1、 1500 单词， 8400 英文字符 ,3100 汉字 出处： Allen S. The Value Of Internal Audit In Corporate GovernanceJ. Corporate Board, 2008. 本科毕业论文外文资料翻译 系 别： 经济系 专 业： 会计学 &
2、nbsp; 姓 名： 学 号： 年 月 日 外文原文 The Value of Internal Audit in Corporate Governance Allen S Today, corporate boards must provide close oversight of such vital issues as finance, accounting, risk management, and c
3、ompliance often-complex organizations. Yet there is an organization within the company that has been shaping just the controls needed to effectively monitor these governance matters internal audit. By making internal audit a stronger player in the governance team, smart boards can tap into a highly
4、valuable source of expertise. Internal auditors are like a lighthouse. Their work provides a point of reference that enables companies to know where they are and their guidance can help provide the insight they need to navigate with confidence into the future. That is why expectations are hig
5、h that internal auditors will“ raise the bar” by continuing to improve operating efficiency as well as effectiveness not just in controls, risk management, and governance, but across the enterprise as a whole. There are three messages I would like to share on how internal auditors can keep the momen
6、tum going by building new value for today, and by becoming a source of leadership talent for business organizations tomorrow. First, internal auditors can help enable the “risk intelligent enterprise.” While management and the board may “own” risk, internal auditors can play a key role in enabling t
7、he “risk intelligent enterprise.” At Deloitte, this is an outcome that we strongly advocate for our clients, for ourselves, and for any corporation that wants to grow and prosper. Think about it. In all companies, risk abounds in governance, in strategy and execution, in operations, and in infrastru
8、cture. If the magnitude of this challenge were not already enough, other factors can leverage the impact of risk, from the speed at which events can unfold to the uncertainty that often accompanies them. It would be great if those were the only challenges but, there are countless others to consider.
9、 For example, we cannot ignore risks that may have low probability but high impact, such as a computer virus or acts of nature. Separate risks can also emerge and connect with devastating impact, like defaults on sub-prime mortgages and the rapid rise of energy prices that accelerated this sum
10、mer. Furthermore, when you consider that risks can be random, multiple, and sometimes connected, it is a wonder that any business leader, board member, or internal auditor can sleep through the night. However, one way to ensure a better nights sleep is for internal auditors to help mana
11、gement and boards become “risk intelligent.” That is a term we use at Deloitte for companies that use a process of through risk assessment as a prerequisite for informed decision-making. Internal auditors occupy a strategic position where the interests of management, boards and stakeholders intersec
12、t. The approach is multifaceted. Along with considering the spectrum of possibilities across and beyond the company, risk intelligent enterprises take action. They build scenarios, they weigh probabilities, and they develop specific responses. With a risk assessment process firmly in place, organiza
13、tions can create better strategies and make better decisions. Internal auditors can help in many different ways. Occupying a strategic position, they are situated at a crossroads where the interests of management, boards and stokeholds intersect. Internal auditors can see what needs to
14、be done for corporations to become more risk intelligent and, thus build new value. Internal auditors also can serve as a conduit of information for all parties involved and play a key role in breaking down organizational silos. They can drive both operating effectiveness across the organization by
15、helping them consider risk in a common language. Internal audit can help boards by pointing out the different kinds of “risk.” Risk is like cholesterol, it can be good or bad. So many people, form boards and audit committees to a wide range of stakeholders, are counting on internal auditors to provi
16、de what we at Deloitte call “reassurance.” This is the internal auditors stamp of approval that managements assurance is reliable. Internal auditors help make such reassurance possible by maintaining their objectivity, acting with the highest integrity, and communicating the hard messages about unmi
17、tigated risks whenever necessary. Internal auditors also contribute to better governance by out meaningful connections between various parts of the organization and different kinds of risk. Risk is like cholesterol-it can be good or bad. Far too many people tend to forget that companies grow by taking smart, well-considered risks. Internal auditors can provide valuable guidance by pointing out when there is an imbalance. Most often, such imbalances weigh far too heavily toward risk avoidance.
