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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：InternalAuditsNewRoleNotsinceWldComwhistleblowerCynthiaCoopergracedthecoverofTimemagazinehasinternalauditbeeninsuchsharpfocus.TheNewYkStockExchange(NYSE)nowrequiresallcompanieslistedthereto“maintainaninter

2、nalauditfunctiontoprovidemanagementtheauditcommitteewithongoingassessmentsofthecompanysriskmanagementprocessessystemofinternalcontrol“—doitbefeOctober312004.ThisrulewillaffectCPAsinmanycompanies.Whilemostofthe2800NYSElis

3、tedcompaniesalreadymaintainedinternalauditdepartmentsthefactthatsomedidnotpromptedtheexchangetorequirethem.ExpertsestimateabouthalfofNYSEcompaniesincludingsomethatalreadyhadinternalauditdepartmentswillneedtotakeactiontoc

4、omplywiththeruling.AnInstituteofInternalAudits(IIA)surveyinlate2003showed80%ofthelargecompaniesincludedintheFtune1000alreadyhadaninternalauditfunction.EventhoughtheNasdaqdeclinedtorequirethesameofthe3400companiestradingt

5、hereitsupptsaninternalauditfunctionasabestpractice.SincetheNYSEstoppedfarshtoffullydefiningtherolethenowrequiredinternalauditfunctionmustfulfilleachcompanyislefttodetermineonitsownwhatconstitutesaproperlystructuredintern

6、alauditdepartment.CPAswhoserveasinternalauditsasCFOscontrollerswhooverseetheiremployersinternalauditdepartmentwillfindthemselvesneedingtodecidewhatongoingassessmentsmightbenecessary.Newinternalauditdirectsmustdetermineth

7、escopeofwktheirgroupshouldaddresstheskillsrequiredthecostofthetaskwhatframewktofollow.Companiesthatcurrentlyhaveinternalauditdepartmentscananswersomeofthesequestions.Byreptingtheexperiencesofsomeoftheseentitiesthisarticl

8、ewillhelpCPAsintroducingexpinganinternalauditfunctiontobetterunderstthetasktheyface.reallyunderstfinancialcontrols“saysMarks.“Butyouneedsomebodywhoalsounderststhebwidthofthebusiness.“Thenewheadofinternalauditcontrolservi

9、cesatCiscoSystemsaNasdaqtradedcompanyinSanJoseCalifniarepresentsthequalitiesmanycompaniesarelookingftoday.WhenCiscosmanagementauditcommitteesoughttoupgradeitsinternalauditoversightpritothepassageoftheSarbanesOxleyActof20

10、02independentoftheNYSEregulationsittargetedcidateswhowereprofessionallytrainedasinternalauditsfinanceexpertswithlotsofoperationalexperience.“Ciscosexecutivesauditcommitteewerethinkingaheadwerevisionaryabouttheneedfeffect

11、iveinternalaudit“saysEmilyKwongCPAwhohasfilledherpostassenidirectofinternalauditcontrolservicessince2003.Kwongsbackgroundincludes25yearsinpublicaccountingasaBigFourseniauditpartnerspecializinginhightechclientsinSiliconVa

12、lleyAsia.Hertoursofdutygaveherexpertiseinfinancialreptingsensitivitytogovernmentreptinginternationalexperiencewithherfirmsoverseasdevelopmentarm.Kwongalsogainedoperationalfinanceexperiencewhileingeofsomeofherfirmsservice

13、linesthatprovidedcontrollerfunctionstocompaniesthathadoutsourcedthem.2.MARCHINGDERSOnceacompanyfillsthetoppositiontherealwkbegins.Theanswerstothequestionsofcostsizerequiredskillsofinternalauditstaffimplementationplanlead

14、backtowhatfunctionsmanagementwillasktheinternalauditdepartmenttoperfmbecausethisissueisstilluppermostonthemindsofmanycompanyexecutivesCPAsbothinsideoutsideanentitycanbehelpfulinsettingthescopeofwk.AccdingtoanIIAstudyonly

15、onethirdofcompanieshaveaddressedtheneedtoreallocateresourcestorespondtotheexpedroleofinternalaudit.“AtCiscoweveaddedacoupleofpeoplebutsomeofmypeersaretalkingaboutadding25%to30%totheircurrentstafftomeettherequirementsofSa

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