内部审计外文文献翻译 (2)

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1、 外文文献及原稿 原 稿 Introduction Internal audit effectiveness, the extent to which an internal audit office meets its raison dtre, is arguably a result of the interplay among four factors: internal audit quality； management support； organizational setting； and attributes of the auditor. An internal audit f

2、unctions capability to provide useful audit findings and recommendations would help raise managements interest in its recommendations. The management support with resources and commitment to implement the internal audit recommendations is essential in attaining audit effectiveness. Also, the organiz

3、ational setting in which internal audit operates, i.e. the organizational status of the office, its internal organization and the policies and procedures applying to each auditor, should enable smooth audits that lead to reaching useful audit findings. Further, the capability, attitudes and level of

4、 cooperation of the auditor impact on the effectiveness of audits. Therefore, internal audit effectiveness should be viewed as a dynamic process that is continuously shaped by the interactions among the four factors mentioned above. This study examined, using case study analysis, the internal audit

5、service of a large public sector organization. The paper is structured as follows. The next section presents a review of the related literature； introduces a model for analyzing audit effectiveness； and provides the research question. The third section presents the research methodology； fourth secti

6、on provides empirical analysis based on a case study； and fifth section presents a summary of the findings. The paper then summarizes the conclusions, noting limitations of the study and suggesting avenues for future research. Internal audit effectiveness The Institute of Internal Auditors (IIA, 199

7、9a) defined internal auditing as: an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of

8、risk management, control, and governance processes. This definition signifies that internal audit has undergone a paradigm shift from an emphasis on accountability about the past to improving future outcomes to help auditors operate more effectively and efficiently (Nagy and Canker, 2002； Stern, 199

9、4； Goodwin, 2004). Since, the definition equally serves both the private and the public sectors (Goodwin, 2004), it is used in this study as a basis to analyze public sector internal audit effectiveness. Internal audit is effective if it meets the intended outcome it is supposed to bring about. Sawy

10、er (1995) states, “ internal auditors job is not done until defects are corrected and remain corrected.” Van Hansberger (2005) explains that internal audit effectiveness in the public sector should be evaluated by the extent to which it contributes to the demonstration of effective and efficient ser

11、vice delivery, as this drives the demand for improved internal audit services. Based on the results of a consultative forum that focused on improving public sector internal audit 1, Van Hansberger (2005) identified perceptions and ownership； organization and governance framework； legislation； improv

12、ed professionalism； conceptual framework； and also resources as factors influencing internal audit effectiveness. Effective internal audit undertakes an independent evaluation of financial and operating information and of systems and procedures, to provide useful recommendations for improvements as

13、necessary. The effectiveness of internal audit greatly contributes to the effectiveness of each auditor in particular and the organization at large (Dittenhofer, 2001). Dittenhofer (2001) has also observed that if internal audit quality is maintained, it will contribute to the appropriateness of pro

14、cedures and operations of the auditor, and thereby internal audit contributes to effectiveness of the auditor and the organization as a whole. Using agency theory, Dingdong (1997) explained the role that internal audit plays in an economy and points out that internal audit has an advantage over exte

15、rnal audit in obtaining information quickly and finding problems at an earlier stage； and Sparkman (1997), applying the theory of transaction cost economics, demonstrated how internal audit recommendations are important to the management of government organizations. Prior literature relating to inte

16、rnal audit effectiveness has either focused on the internal audits ability to plan, execute and objectively communicate useful findings (Dingdong, 1997 Sparkman, 1997；Dittenhofer, 2001)； or taken a broader view and included factors that transcend the boundary of a single organization (Van Hansberger

17、, 2005). This paper attempts to introduce a new perspective for evaluation of internal audit effectiveness by identifying factors within an organization that impact on audit effectiveness. A model, which assumes that there is a common interest to achieve organizational goals for auditor management,

18、top management and internal audit, is used for analysis of this case study. Since, audit effectiveness fosters the achievement of a common goal； there would be a natural incentive in an organization to improve it. The model considers four potential factors internal audit quality, management support,

19、 organizational setting, and auditor attributes to explain audit effectiveness, and shows how the interaction of these factors improves audit effectiveness. Internal audit quality, which is determined by the internal audit departments capability to provide useful findings and recommendations, is cen

20、tral to audit effectiveness. Internal audit has to prove that it is of value to the organization and earn a reputation in the organization (Sawyer, 1995). Internal audit has to evaluate its performance and continually improve its service .audit quality is a function of the level of staff expertise,

21、the scope of services provided and the extent to which audits are properly planned, executed and communicated. Audit findings and recommendations would not serve much purpose unless management is committed to implement them. Adams (1994) used agency theory to explain that it is in the interest of ma

22、nagement to maintain a strong internal audit department. Implementation of audit recommendations is highly relevant to audit effectiveness (Van Hansberger, 2005) and the management of an organization is viewed as the customer receiving internal audit services. As a result, managements commitment to use audit recommendations and its support in strengthening internal