内部审计意见的重要性【外文翻译】

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1、中文 3740 字 外文文献翻译 原文： The Importance of Internal Audit Opinions Internal auditors play an important role in their organizations corporate governance, internal control structure, risk management analysis, and financial reporting process. In the past decade, auditors actively have provided management w

2、ith consulting and assurance services to assist in compliance with regulations such as the U.S. Sarbanes-Oxley Act of 2002.Internal audit resources also have been expanded to satisfy the high demand for services to assist in executive certification of internal controls and financial reports. In the

3、coming years, internal auditors may be expected to expand their role to assume more responsibilities in improving risk management, reducing organizational complexity and costs, and participating in developing strategic and governance processes. For example, the U.S. Securities and Exchange Commissio

4、ns (SECs) Proxy Disclosure Enhancements rules released in December require companies listed on U.S. exchanges to disclose their governance measures, including their board structure, the boards oversight of risk management, and its relationship with executive compensation policies and practices. Rich

5、ard Chambers, A president and CEO, recently told WebCPA, The new proxy requirements will place greater pressure on boards to demonstrate their role in the oversight of risk management, and by extension, this presents both challenges and opportunities for chief audit executives (CAEs) and their inter

6、nal audit teams. The proxy disclosure rules create opportunities for internal auditors to report on and provide their opinions about their organizations compliance with its own governance and risk assessment requirement. In particular, auditors may need to express opinions in the areas of corporate

7、governance, risk management, and internal controls. In expressing an opinion on these three areas, internal auditors can follow guidance set out in The A Practice Guide, Formulating and Expressing Internal Audit Opinions (see Expressing Opinions on page 49).Moreover, The As Internal Audit Standards

8、Board has recently proposed a new professional practices standard, Standard 2450:Overall Opinions, that details requirements for the work that internal auditors must do if they choose to provide an overall opinion. In addition, proposed Standard 2010.A2 requires CAEs to determine stakeholder expecta

9、tions for internal audit opinions and other conclusions, including the levels of assurance required, through discussion with senior management and the board. Expressing Opinions As more and more internal audit departments have begun providing audit opinions to stakeholders, a need for guidance has b

10、een arisen. Proposed A Standard 2450 takes a step in that direction by describing the work auditors must do before they express an opinion. In addition, an A Practice Guide, Formulating and Expressing Internal Audit Opinions, provides considerable information and advice that auditors should study be

11、fore they embark on offering audit opinions. The content below summarizes some of the Practice Guides key recommendations. Relevance The Practice Guide guidance for internal auditors, boards, executive and operating management, regulatory bodies, and other assurance providers who have an obligation

12、to form, review, or assess an opinion on an organizations governance, risk management, and internal control systems. Internal audit opinions are important because they address stakeholders concerns. Those opinions are likely to be disclosed to the public, which makes them a crucial communication cha

13、nnel. The criteria used to develop audit opinions should be transparent and stated in the audit report. Planning Certain factors need to be considered when planning for the opinion: Auditors should assess whether it will be a macro-level opinion based on the results of multiple audit projects, or a

14、micro-level opinion based on a single project or a series of short-term projects. If the opinion is positive, then more evidence and a broader work scope are required. Auditors should determine what kind of evidence they will need to prove that their opinion is correct. There should be agreement on

15、the criteria that will be used in forming the opinion. Auditors should consider carefully the time that the opinion is issued and the scope of the coverage. There must be appropriate management support for the internal audit plan. Evidence Gathering When expressing macro-level opinions, auditors sho

16、uld: Specify the purpose for which the opinion will be used. Detail the audit procedures and guidance that is used in formulating and expressing internal audit opinions. Gather sufficient and competent evidence relevant to the management of a strategic risk-assessment process. Identify the criteria

17、for satisfactory performance. It is possible to express a limited macro-level opinion if auditors arent able to collect sufficient evidence； however, the potential for a limited opinion should be recognized in advance during the planning process. All the appropriate methodologies should be establish

18、ed in advance. When expressing micro-level opinions, auditors should: Establish a clear criteria framework for drawing conclusions. Using a grading scale on any level requires a well-defined evaluation structure, and the scales must be consistent over the course of years in which the audit is conducted. Reporting The chief audit executive is the best individual to provide assurance on a macro-level opinion. Positive assurance implies a lot of responsibility and should be used with caution and consideration. Grading or color coding is an appropriate way to formulate an opinion. Grades