soa與內(nèi)部審計新規(guī)則【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目SarbanesOxleytheNewInternalAuditingRules外文出處JWiley&Sons外文作者JohnRobertMoeller原文：原文：SarbanesOxleytheNewInternalAuditingRulesCOSOControlEnvironmentinPerspectiveExhibit5.9showedthecomponentsofinternalcontro

2、lasapyrawiththecontrolenvironmentasthelowestfoundationcomponent.Thisconceptofthecontrolenvironmentactingasthefoundationisveryappropriateintoday’sSOAwld.Justasastrongfoundationisnecessaryfamultistybuildingthecontrolenviro

3、nmentprovidesthefoundationftheothercomponentsofinternalcontrol.Anganizationthatisbuildingastronginternalcontrolstructureshouldgivespecialattentiontoplacingsolidfoundationbricksinthiscontrolenvironmentfoundation.Internala

4、uditsalwaysshouldbeawareofthecontrolenvironmentcomponentsinplacewhenperfmingreviews.Inmanyinstancesinternalauditmayfindinternalcontrolexceptionsthatareattributabletothelackofastrongcontrolenvironmentfoundation.Fexampleth

5、eymayfindthatemployeesinagivenunitareviolatingsometravelexpenserulethatisdefinedinacompanypolicystatement.Theexcusebylocalmanagementmaybethattheruledoesnotapplytothemthat“everyone”isdoingwhattheauditsfound.Dependingonthe

6、natureoftheissueinternalauditmayhavetotalkwithappropriatepersonsinsenimanagementpointoutthecontrolenvironmentproblem.COSOInternalControlElements:RiskAssessmentThenextlevelintheCOSOpyraisriskassessment.Anganization’sabili

7、tytoachieveitsobjectivescanbeatriskduetoavarietyofinternalexternalfacts.AspartofitsoverallcontrolstructureanganizationshouldhaveaprocessinplaceTheconceptofcontrolactivitiesshouldbefamiliartotheinternalauditwhodevelopsapr

8、oceduretosampleasetofinvoicerecdsfromanAPsystemtotestwhetherinvoiceswereproperlycodeddiscountsproperlycalculated.Theauditcontrolactivityhereistodetermineiftheinvoiceswerecrectlyhled.Theauditproceduremaybetousesamplingtec

9、hniquestoreviewarepresentativesetoftheseinvoicerecds.Justasaninternalauditperfmssuchcontrolactivitiesotherlevelsofmanagementshouldhavecontrolactivitiesinplacetoertainthatcontrolobjectivesinvariousareasarebeingachieved.In

10、tegrationofControlActivitieswithRiskAssessmentControlactivitiesshouldbecloselyrelatedtotheidentifiedrisksdiscussedpreviouslyaspartoftheCOSOriskassessmentcomponent.Internalcontrolisaprocessappropriatecontrolactivitiesshou

11、ldbeinstalledtoaddressidentifiedrisks.Controlactivitiesshouldnotbeinstalledjustbecausetheyseemtobethe“rightthingtodo”ifmanagementhasidentifiednosignificantrisksinthatarea.Alltoooftenmanagementstillhasinplacecontrolactivi

12、tiesproceduresthatonceservedsomecontrolriskconcernalthoughtheconcernsnowhavelargelygoneaway.Althoughacontrolactivityprocedureshouldnotbediscardedmerelybecausetherehavebeennocontrolviolationincidentsinrecentyearsmanagemen

13、tneedstoreevaluatetherelativerisksperiodically.Allcontrolactivitiesshouldcontributetotheganization’soverallcontrolstructure.Thecommentsaboverefertowhatmightbecalled“dumb”controlactivitiesthatoncehadapurposebutcurrentlyac

14、complishlittle.Fexamplebusinessdataprocessingcomputeroperationscentersupthroughthe1970shadinputoutputclerkswhomanuallycheckedfilerecdcountreptsfromvariousprogramsinautomatedsystems.Computeroperatingsystemfacilitieseffect

15、ivelyautomatedtheneedfthosecontrolprocedureslongagobutsomeganizationscontinuedtoemploytheseclerkslongaftertheywereneeded.Iftherehadbeenarecdcountexceptiontheoperatingsystemwouldhaveflaggedtheprobleminitiatedcrectiveactio