內(nèi)部審計工作的未來展望【外文翻譯】

1、<p><b>　　外文翻譯</b></p><p><b>　　原文</b></p><p>　　The Future Perspective of The Internal Audit Function</p><p>　　Material Source: http://oeconomica.uab.ro/u

2、pload/lucrari/1120091/19.pdf</p><p>　　Author: Cristina Bota-Avram,Atanasiu Pop,Florin Bota-Avram</p><p>　　(4)The context of current economic crisis</p><p>　　The first signs of this

3、global economic crisis were felt in the summer of 2007,when financial institutions began to recognize that they were facing with growing losses related significant subprime mortgages(known as having a high rate of risk).

4、The result was the investors were trying to escape the financial derivatives based on subprime mortgage system,redirecting investment to speculation based on the price of basic goods.At the same time,the system real esta

5、te in the United States is faced wit</p><p>　　A recent report published by ACCA on the financial crisis,has identified two major categories of factors that gave rise to the onset of the credit crunch in the

6、U.S.,namely:</p><p>　　1．Main factors:</p><p>　　The failure of corporate governance(to be acting in the interests of shareholders,if not a conflict of interest arises which requires professionali

7、sm and ethics at the company level);</p><p>　　Failure institutions to properly asses and manage inherent risks between the business and pay system and granting incentives,which were not designed for the bene

8、fit of all shareholders;</p><p>　　Errors in identifying and managing risk;</p><p>　　Influence of low or even a minimum output of risk management departments of the banks;</p><p>　　W

9、eaknesses in financial reporting and regulatory systems.</p><p>　　2．Secondary factors:</p><p>　　Too great complexity of financial products,with little experience of managers across the risks ass

10、ociated with these products;</p><p>　　Human errors embodied in failures in assessing cultural influences and motivational factors such as rigidity in thinking and unwillingness to adapt to change;</p>

11、<p>　　Lack of proper understanding by the management in designing business models,leading to poor management oversight;</p><p>　　The lack of strict supervision of the non executive directors,one possib

12、le cause being the poor understanding of the complexity of businesses;</p><p>　　Unhealthy habits acquired as a result of a market that was too long in a position enabling environment for running hedge transa

13、ctions.</p><p>　　The major impact of the crisis on the global economy has led many committees and bodies investigate which were the main causes which led the outbreak and spread of this global onomic crisis.

14、A group of legislators(Senior Supervisors Group,2008)from United States, itain,France,Germany,and Switzerland have issued a report highlighting gaps and shortcomings risk management processes,promoting the idea that risk

15、 management was a key contributor ficient in generating this current economic crisis.Analy</p><p>　　Analyzing potential causes of the global economic crisis,from internal audit’s point of view,we consider th

16、e generation of these negative phenomena was occurred by at least following situations:</p><p>　　1.Internal audit department was not interested in respecting and ensuring compliance with internal audit stand

17、ards,this disregard being manifested by the internal audit customers(management and audit committee).</p><p>　　2.Internal Audit Department carried out its assessment regarding the risk management process and

18、 the final reports over the potential risks that could threat the normal course of business were submitted to the management of the companies,but internal auditors were not sufficiently able to identify and report defici

19、encies within a reasonable time for the operation of significant changes in the process of risk management.</p><p>　　3.Internal Audit Department has made assessments of risk management,but these results were

20、 not communicated to the management.</p><p>　　4.Internal Audit Department fully respect the international standards for internal audit by doing the assessment,monitoring and reporting to management the resul

21、ts on the effectiveness of risk management,but management and the audit committee had ignored all these reports,considering them too less important.</p><p>　　Leech T.,a distinguished member of the Canadian I

22、nstitute of Internal Auditors and Inspectors Association of Certified Fraud Examiners in the U.S.and internationally recognized because of his knowledge in management risk,risk assessment,development of internal audit an

23、d prevention and detection of fraud events,had been conducted a lot of many surveys in many organizations in several countries from different sectors of activity.The results of these studies (Leech,2009)determined Leech

24、to apprecia</p><p>　　The new version of the internal audit standards adopted by the Institute of Internal Auditors (IIA),revised in October 2008 and applicable from January 1 2009,present certain substantive

25、 changes,which are designed to enhance the role and contribution of internal audit in monitoring, assessing and reporting on the effectiveness of conducting of risk management process.In this context,it becomes absolutel

26、y necessary to establish a reference framework in assessing and reporting on the effectiveness</p><p>　　(5)Economic crisis:key themes for refocusing internal audit activity</p><p>　　It becomes m

27、ore than obviously this current economic crisis,which is characterized by some experts as unprecedented,will have a significant impact on the development of several areas,one of these being the internal audit activity.Pr

28、oposing to determine the coordinates that will determine the future evolution of internal audit,Ernst&Young conducted a study in 2008 among internal audit directors from 348 companies in 35 countries.The results obta

29、ined were interesting:</p><p>　　The scope of internal audit will expand significantly in the forthcoming period and the role of internal audit in its efforts of improving the activities and the processes wit

30、hin the companies will become more and more focused on strategic aspects;</p><p>　　Significant changes will have to be made in some of the following categories:governance, human resources involved,the infras

31、tructure activities performed;</p><p>　　Internal audit will have to focus over the development of internal audit skills’necessary in the process of risk management that have to be focused more and more over

32、the operational and strategic risks.In the same time,internal audit will have to develop better skills to identify a wider range of risks specific to different business sectors;</p><p>　　The expectations of

33、management and audit committees vis-à-vis internal auditors will increase significantly,given to the fact that importance of internal audit and its ability to combat the negative effects in the context of current ec

34、onomic crisis is becoming more and more.</p><p>　　In order to evaluate the extent to which the global economic and financial crisis has impacted internal audit activities,IIA and IIA Research Foundation(IIAR

35、F)conducted a survey in early March 2009,asking the participants about the overall impact of the economic slowdown on their organizations and,subsequently,over their internal audit efforts.The respondents were asked a lo

36、t of questions in order to determine the impact of the current economic crisis on their internal audit activity.So,one firs</p><p>　　Figure no.1</p><p>　　The impact of Current Financial Crisis o

37、n Internal Audit Budgets</p><p>　　It is obviously that current economic crisis continues to affect organizations at different levels.In this context many internal audit activities are going to change the foc

38、us of their activities, transforming a significant part of more traditional audit work and concentrating more on the emerging risks that have surfaced from the changing business and economic environment.In order to deter

39、mine the extent of these future changes,the participants at IIA survey were asked to specify how internal a</p><p>　　Figure no.2</p><p>　　Changes in Internal Audit Activities during the Past 12

40、Months</p><p>　　Source:IIA(2009)</p><p>　　When asking about the areas that internal audit will focus its attention over the next 12 months,more than half of all respondents(56 percent)will incre

41、ase their focus over financial and operational risks,and nearly 50 percent of all will increase their focus in areas like cost/expense reduction or containment areas and in assessing the effectiveness of risk management

42、efforts(47 percent). </p><p>　　Figure no.3</p><p>　　Changes in Internal Audit Activities for the Next 12 Months in the vision of respon

43、dents</p><p>　　Another significant conclusion of IIA survey is given by the necessity of internal audit activity of assessing the stakeholders’expectations.For that they have to ensure their efforts will rem

44、ain aligned to those of their stakeholders.In this direction internal audit should make more efforts for providing assurance to the board,audit committee,management and regulators(IIA,2009):</p><p>　　Boards

45、and audit committees.Internal audit must offer an assurance over the effectiveness of risk management efforts and on the adequacy of financial and operational controls. Internal auditors have to become the“eyes and ears”

46、of the board and audit committee, providing independent and objective feedback on areas of interest,as well as underlying companywide potential risks and performance enhancing opportunities.</p><p>　　Managem

47、ent.Internal audit must assure the management on the effectiveness of operational and financial controls,as well as provide insight on cost structure and reduction opportunities.</p><p>　　Regulators.Internal

48、 audit have to assure regulators over the efforts of the organization in the assuring of compliance and transparency. </p><p>　　Another study was realized by IIA Global Audit Information Network(IIA GAIN,200

49、9) consisted into a roundtable survey from 34 Fortune 100 company chief executive auditors.The results of the roundtable discussions show that internal audit will have to extend its attention in several key areas,from wh

50、ich the assessing of the effectiveness of risk management will play an increasingly vital role for internal auditing. Also internal audit will play a significant role in the process of connecting the o</p><p&g

51、t;　　The roundtable participants also offer a lot of significant suggestions that internal auditor must take into consideration in order to face to the new challenges that internal auditors have to face with:</p>&

52、lt;p>　　Enhancing the communication with management and the audit committee in order to know better their expectations.</p><p>　　Increasing of the focus over risk management and governance processes and fo

53、r that it is necessary a hard looking at the organizational structure and business strategies.</p><p>　　Strengthen the risk assessment process.</p><p>　　Operating with a more flexible and adapta

54、ble audit plan which has to be aligned with business objectives.</p><p>　　Focusing on recession related risks and activities,especially by incorporating the cost structure and revenue enhancement review into

55、 the audit activity.</p><p>　　Expanding the fraud testing in the audit plan through incorporating technology in order to review a broader transaction for the potential anomalies.</p><p>　　Streng

56、thening the relationships and communications with the organization’s other governance,risk,and control functions and meeting with risk champions regularly.</p><p>　　Enhancing the efficiency of the audit proc

57、esses.</p><p>　　Analyzing the results of the studies presented above,it becomes clear that internal audit will need to redefine the centers of interest,the adapted the scope of traditional objectives to thos

58、e generated by the new economic context of the crisis.In this context,the professional organism from international level will play an important role in coordinating the internal audit activity,which have to be more and m

59、ore directed to the defining of a reference framework very well established within the in</p><p><b>　　譯文</b></p><p>　　內(nèi)部審計工作的未來展望</p><p>　　資料來源: http://oeconomica.uab.ro

60、/upload/lucrari/1120091/19.pdf</p><p>　　作者：Cristina Bota-Avram,Atanasiu Pop,Florin Bota-Avram</p><p>　?。?）當(dāng)前經(jīng)濟(jì)危機(jī)的背景</p><p>　　當(dāng)金融機(jī)構(gòu)開始意識到他們所面臨著由次貸危機(jī)（具有高風(fēng)險率）所帶來的損失正日益增長時，2007年夏天已顯露出全球經(jīng)

61、濟(jì)危機(jī)的跡象。其結(jié)果是投資者企圖抽走以次級抵押制度為基礎(chǔ)的金融衍生工具，以投機(jī)行為在商品基礎(chǔ)價格上進(jìn)行重定向投資。同時，美國的房地產(chǎn)經(jīng)濟(jì)形勢變得相當(dāng)嚴(yán)峻，這體現(xiàn)在房產(chǎn)交易價格的大幅度降低。漸漸地，全球信貸市場上的流動資金量顯著減少，這進(jìn)一步導(dǎo)致了金融體系信心的下降以及信貸成本的增加，信貸市場上資源的可用性日益減少，逐漸形成人們所知的“信貸緊縮”，后來變成全球經(jīng)濟(jì)危機(jī)，并對不同程度經(jīng)濟(jì)發(fā)展水平的國家產(chǎn)生連續(xù)性影響。</p>

62、<p>　　最近一份由特許公認(rèn)會計師公會公布的金融危機(jī)發(fā)布的報告指出，已經(jīng)確定了導(dǎo)致美國次貸危機(jī)發(fā)生的兩個主要因素：</p><p><b>　　1、主要因素</b></p><p>　　公司治理失?。ㄒ怨蓶|利益行事，如果不是在公司專業(yè)及道德層次發(fā)生利益沖突。）；</p><p>　　機(jī)構(gòu)未能正確評估和管理業(yè)務(wù)及薪酬制度和激勵機(jī)制之間

63、的固有風(fēng)險，而不是為所有股東利益的設(shè)計；</p><p>　　錯誤識別和管理風(fēng)險；</p><p>　　對銀行風(fēng)險管理部門產(chǎn)生較低的甚至是最小的影響；</p><p>　　財務(wù)報告和監(jiān)管系統(tǒng)的弱點。</p><p><b>　　2、次要因素</b></p><p>　　太過于復(fù)雜的金融產(chǎn)品，并且與

64、這些產(chǎn)品有關(guān)的風(fēng)險管理經(jīng)驗很少；</p><p>　　人為錯誤體現(xiàn)在對文化影響的評估失敗，以及如思維僵化和不愿意適應(yīng)變化等激勵因素的失效。</p><p>　　對所設(shè)計的商業(yè)管理模式缺乏正確理解，導(dǎo)致管理層不善監(jiān)督；</p><p>　　對非執(zhí)行董事缺乏嚴(yán)格的監(jiān)督，一個可能的原因是對該企業(yè)業(yè)務(wù)的復(fù)雜性認(rèn)識不足；</p><p>　　在一個市場

65、上的有利環(huán)境位置長期進(jìn)行對沖交易是個不良習(xí)慣。</p><p>　　該危機(jī)對全球經(jīng)濟(jì)產(chǎn)生了重大的影響，許多委員會和機(jī)構(gòu)都在調(diào)查導(dǎo)致全球經(jīng)濟(jì)危機(jī)爆發(fā)和蔓延的主要根源。一組來自美國、英國、法國、德國和瑞士的立法者（集團(tuán)高級主管，2008）發(fā)布了一份報告，報告指出風(fēng)險管理流程的突出差距和不足之處，并提出當(dāng)前產(chǎn)生經(jīng)濟(jì)危機(jī)是因為缺乏風(fēng)險管理這個關(guān)鍵因素，分析該地區(qū)的部分企業(yè)遭受金融危機(jī)產(chǎn)生的影響（尤其是提供金融服務(wù)業(yè)的公司

66、），該報告旨在突出不受金融危機(jī)影響和受經(jīng)濟(jì)衰退影響較深的企業(yè)的的特點。在受影響企業(yè)地區(qū)的一個消極因素是風(fēng)險管理識別的失敗和由于所提供的服務(wù)復(fù)雜性日益增加和風(fēng)險性業(yè)務(wù)的進(jìn)行帶來的管理風(fēng)險有效性。該報告的結(jié)論之一是，受影響的企業(yè)必須審查風(fēng)險管理程序的運作過程，以提高程序效率。</p><p>　　從內(nèi)部審計的角度來分析全球經(jīng)濟(jì)危機(jī)的可能原因，我們認(rèn)為這些消極現(xiàn)象的產(chǎn)生的原因是至少發(fā)生了以下情況：</p>

67、<p>　　1．內(nèi)部審計部門不尊重和重視內(nèi)部審計標(biāo)準(zhǔn)，這正是內(nèi)部審計客戶（管理和審計委員會）被無視的體現(xiàn)。</p><p>　　2．內(nèi)部審計部門開展的有關(guān)風(fēng)險管理過程的評估，向企業(yè)管理層提交的最終報告中可能存在威脅正常業(yè)務(wù)的潛在風(fēng)險，但是內(nèi)部審計人員不能在合理時間內(nèi)識別和報告風(fēng)險管理運作過程中的重大變化帶來的缺陷。</p><p>　　3．內(nèi)部審計部們已作出風(fēng)險管理評估，但這些

68、結(jié)果并沒有傳達(dá)給管理層。</p><p>　　4．內(nèi)部審計部門根據(jù)內(nèi)部審計工作的國際標(biāo)準(zhǔn)進(jìn)行評估，監(jiān)測并向管理層報告風(fēng)險管理有效性的結(jié)果，但管理層和審計委員會無視所有這些報告，認(rèn)為它們不重要。</p><p>　　Leech T，加拿大內(nèi)部審計協(xié)會和美國注冊舞弊審核督察協(xié)會的一位杰出成員，因為他在管理風(fēng)險，風(fēng)險評估，內(nèi)部審計，預(yù)防和偵查欺詐事件的等方面知識受到國際認(rèn)可，目前已在多個國家多個

69、組織的不同部門的活動進(jìn)行了多次調(diào)查。Leech所做的這些研究結(jié)果都反應(yīng)了一個很普遍的現(xiàn)象（這實際上可以被認(rèn)為是這場危機(jī)的原因之一），即內(nèi)部審計人員對風(fēng)險管理的評估和報告都已達(dá)到要求，但是他們都沒有在適當(dāng)?shù)臅r間內(nèi)確定和報告缺陷對風(fēng)險管理效率造成的威脅。</p><p>　　內(nèi)部審計標(biāo)準(zhǔn)的新版本由內(nèi)部審計協(xié)會（IIA）于2008年10月重新修訂并從2009年1月1日起通用，其中有一些實質(zhì)性的變化，其目的是為了加強(qiáng)內(nèi)部

70、審計的貢獻(xiàn)和監(jiān)督作用，對風(fēng)險管理過程進(jìn)行評估并對其效益進(jìn)行匯報，在這種情況下，《標(biāo)準(zhǔn)》成為建立風(fēng)險管理評估和對有效性報告的參考框架，這一框架的主要目標(biāo)是為內(nèi)部審計人員進(jìn)行必要的技能傳輸，以確保遵守協(xié)會標(biāo)準(zhǔn)，特別是在環(huán)境方面被全球經(jīng)濟(jì)危機(jī)現(xiàn)象的威脅所產(chǎn)生的消極影響難以想象。</p><p>　?。?）經(jīng)濟(jì)危機(jī)：對重新調(diào)整內(nèi)部審計活動的重要主題</p><p>　　很顯然，當(dāng)前的這場被專家形容

71、為前所未有的經(jīng)濟(jì)危機(jī)將會對很多領(lǐng)域的發(fā)展產(chǎn)生重大影響，其中一個就是內(nèi)部審計活動。建議確定的坐標(biāo)會決定內(nèi)部審計的未來發(fā)展，安永會計師事務(wù)所在2008年由來自35個國家的348個企業(yè)的內(nèi)部審計首席執(zhí)行官所進(jìn)行了一份研究。研究得到的結(jié)果相當(dāng)有趣：</p><p>　　內(nèi)部審計的范圍和內(nèi)部審計工作在改善內(nèi)部審計活動中扮演的角色將在今后大幅擴(kuò)大，企業(yè)內(nèi)部流程將更多的以戰(zhàn)略問題為重點。</p><p>

72、;　　必須在以下方面進(jìn)行重大改革：治理，參與人力資源管理，基礎(chǔ)設(shè)置活動的執(zhí)行。</p><p>　　內(nèi)部審計應(yīng)將集中開發(fā)風(fēng)險管理過程中業(yè)務(wù)的戰(zhàn)略風(fēng)險上的內(nèi)部審計必要技能，同時，內(nèi)部審計也應(yīng)開發(fā)更好的技能為不同的業(yè)務(wù)部門確定一個更廣泛的風(fēng)險。</p><p>　　鑒于在當(dāng)前經(jīng)濟(jì)危機(jī)的背景下，內(nèi)部審計和其打擊消極影響的能力變得愈加重要，管理層和審計委員會對于內(nèi)部審計人員的期望將大幅增加。<

73、;/p><p>　　為了評估全球經(jīng)濟(jì)和金融危機(jī)影響內(nèi)部審計活動的嚴(yán)重程度，IIA和IIA研究基金會在2009年3月初進(jìn)行了以一項調(diào)查，詢問了參與調(diào)查者經(jīng)濟(jì)放緩對他們組織的整體影響，以及后來對內(nèi)部審計工作的影響。受訪者被問了很多問題，以確定當(dāng)前經(jīng)濟(jì)危機(jī)對內(nèi)部審計活動的影響。其中第一個問題是請受訪者確定他們的預(yù)算在過于12個月內(nèi)發(fā)生的改變。雖然有41％的受訪者表示他們的預(yù)算沒有太大的變化（如圖1所示），但仍有51％的受訪

74、者表示他們的預(yù)算都有不同程度上的縮減，從不到10％到超過50％都有。</p><p><b>　　圖1</b></p><p>　　關(guān)于內(nèi)部審計的財政預(yù)算案的影響，當(dāng)前金融危機(jī)</p><p>　　很顯然，當(dāng)前經(jīng)濟(jì)危機(jī)將繼續(xù)影響各大中小型企業(yè)。在這方面許多內(nèi)部審計活動將改變其活動重點，改變相當(dāng)一部分傳統(tǒng)的審計工作，并更多的集中于那些漸漸浮現(xiàn)的新

75、興產(chǎn)業(yè)和經(jīng)濟(jì)環(huán)境變化所帶來的風(fēng)險。為了確定這些未來變化的程度，IIA的調(diào)查訪問者被要求指明內(nèi)部審計活動在過去一年的發(fā)展，并確定在未來的12個月內(nèi)部審計活動在從財務(wù)和業(yè)務(wù)風(fēng)險，到流動資產(chǎn)和聲譽(yù)風(fēng)險的12個類別中將有所增加。這12 個類別中的九個（如圖2所示），大部分的受訪者表示他們的工作在過去的12個月內(nèi)基本相同。然而，許多內(nèi)部審計活動改變了與當(dāng)前經(jīng)濟(jì)危機(jī)密切相關(guān)的領(lǐng)域的覆蓋量。大部分受訪者表示，覆蓋率在過去一年中增加的兩個領(lǐng)域是成本＼費

76、用的減少或遏制（47％）和業(yè)務(wù)風(fēng)險（47％）。</p><p><b>　　圖2</b></p><p>　　在內(nèi)部審計活動的變化在過去12個月</p><p>　　來源：IIA（2009）</p><p>　　當(dāng)問到內(nèi)部審計在未來12個月內(nèi)重點關(guān)注的領(lǐng)域時，超過一半（56％）的受訪者表示會重點關(guān)注他們的財務(wù)和業(yè)務(wù)風(fēng)險，

77、近50％的受訪者表示會更關(guān)注諸如成本＼費用減少或遏制和風(fēng)險管理評估工作的成效方面（47％）。</p><p><b>　　圖3</b></p><p>　　在未來12個月內(nèi)，在視覺的受訪者在內(nèi)部審計活動</p><p>　　IIA的調(diào)查顯示的另一個重要結(jié)論是內(nèi)部審計評估股東期望值的必要性，因此，必須確保他們所作的努力與股東期望相一致。在這方面，

78、內(nèi)部審計應(yīng)當(dāng)向董事會，審計委員會，管理和監(jiān)管機(jī)構(gòu)協(xié)會(IIA,2009)提供保證：</p><p>　　董事會和審計委員會。內(nèi)部審計必須提供對風(fēng)險管理工作成效和對財務(wù)及營運監(jiān)控充足的保證。內(nèi)部審計人員要成為董事會及審計委員會的“眼鏡和耳朵”，為企業(yè)利益提供獨立和客觀的反饋，以及提升公司潛在風(fēng)險和性能的機(jī)會</p><p>　　管理。內(nèi)部審計必須保證對業(yè)務(wù)和財務(wù)控制有效性的管理，以及提供有關(guān)

79、的成本結(jié)構(gòu)和減排機(jī)會的洞察力。</p><p>　　穩(wěn)壓器。內(nèi)部審核必須保證該組織在確保合規(guī)性和透明度方面的監(jiān)管力度</p><p>　　另一項研究是由來自34個財富100強(qiáng)公司首席執(zhí)行審計師組成的IIA全球?qū)徲嬓畔⒕W(wǎng)（IIA GAIN，2009年）進(jìn)行。圓桌討論結(jié)果表明，內(nèi)部審計將不得不延長在若干關(guān)鍵領(lǐng)域的關(guān)注，其中風(fēng)險管理有效性的評估將在內(nèi)部審計中發(fā)揮的重要作用，內(nèi)部審計也將在于組織連

80、接的確定企業(yè)風(fēng)險的業(yè)務(wù)戰(zhàn)略過程扮演重要作用?，F(xiàn)在是內(nèi)部審計人員提高他們的地位和內(nèi)部審計活動信譽(yù)的時刻。</p><p>　　圓桌會議與會者還提供了一個重要的建議，為了面對更多新的挑戰(zhàn)，內(nèi)部審計人員必須考慮去面對一下問題：</p><p>　　加強(qiáng)與管理層和審計委員會的溝通，以便更好地了解他們的期望。</p><p>　　提高對風(fēng)險管理和治理進(jìn)程關(guān)注度，特別在組織結(jié)構(gòu)

81、和經(jīng)營策略方面</p><p><b>　　加強(qiáng)風(fēng)險評估過程。</b></p><p>　　實施的審計計劃更靈活，適應(yīng)性更強(qiáng)，且與業(yè)務(wù)目標(biāo)保持一致。</p><p>　　圍繞經(jīng)濟(jì)衰退和有關(guān)風(fēng)險活動，特別是將成本結(jié)構(gòu)和收入的提高審查納入審計活動。</p><p>　　通過擴(kuò)大技術(shù)將舞弊測試納入審計計劃以審查更廣泛的潛在異常

82、交易。</p><p>　　加強(qiáng)與組織的其他治理，風(fēng)險管理和風(fēng)險控制功能的關(guān)系和溝通，并定期與存在最多風(fēng)險的部門舉行會議。</p><p>　　加強(qiáng)審計過程的效率。</p><p>　　分析上述所提到的研究結(jié)果，內(nèi)部審計將需要重新界定利益中心，以適應(yīng)在新經(jīng)濟(jì)危機(jī)的背景下產(chǎn)生的傳統(tǒng)目標(biāo)的范圍。在這種情況下，國際性的專業(yè)機(jī)構(gòu)將在協(xié)調(diào)內(nèi)部審計活動中發(fā)揮重要作用，更有針對性