[雙語翻譯]內(nèi)部審計(jì)外文翻譯--當(dāng)代內(nèi)部審計(jì)方法（英文）

1、 Procedia Economics and Finance 15 ( 2014 ) 530 – 537 2212-5671 © 2014 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/license

2、s/by-nc-nd/3.0/). Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business local organization doi: 10.1016/S2212-5671(14)00503-6 ScienceDirectAvailable online at www.science

3、direct.comEmerging Markets QuContemporary ApprMaria Alina Caratasa,aThe Bucharest University of EcobOvidius UniversAbstract The object of this paper is to present the role of internal a plays a major role in the enterpri

4、se, carrying on control in the corporate assets and ensuring the security of accurate there is a strong link which leads to increase the value of audit reporting is given also by adapting its function to policies, aside

5、with risk evaluation and improvement of co© 2013 Published by Elsevier Ltd. Selectio Markets Queries in Finance and Business lKeywords internal audit, internal control, risk management, corpo1. Introduction Nowaday

6、s, internal auditors are operating in a vsuch circumstances, they try to evaluate and imp governance processes. In order to understand new regulations internal auditors should reconsider their role in determining whethe

7、r the living will plans d by appropriate documentation, that the right people and addressed” KPMG, 2011. Regulators all over th of internal audit in supporting managers and others financial reporting. Risks, in one form

8、or anothe* Corresponding author. Tel.: +40-722-298-184; fax: +40-24 E-mail address: maria.caratas@me.com ueries in Finance and Business roaches in Internal Audit ,*, Elena Cerasela Spatariub onomic Studies, Bucharest 010

9、374, Romania sity of Constanta, Romania audit in the contemporary life of a company. Internal audit function n financial field and all others settled by management, safeguarding e records. Between internal audit and

10、 the prosperity of a company, f the company and achieve its objectives. The relevance of internal the changing expectations and its alignment to fraud prevention ontrol strategies. on and/or peer review under responsib

11、ility of Emerging ocal organization. orate governance codes: very difficult time, facing a number of serious changes. In prove the effectiveness of risk management, control and w systems and processes created as a re

12、sult of changing position within the organizations. “Internal audit can play a developed by the organization are reasonable and supported e are involved and that the risks and controls are identified he world have rec

13、ently highlighted the growing importance s within companies to ensure the integrity and reliability of er, have been around and within companies for decades. 1-632-893. © 2014 The Authors. Published by Elsevier B.

14、V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). Selection and peer-review under responsibility of the Emerging Markets Queries in Finance and Business

15、 local organization532 Maria Alina Caratas and Elena Cerasela Spatariu / Procedia Economics and Finance 15 ( 2014 ) 530 – 537 Rupley et al., 2011. We assume that internal auditors should prevent, identify and re

16、port fraud. In an appropriate environment implying a climate where ethical values are privileged, internal control will be able to work and develop effectively. The cornerstone for internal audit is the system referrin

17、g to risk assessment. At this point, internal auditors should be able to manage changes at all levels, especially those associated with risks. Lepadatu, 2011 sustains that internal audit should provide its own support,

18、 assessing risks and control strategies, suggesting initiatives, solutions, advices, proposals and recommendations to mitigate the threat of fraud. Stanciu, 2012 has recently realized a synthesis of the contemporary

19、and foreseen internal audit approaches as it is drawn in Table 1. The author started from some particular drivers such as: IA’s role, models, skills, methodology and perception inside the organizations. Table 1. Curren

20、t and future status of internal audit Current status Future status Role Independent assurance functions Independent assurance functions Management advisor IA models Control assurance supported by risk- based IA plan

21、 Risk-centered: assurance of risk management process effectiveness in addition to control assurance Skills Methodology Perception inside the company “Traditional” skills Detailed methodologies Annual plan and five ye

22、ars plan Control and assurance function Extended skills: IT, business models, data mining and analysis, social responsibility Principles-based approach Flexibility and sufficient unallocated time to address developing

23、issues Service provider Source: Stanciu, 2012. As we have just shown, internal audit must change. By adapting its functions to current challenges, internal audit will arrive to increase corporate governance as a whole.

24、“All weaknesses internal auditors are signaling as well as their recommendations aiming at improving processes and strengthening controls will ensure the objectives achievement, cost reductions, use of opportunities an

25、d in this respect will deliver value for the organization” Stanciu, 2012. In an optimal model of corporate governance, as it has been proposed by Lepadatu, 2011, the key characteristics of internal audit are auditors’

26、independence and objectivity which have an important impact on internal control effectiveness. In order to demonstrate the importance of internal audit functions for corporate governance we started our research work by

27、 the premise sustained by Radu, 2012 in a very recent study according to which “an effective internal audit function is supposed to assist management to fulfill its governance responsibilities”. In such circumstances

28、, internal control needs also new perspectives. In fact, it represents a process developed by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achie

29、vement of company’s objectives. The management is required to disclose significant internal control deficiencies. At another level, internal auditors are required to provide objective, relevant and reliable opinions on

30、 management’s assessment. However, most of internal control weaknesses are related to financial statements and procedures. As COSO states, internal control is defined in terms of achieving the effectiveness and efficie