外文翻譯--內(nèi)部審計(jì)在公司治理中的價(jià)值（節(jié)選）

1、<p>　　1500單詞，8400英文字符,3100漢字</p><p>　　出處：Allen S. The Value Of Internal Audit In Corporate Governance[J]. Corporate Board, 2008.</p><p>　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經(jīng)濟(jì)系

2、 </p><p>　　專 業(yè)： 會(huì)計(jì)學(xué) </p><p>　　姓 名： </p><p>　　學(xué) 號(hào)： </p><p><b>　　年 月 日</b></p><p><b

3、>　　外文原文</b></p><p>　　The Value of Internal Audit in Corporate Governance</p><p><b>　　Allen S</b></p><p>　　Today, corporate boards must provide close oversight o

4、f such vital issues as finance, accounting, risk management, and compliance often-complex organizations. Yet there is an organization within the company that has been shaping just the controls needed to effectively monit

5、or these governance matters—internal audit. By making internal audit a stronger player in the governance team, smart boards can tap into a highly valuable source of expertise. </p><p>　　Internal auditors ar

6、e 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.</p>

7、<p>　　That is why expectations are high 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

8、across the enterprise as a whole. There are three messages I would like to share on how internal auditors can keep the momentum going by building new value for today, and by becoming a source of leadership talent for bus

9、iness organizations tomorrow.</p><p>　　First, internal auditors can help enable the “risk intelligent enterprise.”</p><p>　　While management and the board may “own” risk, internal auditors can p

10、lay a key role in enabling the “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.</p>&

11、lt;p>　　Think about it. In all companies, risk abounds in governance, in strategy and execution, in operations, and in infrastructure. If the magnitude of this challenge were not already enough, other factors can lever

12、age 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. </p>

13、;<p>　　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 defaul

14、ts on sub-prime mortgages and the rapid rise of energy prices that accelerated this summer.</p><p>　　Furthermore, when you consider that risks can be random, multiple, and sometimes connected, it is a wonder

15、 that any business leader, board member, or internal auditor can sleep through the night. However, one way to ensure a better night’s sleep is for internal auditors to help management and boards become “risk intelligent.

16、” 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.</p><p>　　Internal auditors occupy a strategic position where th

17、e interests of management, boards and stakeholders intersect.</p><p>　　The approach is multifaceted. Along with considering the spectrum of possibilities across and beyond the company, risk intelligent enter

18、prises take action. They build scenarios, they weigh probabilities, and they develop specific responses. With a risk assessment process firmly in place, organizations can create better strategies and make better decision

19、s. </p><p>　　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. Interna

20、l auditors can see what needs to be done for corporations to become more risk intelligent and, thus build new value.</p><p>　　Internal auditors also can serve as a conduit of information for all parties invo

21、lved and play a key role in breaking down organizational silos. They can drive both operating effectiveness across the organization by helping them consider risk in a common language.</p><p>　　Internal audit

22、 can help boards by pointing out the different kinds of “risk.” Risk is like cholesterol, it can be good or bad.</p><p>　　So many people, form boards and audit committees to a wide range of stakeholders, are

23、 counting on internal auditors to provide what we at Deloitte call “reassurance.” This is the internal auditor’s stamp of approval that management’s assurance is reliable. Internal auditors help make such reassurance pos

24、sible by maintaining their objectivity, acting with the highest integrity, and communicating the hard messages about unmitigated risks whenever necessary.</p><p>　　Internal auditors also contribute to better

25、 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 t

26、aking 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. </p><p&g

27、t;　　Companies that focus solely on avoiding risk may survive but will rarely thrive. They are like a beekeeper who keeps no bees for fear of being stung. However, with their intimate knowledge of the enterprise, internal

28、 auditors can help determine which risks are intelligent and can create exciting new value. Their guidance as a trusted advisor can help executives make decisions that benefit the whole company.</p><p>　　Sec

29、ond, internal auditors can serve as advocates for using non-financial metrics to help manage risk holistically.</p><p>　　As silos flatten and business structures become more integrated and holistic, internal

30、 auditors can use non-financial metrics to help uncover new value and develop competitive advantage.</p><p>　　That is because virtually every aspect of a business can affect revenue and profit. Many so-calle

31、d “non-financial” factors of performance carry hidden but not so subtle price tags. Eventually, those price tags can add up and eat away at the top and bottom lines.</p><p>　　Yet many organizations persist i

32、n focusing only on traditional financial measurements to assess their condition. Research that Deloitte conducted last year found that 87 percent of the CEOs and senior executives we polled described their ability to tra

33、ck financial performance as excellent or good.</p><p>　　However, almost eight out of every 10 CEOs said that financial indicators alone do not adequately capture their companies’ strengths and weaknesses. Fu

34、rthermore, just 29 percent considered their ability to track non-financial performance as excellent or good.</p><p>　　Internal auditors can play a vital role by consulting with management on which non-financ

35、ial metrics may be most useful.</p><p>　　Enterprise risk most likely will grow if those who lead the enterprise cannot see the bigger picture. Relying solely upon financial metrics can cloud the bigger pictu

36、re by masking situations that may need immediate action. The reality is that financial metrics such as cash flow, sales, or earnings are essentially historical in nature and, as such, represent lagging indicators of perf

37、ormance.</p><p>　　Non-financial factors, however, can signal trends as leading indicators of performance. Our survey respondents identified customer satisfaction, operational quality, innovation, and commitm

38、ent as the non-financial drivers most crucial to the success of their companies.</p><p>　　What a company produces or provides has always been an important management concern. Yet the current business environ

39、ment is one of intense scrutiny that makes how corporations conduct their operations and how leaders conduct themselves critical business priorities.</p><p>　　Are executives accountable and performing ethica

40、lly? Are a company’s actions harming or sustaining the environment? Are governance processes strong and independent from management? These are just some of the questions raised by today’s stakeholders.</p><p&g

41、t;　　A company’s ethical climate provides a great example of how internal auditors can use non-financial metrics to track when changes begin to occur in an organization’s ethical climate. Subtle changes in the ethical cli

42、mate do add up. Over time, they can drive outcomes that may lead to inevitable decline, or sustained success.</p><p>　　Organizations with a superior ethical track record can attract customers and capital far

43、 more easily than those whose ethics are in question. Furthermore, if the marker’s belief in a company’s integrity is confirmed time and time again, people can become customers and clients for life.</p><p>　

44、　Third, internal audit is a place where top talent can build and enhance their careers as trusted advisors today, and emerge as candidates to become the executives and directors of tomorrow.</p><p>　　With th

45、eir finger on the pulse of the enterprise every day, internal auditors can shape data into valuable knowledge. People like that should always be in demand, especially today when there are simply not enough talented peopl

46、e to go around.</p><p>　　Research conducted by Deloitte indicates that there will be fewer young people to replace retiring workers every year for the next 30 years. We are starting to see these trends play

47、out globally. In mature markets such as Europe and Japan, for example, the impact of an aging workforce is converging with the impact of declining birth rates.</p><p>　　In a time when top talent is becoming

48、increasingly scarce, more talent needs to be developed from within. I cannot think of talented people who are more “within” an organization than internal auditors.</p><p>　　The talent challenge for internal

49、auditing involves far more than the numbers, however, it is also about developing beyond the skills and certifications that internal auditing requires today. If we internal auditing to “raise the bar” and expand its role

50、 beyond compliance-focused activities to those that are consulting-focused, internal auditors need to develop a new set of skills. Those new skills ca include the ability to lead, communicate, discern opportunities, and

51、derive value from them.</p><p>　　Internal auditing can be a terrific stepping stone to greater responsibility. That makes internal auditing not only a place to be smart, but also a smart place to be.</p&g

52、t;<p><b>　　外文資料翻譯譯文</b></p><p>　　內(nèi)部審計(jì)在公司治理中的價(jià)值</p><p>　　摘要：如今，公司董事會(huì)須密切監(jiān)督財(cái)務(wù)會(huì)計(jì)，風(fēng)險(xiǎn)管理以及重大錯(cuò)報(bào)漏報(bào)問(wèn)題。然而，一個(gè)公司內(nèi)部已形成的有效監(jiān)督這些管理的問(wèn)題的組織，即內(nèi)部審計(jì)控制。通過(guò)進(jìn)行內(nèi)部審計(jì)治理可以培養(yǎng)更強(qiáng)的團(tuán)隊(duì)成員，董事會(huì)也可以打入一個(gè)具有專業(yè)知識(shí)的價(jià)值市場(chǎng)。促進(jìn)公

53、司的治理，使公司有更好的發(fā)展。</p><p>　　關(guān)鍵詞：公司治理 審計(jì)</p><p><b>　　介紹</b></p><p>　　內(nèi)部審計(jì)人員就像一座燈塔。他們的工作為公司審計(jì)提供了一個(gè)參考點(diǎn)，使公司能夠知道應(yīng)從哪里得到見(jiàn)解并且可以幫助公司提高對(duì)未來(lái)的信心。</p><p>　　這就是為什么公司對(duì)內(nèi)部審計(jì)人員的期

54、望很高，他們將“提高標(biāo)準(zhǔn)”，繼續(xù)提高經(jīng)營(yíng)效率及成效，不止是在控制風(fēng)險(xiǎn)管理和治理方面，而是要橫跨整個(gè)企業(yè)。存在三個(gè)信息：我想就如何保持內(nèi)部審計(jì)人員這種勢(shì)頭，今后如何建立新的價(jià)值，如何成為帶領(lǐng)組織走向明天的領(lǐng)導(dǎo)人才。</p><p>　　首先，內(nèi)部審計(jì)人員可以幫助實(shí)現(xiàn)“風(fēng)險(xiǎn)智能的公司”。</p><p>　　雖然管理層和董事會(huì)可以自己把握風(fēng)險(xiǎn)，但內(nèi)部審計(jì)人員可以在一個(gè)“風(fēng)險(xiǎn)智能公司”中發(fā)揮關(guān)鍵

55、作用。在德勤（四大會(huì)計(jì)師事務(wù)所之一），我們強(qiáng)烈要求客戶為我們自己公司的發(fā)展和繁榮成為倡導(dǎo)者。</p><p>　　仔細(xì)想想，在所有的公司，風(fēng)險(xiǎn)無(wú)處不在。無(wú)論是在治理上，戰(zhàn)略上和執(zhí)行的操作上，還是在基礎(chǔ)設(shè)施。如果這一挑戰(zhàn)的嚴(yán)重性還不夠，其他因素會(huì)充分利用風(fēng)險(xiǎn)從而產(chǎn)生影響，這些不確定性往往伴隨著他們。如果這些是唯一的挑戰(zhàn)，那么影響將是巨大的，更何況還有數(shù)不清的其他應(yīng)該考慮的方面。</p><p&g

56、t;　　例如，我們不能忽視風(fēng)險(xiǎn)，可能發(fā)生的概率較低，但影響很大，如電腦病毒或相同性質(zhì)的行為。獨(dú)立的風(fēng)險(xiǎn)也時(shí)常出現(xiàn)且造成破壞性的影響，如違約對(duì)次級(jí)抵押貸款的影響以及默認(rèn)夏天能源的價(jià)格快速崛起等等。</p><p>　　此外，當(dāng)你考慮到風(fēng)險(xiǎn)的隨機(jī)性，多方面，不確定的，有時(shí)呈關(guān)聯(lián)性等等，任何企業(yè)的領(lǐng)導(dǎo)者，董事會(huì)成員，經(jīng)營(yíng)者，債權(quán)人，或者內(nèi)部審計(jì)人員都一整夜難以安睡。然而，只有一個(gè)方法，可以確保內(nèi)部審計(jì)人員有一個(gè)更好的睡

57、眠。也是內(nèi)部審計(jì)人員用以幫助管理者和董事會(huì)成為“風(fēng)險(xiǎn)智能公司”的法寶。長(zhǎng)遠(yuǎn)來(lái)說(shuō)，我們用德勤公司所使用的這個(gè)過(guò)程進(jìn)行徹底的風(fēng)險(xiǎn)評(píng)估是一個(gè)先決條件的通知決策。</p><p>　　內(nèi)部審計(jì)人員占據(jù)戰(zhàn)略位置的管理，與董事會(huì)和股東的利益相關(guān)?？梢愿玫耐晟乒镜陌l(fā)展。</p><p>　　該方法是多方面的。除了考慮到整個(gè)公司的可能性及今后的發(fā)展，風(fēng)險(xiǎn)智能公司需要采取各種行動(dòng)，對(duì)他們的實(shí)際情況。量體

58、裁衣，制定具體的計(jì)劃。針對(duì)過(guò)程中發(fā)生的風(fēng)險(xiǎn)評(píng)估，組織可以創(chuàng)造更好的戰(zhàn)略，做好更好的決策。使公司可以更好的發(fā)展。</p><p>　　內(nèi)部審計(jì)人員可以提供許多不同方式的來(lái)幫助公司，占據(jù)著絕對(duì)的戰(zhàn)略地位。他們橫跨管理利益，并同董事會(huì)和股東的利益相交。內(nèi)部審計(jì)人員可以看到需要做什么使企業(yè)得到更多的風(fēng)險(xiǎn)智能，從而建立新的價(jià)值。是公司發(fā)展的更好。</p><p>　　內(nèi)部審計(jì)人員也可以作為一個(gè)情報(bào)渠

59、道，來(lái)收集所有相關(guān)方面的信息和發(fā)揮關(guān)鍵組織的作用，為其提供數(shù)據(jù)。他們會(huì)橫跨整個(gè)組織，幫助整個(gè)組織，同時(shí)驅(qū)動(dòng)運(yùn)行效率和效果，幫助他們考慮風(fēng)險(xiǎn)共同的語(yǔ)言。</p><p>　　內(nèi)部審計(jì)可以幫助指出不同類型的風(fēng)險(xiǎn)。風(fēng)險(xiǎn)就像膽固醇，它可以有好的一面，也可以有壞的一面。有利就會(huì)有弊，所以，內(nèi)部審計(jì)可以更好的幫助到公司的發(fā)展。</p><p>　　因此，許多人，從董事會(huì)和審計(jì)委員到廣泛的利益相關(guān)者正期

60、待內(nèi)部審計(jì)使我們得到德勤會(huì)計(jì)師事務(wù)所的那顆“定心丸”。內(nèi)部審計(jì)人員的審批蓋章管理的保證是可靠的，可信的。內(nèi)部審計(jì)人員幫助維持其客觀性，保持最高誠(chéng)信行事，做十足的風(fēng)險(xiǎn)交流，如必要時(shí)會(huì)保存有關(guān)的消息。</p><p>　　內(nèi)部審計(jì)人員也有利于更好的管理，更好的發(fā)展，指出不同組織的各個(gè)部分和不同種類的風(fēng)險(xiǎn)。風(fēng)險(xiǎn)就像膽固醇，它可以有好的一面，也可以有壞的一面。有利就會(huì)有弊，所以，內(nèi)部審計(jì)可以更好的幫助到公司的發(fā)展。太多的

61、人們時(shí)常忘記公司的發(fā)展需要謹(jǐn)慎考慮其存在的風(fēng)險(xiǎn)。內(nèi)部審計(jì)人員應(yīng)提供寶貴的指導(dǎo)。通常，如此失調(diào)衡量過(guò)于注重對(duì)風(fēng)險(xiǎn)的規(guī)避。</p><p>　　公司只注重規(guī)避風(fēng)險(xiǎn)后可能生存下去，但很少會(huì)發(fā)展茁壯成長(zhǎng)。他們就像一個(gè)養(yǎng)蜂人，誰(shuí)能保證被蜜蜂叮了后還不害怕蜜蜂。然而，隨著他們對(duì)企業(yè)的深入了解，內(nèi)部審計(jì)人員可以幫助確定哪些風(fēng)險(xiǎn)是有利的，可以創(chuàng)造激發(fā)新的價(jià)值。哪些風(fēng)險(xiǎn)是有弊的，幫助公司規(guī)避風(fēng)險(xiǎn)。他們作為一個(gè)值得信賴的顧問(wèn)指導(dǎo)，幫

62、助管理人員作出有利于整個(gè)公司的決定。使得公司可以更好的發(fā)展。</p><p>　　其次，內(nèi)部審計(jì)人員可以提倡使用非財(cái)務(wù)指標(biāo)體系，以幫助從整體上管理風(fēng)險(xiǎn)。</p><p>　　由于業(yè)務(wù)結(jié)構(gòu)趨于完整和全面化，內(nèi)部審計(jì)人員可使用非財(cái)務(wù)指標(biāo)，以幫助發(fā)現(xiàn)新的價(jià)值和發(fā)展的競(jìng)爭(zhēng)優(yōu)勢(shì)。</p><p>　　這是因?yàn)閹缀趺恳粋€(gè)方面都可以影響公司的收入和利益。許多企業(yè)對(duì)所謂的“非金融”

63、業(yè)績(jī)因素進(jìn)行隱藏最后，那些價(jià)格標(biāo)簽卻可以提高或者降低。</p><p>　　但是，許多組織堅(jiān)持專注于傳統(tǒng)的財(cái)務(wù)測(cè)量來(lái)評(píng)估他們的條件。對(duì)德勤87年的CEO和高級(jí)管理人員進(jìn)行探究發(fā)現(xiàn)，我們跟蹤調(diào)查的29%的人員能夠評(píng)為優(yōu)秀或者良好。</p><p>　　然而，幾乎10個(gè)首席執(zhí)行官里有8個(gè)認(rèn)為，金融指標(biāo)本身并不能充分反映他們公司的強(qiáng)項(xiàng)和弱點(diǎn)。此外，29%的認(rèn)為他們擁有者更為優(yōu)秀的跟蹤能力和非財(cái)務(wù)

64、業(yè)績(jī)。</p><p>　　內(nèi)部審計(jì)人員發(fā)揮著至關(guān)重要的作用，在非財(cái)務(wù)指標(biāo)的管理當(dāng)中顯得更為突出。</p><p>　　企業(yè)風(fēng)險(xiǎn)很有可能增加，除非那些企業(yè)的管理層不想看見(jiàn)企業(yè)的發(fā)展。單純的依靠財(cái)務(wù)指標(biāo)來(lái)屏蔽風(fēng)險(xiǎn)的話，那么更大的風(fēng)險(xiǎn)可能就要立即采取行動(dòng)?，F(xiàn)實(shí)情況是，財(cái)務(wù)指標(biāo)如現(xiàn)金流量，銷售或利潤(rùn)，從本質(zhì)上來(lái)說(shuō)，都是在歷史的狀態(tài)下，同樣代表落后的績(jī)效。</p><p>

65、　　非經(jīng)濟(jì)因素作為信號(hào)趨勢(shì)成為全球領(lǐng)先的性能指標(biāo)。我們的調(diào)查確定受訪者顧客的滿意，業(yè)務(wù)操作質(zhì)量，創(chuàng)新和員工的承諾對(duì)非金融機(jī)構(gòu)公司的成功尤為重要。</p><p>　　一個(gè)公司的生產(chǎn)一直是一個(gè)重要的管理問(wèn)題。然而，目前激勵(lì)的商業(yè)環(huán)境密切監(jiān)視他們的企業(yè)如何進(jìn)行操作，以及領(lǐng)導(dǎo)者如何進(jìn)行自我批判業(yè)務(wù)。</p><p>　　是行政人員的責(zé)任，還是履行道德？是一個(gè)公司的行為損害或持續(xù)環(huán)境嗎？是治理過(guò)程

66、的獨(dú)立和管理嗎?這些只是對(duì)今天的利益相關(guān)者提出的一些問(wèn)題。</p><p>　　公司的道德氛圍將為其提供榜樣，內(nèi)部審計(jì)人員可使用非財(cái)務(wù)度量標(biāo)準(zhǔn)來(lái)跟蹤變更與合計(jì)。隨著時(shí)間的推移，他們能驅(qū)動(dòng)的結(jié)果，可能會(huì)導(dǎo)致不可避免的下降，或者持續(xù)的成功。</p><p>　　一個(gè)優(yōu)秀組織的資本和業(yè)績(jī)比那些倫理問(wèn)題更能吸引顧客。此外，如果市場(chǎng)對(duì)公司的誠(chéng)信理念多次證實(shí)，人們可成終身客戶。</p>

67、<p>　　第三，內(nèi)部審計(jì)人員是一個(gè)優(yōu)秀人才，可以建立和加強(qiáng)培養(yǎng)他們的職業(yè)生涯的地方，今天是可以值得信賴的顧問(wèn)，明天可以成為管理人員和董事會(huì)的候選人。是一個(gè)可以為公司提高更多價(jià)值的不可多得的人才。</p><p>　　每天同他們的企業(yè)把握時(shí)代的脈搏，內(nèi)部審計(jì)人員可以塑造出有價(jià)值的數(shù)據(jù)知識(shí)，同時(shí)還可以塑造出更多的價(jià)值。這樣的人應(yīng)該永遠(yuǎn)需要，應(yīng)該多多挖掘。特別是今天根本沒(méi)有足夠的人才來(lái)滿足需求。所以才更加需

68、要這種人才的培養(yǎng)，更加有利于整個(gè)公司未來(lái)的發(fā)展。</p><p>　　有德勤的研究表明，在接下來(lái)的30年每年將會(huì)有更少的年輕人來(lái)接替退休工人，這種趨勢(shì)在不斷顯現(xiàn)。所以內(nèi)部審計(jì)人員人才的缺失更加不利于整個(gè)社會(huì)的發(fā)展。例如在歐洲和日本等成熟的市場(chǎng)，一個(gè)老齡化的勞動(dòng)力影響和出生率的下降時(shí)趨同等。不利于公司的發(fā)展。</p><p>　　在優(yōu)秀人才越來(lái)越稀少的時(shí)候，需要從內(nèi)部發(fā)展更多的審計(jì)人才。我不

69、認(rèn)為一個(gè)組織應(yīng)該比較內(nèi)部審計(jì)人員誰(shuí)更有才。應(yīng)該多挖掘一些內(nèi)部審計(jì)人才，這樣才更有利于整個(gè)公司的發(fā)展。</p><p>　　然而，對(duì)內(nèi)部審計(jì)人才的挑戰(zhàn)遠(yuǎn)遠(yuǎn)超過(guò)這些數(shù)字。我們大大的需要內(nèi)部審計(jì)人才。內(nèi)部審計(jì)除了擁有證書外，還需要技能等等。如果我們想要內(nèi)部審計(jì)提高標(biāo)準(zhǔn)，突出那些咨詢的重點(diǎn)，內(nèi)部審計(jì)人員需要制定以一套新的技能。這些新技能，可以包括領(lǐng)導(dǎo)能力，溝通，并從識(shí)別機(jī)會(huì)中獲得價(jià)值。使得公司更好地發(fā)展。</p&g