乌克兰的内部审计和内部控制系统研究【外文翻译】

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1、外文翻译UkraineinternalauditandinternalcontrolstudyMaterialSource:Documents&ReportsAuthor:InternationalFinanceCorporationOfthe67companiessurveyed,48percentofthecompaniesrespondedthattheyhadaninternalauditdepartment.Only9percentoftherespondentsplannedtocr

2、eateaninternalauditinthefuture.Therestofcompaniesindicatedthattheydo“somechecks”and,in15percentoftherespondents,someinternalauditfunctionsareperformedbytheexternalauditors.Typically,where“somechecks”areperformed,theywouldbedoneinconnectionwithaspecia

3、lsituationand/orproblemandnotasanon-goingcontrolmeasure.Onlycompanieshavinganinternalauditdepartmentansweredthequestionsabouttheoperationandstructureoftheinternalauditfunction.Outof67surveyed,32companieswithaninternalauditdepartmentprovidedanswers.44

4、percentofrespondentsindicatedthattheinternalauditdepartmentisnotmanagedasaseparatecorporatefunctionwithitsownbudgetandorganizationalstructure.Theabsenceofaseparatebudgetandorganizationfortheinternalauditdepartmentappearsinconsistentwiththeindependenc

5、estandardforaneffectiveinternalauditfunction.Inmorethanhalfofthecompaniessurveyed,theinternalauditdepartmenthasexistedforonetofiveyears.Inanotherquarterofthosesurveyed,thefunctionhasbeenoperatingformorethanfiveyears.Therestofcompanieshavehadaninterna

6、lauditfunctionforlessthanoneyear.Almosthalfofthecompanieswithinternalauditdepartments(45percent)spendlessthan$50,000annuallytomaintaintheinternalauditfunction.Thatcostseemsquitelowandmaybedistortedbythosecompaniesrespondingnegativelytotheabovequestio

7、naboutanindependentbudgetunit.46percentofthecompaniesspendbetween$50,000and$300,000whichappearsamorereasonablerangetomaintainaneffectiveinternalauditfunction.SubordinationandReportingEmployeesoftheinternalauditdepartmentaresubordinatedandaccountablet

8、oexecutivemanagementin56percentofsurveyedcompanies,whichis,again,inconsistentwiththeindependencestandard.Inonlyaminorityofthecompanies(35percent)therearetheinternalauditorsreportingtoSupervisoryBoardorAuditCommittee.Sincemultipleanswerswerepossibleto