreporting,investigat
7、ionfraud,riskassessment,safeguardingofassets,andcompliancewith9lawsandregulations.Internalauditactivitiesthereforeprovideassuranceontheeffectivenessofpublicsectorentities'internalcontrolenvironmentandmayidentifyopportunitiesforperformanceimprovement.Definitionof
8、InternalAuditingHistorically,internalauditingwasperceivedasbeingconfinedtomerelyensuringthattheaccountingandunderlyingrecordsofanorganization’stransactionswereproperl
此文档下载收益归作者所有