內(nèi)部審計(jì)外文文獻(xiàn)翻譯 (2)

1、<p><b>　　外文文獻(xiàn)及原稿</b></p><p><b>　　原 稿</b></p><p>　　Introduction</p><p>　　Internal audit effectiveness, the extent to which an internal audit office me

2、ets its raison d'être, is arguably a result of the interplay among four factors: internal audit quality; management support; organizational setting; and attributes of the auditor. An internal audit function'

3、s capability to provide useful audit findings and recommendations would help raise management's interest in its recommendations. The management support with resources and commitment to implement the internal audit re

4、</p><p>　　Therefore, internal audit effectiveness should be viewed as a dynamic process that is continuously shaped by the interactions among the four factors mentioned above. This study examined, using case

5、 study analysis, the internal audit service of a large public sector organization. The paper is structured as follows. The next section presents a review of the related literature; introduces a model for analyzing audit

6、effectiveness; and provides the research question. The third section presents the r</p><p>　　Internal audit effectiveness</p><p>　　The Institute of Internal Auditors (IIA, 1999a) defined interna

7、l auditing as: an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic,

8、disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.</p><p>　　This definition signifies that internal audit has undergone a paradigm shift fro

9、m an emphasis on accountability about the past to improving future outcomes to help auditors operate more effectively and efficiently (Nagy and Canker, 2002; Stern, 1994; Goodwin, 2004). Since, the definition equally ser

10、ves both the private and the public sectors (Goodwin, 2004), it is used in this study as a basis to analyze public sector internal audit effectiveness.</p><p>　　Internal audit is effective if it meets the in

11、tended outcome it is supposed to bring about. Sawyer (1995) states, “… internal auditor's job is not done until defects are corrected and remain corrected.” Van Hansberger (2005) explains that internal audit effectiv

12、eness in the public sector should be evaluated by the extent to which it contributes to the demonstration of effective and efficient service delivery, as this drives the demand for improved internal audit services. Based

13、 on the results of</p><p>　　The effectiveness of internal audit greatly contributes to the effectiveness of each auditor in particular and the organization at large (Dittenhofer, 2001). Dittenhofer (2001) ha

14、s also observed that if internal audit quality is maintained, it will contribute to the appropriateness of procedures and operations of the auditor, and thereby internal audit contributes to effectiveness of the auditor

15、and the organization as a whole. Using agency theory, Dingdong (1997) explained the role that interna</p><p>　　Prior literature relating to internal audit effectiveness has either focused on the internal aud

16、it's ability to plan, execute and objectively communicate useful findings (Dingdong, 1997 Sparkman, 1997;Dittenhofer, 2001); or taken a broader view and included factors that transcend the boundary of a single organi

17、zation (Van Hansberger, 2005). This paper attempts to introduce a new perspective for evaluation of internal audit effectiveness by identifying factors within an organization that impact o</p><p>　　Internal

18、audit quality, which is determined by the internal audit department's capability to provide useful findings and recommendations, is central to audit effectiveness. Internal audit has to prove that it is of value to t

19、he organization and earn a reputation in the organization (Sawyer, 1995). Internal audit has to evaluate its performance and continually improve its service .audit quality is a function of the level of staff expertise, t

20、he scope of services provided and the extent to which a</p><p>　　Audit findings and recommendations would not serve much purpose unless management is committed to implement them. Adams (1994) used agency the

21、ory to explain that it is in the interest of management to maintain a strong internal audit department. Implementation of audit recommendations is highly relevant to audit effectiveness (Van Hansberger, 2005) and the man

22、agement of an organization is viewed as the customer receiving internal audit services. As a result, management's commitment to use audit </p><p>　　Organizational setting refers to the organizational pro

23、file, internal organization and budgetary status of the internal audit office; and also the organizational policies and procedures that guide operation of auditors. It provides the context in which internal audit operate

24、s. Thus, organizational setting can exert influence on the level of effectiveness that internal audit could achieve. The auditor attributes relate to the capability of the auditor to meet its intended objectives. Auditor

25、 attr</p><p>　　Concluding comments</p><p>　　This study investigated the internal audit service of a large public sector higher educational institution, to identify factors influencing internal a

26、udit effectiveness, using a model developed for the analysis. The model consisted of four interrelated factors: internal audit quality; management support; the organizational setting; and attributes of the auditors.</

27、p><p>　　The findings of the study reveal that the internal audit office of the organization studied needs to enhance the technical proficiency of the internal audit staff and minimize staff turnover so as to fo

28、ster audit effectiveness. The organizational status and internal organization of the internal audit office are fairly rated, but internal audit's lack of authority on budgets reduces its control of resource acquisiti

29、on and utilization.</p><p>　　The scope of internal audit services is limited to regular activities. Extending the scope of services by widening the range of systems and activities audited, with appropriate r

30、isk analysis, would improve audit effectiveness. Management's commitment in providing greater attention to internal audit recommendations and staffing the office with well-qualified employees deserves attention in th

31、is study. The internal auditors, under the impression that their reports are not sufficiently utilized by </p><p>　　The study has shown that internal audit of the organization studied needs improvement in th

32、e areas of audit planning, documentation of audit work, audit communications and follow-up of recommendations. Audit effectiveness could be enhanced by ensuring consistency in documenting audit work to enable improved re

33、view of audit work; proper follow-up of the status of audit findings and recommendations; increased distribution of audit reports; and further improvement in the quality of reporting.</p><p>　　The limitation

34、 of this study is readily apparent. As in all case studies, the generalisability of the findings and the conclusions drawn is limited, although the study does provide evidence of the problems internal auditors face in pr

35、oviding an effective service to management. Further, research could be welcome to fully understand the level of internal audit effectiveness in the Ethiopian public sector vis-à-vis its private sector, with a view t

36、o highlighting differences, if any, and conclusivel</p><p><b>　　譯 文</b></p><p><b>　　簡介</b></p><p>　　內(nèi)部審計(jì)的有效性，在何種程度上滿足了內(nèi)部審計(jì)處其存在的理由，可以說是一個(gè)四因素之間的相互作用的結(jié)果：內(nèi)部審計(jì)

37、質(zhì)量，管理支持，組織設(shè)置，以及受審核方屬性。內(nèi)部審計(jì)職能的能力提供有益的審計(jì)結(jié)果和建議將有助于提高管理的在其建議的興趣。與資源管理的支持和承諾落實(shí)內(nèi)部審計(jì)建議，在實(shí)現(xiàn)審計(jì)的有效性是至關(guān)重要的。此外，在該組織設(shè)置內(nèi)部審計(jì)工作，即辦公室，其內(nèi)部組織的政策和程序適用于每一個(gè)審計(jì)組織地位，應(yīng)使審計(jì)工作的順利達(dá)成，導(dǎo)致有用的審計(jì)結(jié)果。此外，能力，態(tài)度及對(duì)審計(jì)的影響審計(jì)成效的合作水平。 </p&

38、gt;<p>　　因此，內(nèi)部審計(jì)的有效性應(yīng)被看作是一個(gè)動(dòng)態(tài)過程，是不斷通過在上述四個(gè)因素相互作用形成的。本研究采用個(gè)案研究分析，大型公共部門組織的內(nèi)部審計(jì)服務(wù)。本文的結(jié)構(gòu)如下。接下來的部分介紹了相關(guān)的文獻(xiàn)回顧;介紹了審計(jì)的有效性分析模型，并提供了研究的問題。第三部分介紹了研究方法，第四部分提供了實(shí)證分析個(gè)案研究為基礎(chǔ);和第五部分介紹了研究結(jié)果的摘要。本文的結(jié)論進(jìn)行了總結(jié)，并指出這項(xiàng)研究的限制，并建議未來的研究途徑。<

39、/p><p><b>　　內(nèi)部審計(jì)的有效性</b></p><p>　　內(nèi)部審計(jì)協(xié)會(huì)（IIA，1999年）中定義的內(nèi)部審計(jì)為：一個(gè)獨(dú)立的，客觀的保證和咨詢活動(dòng)，旨在增加價(jià)值和改善組織的運(yùn)營。它可以幫助組織實(shí)現(xiàn)其目標(biāo)的把一個(gè)系統(tǒng)的，規(guī)范的方法來評(píng)價(jià)和改進(jìn)風(fēng)險(xiǎn)的有效性管理，控制和治理過程。 這個(gè)定義意味著，內(nèi)部審計(jì)已經(jīng)經(jīng)歷了從一個(gè)模式轉(zhuǎn)變的重點(diǎn)對(duì)過去的事情，以改善未來

40、的結(jié)果，以幫助更多的責(zé)任審計(jì)工作有效和高效（納吉和Canker，2002;斯特恩，1994;古德溫，2004）。因?yàn)?，在定義同樣既是私人和（古德溫，2004年）公共部門，它是用在以此為基礎(chǔ)研究，以分析公共部門的內(nèi)部審計(jì)的有效性。</p><p>　　內(nèi)部審計(jì)是有效的，如果符合預(yù)期的結(jié)果是應(yīng)該實(shí)現(xiàn)。索耶（1995）指出，“...內(nèi)部審計(jì)人員的工作尚未完成，直到缺陷糾正，繼續(xù)糾正?！胺禛insberg（2005）解釋

41、說，在內(nèi)部審計(jì)的有效性公共部門應(yīng)評(píng)價(jià)它在何種程度上助長了示范提供有效和高效的服務(wù)，因?yàn)檫@驅(qū)動(dòng)器，改進(jìn)內(nèi)部審計(jì)需求服務(wù)。基于一個(gè)協(xié)商論壇的成果，著眼于提高公共部門為重點(diǎn)內(nèi)部審計(jì)[1]，凡Ginsberg（2005年）確定的看法和所有權(quán);組織和管理框架;立法，提高專業(yè)水平;概念框架;資源的因素，也影響內(nèi)部審計(jì)的有效性。有效的內(nèi)部審計(jì)承擔(dān)的財(cái)務(wù)和經(jīng)營信息和系統(tǒng)的獨(dú)立評(píng)價(jià)和程序，提供必要的改進(jìn)有益的建議。</p><p&g

42、t;　　內(nèi)部審計(jì)的有效性大大有助于每個(gè)審計(jì)有效性特別是和整個(gè)（Dittenhofer，2001年）的組織。 Dittenhofer（2001）也指出，如果內(nèi)部審計(jì)質(zhì)量保持不變，這將有助于恰當(dāng)程序和審計(jì)業(yè)務(wù)，從而有助于內(nèi)部審計(jì)被審計(jì)的有效性，并作為一個(gè)整體組織。使用代理理論，向東（1997年）解釋內(nèi)部審計(jì)的作用，并指出在經(jīng)濟(jì)中扮演的是內(nèi)部審計(jì)信息快速獲取和找到一對(duì)外部審計(jì)的優(yōu)勢在較早階段問題;及Sparkman（1997），運(yùn)用交易成本理

43、論經(jīng)濟(jì)學(xué)，演示了如何內(nèi)部審計(jì)建議是重要的管理的政府機(jī)構(gòu)。</p><p>　　在此之前相關(guān)文獻(xiàn)，無論是內(nèi)部審計(jì)的有效性已經(jīng)專注于內(nèi)部審計(jì)的能力計(jì)劃，執(zhí)行和客觀地溝通（向東，1997年有用的結(jié)果;Sparkman，1997年; Dittenhofer，2001），或采取了更廣闊的視野，包括因素超越單一組織（凡Ginsberg，2005年）的邊界。本文試圖通過確定引進(jìn)了內(nèi)部審計(jì)的有效性評(píng)價(jià)的新視角組織內(nèi)部的因素，對(duì)審

44、計(jì)有效性的影響。一個(gè)模型，假定有一個(gè)共同的利益，以實(shí)現(xiàn)組織目標(biāo)的審計(jì)管理，一流管理和內(nèi)部審計(jì)，是用于本案例分析。因?yàn)?，審?jì)成效促進(jìn)一個(gè)共同的目標(biāo)的實(shí)現(xiàn)，將有一個(gè)自然的激勵(lì)作用一個(gè)組織改進(jìn)它。該模型考慮四個(gè)潛在因素 -內(nèi)部審計(jì)質(zhì)量，管理支持，組織設(shè)置和屬性來解釋審計(jì)審計(jì)有效性，并說明如何對(duì)這些因素的相互作用為提高審計(jì)的有效性。</p><p>　　內(nèi)部審計(jì)質(zhì)量，這是由內(nèi)部審計(jì)部門的能力，以確定提供有用的結(jié)論和建議，

45、是中央審計(jì)的有效性。內(nèi)部審計(jì)已證明它的價(jià)值，并獲得該組織是一個(gè)組織中的聲譽(yù)（索耶，1995）。內(nèi)部審計(jì)，以評(píng)估其性能，不斷提高其服務(wù)。審計(jì)質(zhì)量是一個(gè)功能的水平員工的專業(yè)知識(shí)，提供的服務(wù)范圍和程度，適當(dāng)?shù)膶徲?jì)計(jì)劃，執(zhí)行和溝通。</p><p>　　審計(jì)結(jié)果和建議將不能達(dá)到目的，除非管理層是多少致力于落實(shí)。亞當(dāng)斯（1994年），用于代理理論來解釋，它是在管理的興趣，保持一個(gè)強(qiáng)有力的內(nèi)部審計(jì)部門。實(shí)施審計(jì)建議是高度相關(guān)

46、的審計(jì)的有效性（凡Ginsberg，2005），一個(gè)組織的管理被看作是接受客戶的內(nèi)部審計(jì)服務(wù)。因此，管理層的承諾，其使用情況的審計(jì)建議，并在加強(qiáng)內(nèi)部審計(jì)的支持是至關(guān)重要的審計(jì)的有效性（索耶，1995）。</p><p>　　組織環(huán)境是指組織形象，內(nèi)部組織和預(yù)算現(xiàn)況的內(nèi)部審計(jì)辦公室;，也是組織的政策和程序指導(dǎo)操作的審計(jì)。它提供了上下文中的內(nèi)部審計(jì)工作。因此，組織設(shè)置上可以發(fā)揮的有效性，內(nèi)部審計(jì)水平的影響可以實(shí)現(xiàn)的。

47、受審核方屬性涉及到被審計(jì)能力，以滿足其預(yù)期的目標(biāo)。受審核方的屬性包括與審計(jì)的有效性的影響審計(jì)單位的能力，以有效地滿足組織的分目標(biāo);其內(nèi)部審計(jì)的態(tài)度以及合作水平提供給核數(shù)師。因?yàn)?，上述四個(gè)因素是錯(cuò)綜復(fù)雜的聯(lián)系討論，審計(jì)的有效性是一個(gè)動(dòng)態(tài)過程，從各因素的影響，并在所有相互作用的結(jié)果。審計(jì)質(zhì)量和管理支持，強(qiáng)烈影響審計(jì)成效。更好審計(jì)的有效性，反過來，有兩個(gè)因素對(duì)這些積極的影響。如果內(nèi)部審計(jì)質(zhì)量提高的程度就會(huì)引發(fā)管理的利益，管理支持將是很自然的報(bào)

48、償，因?yàn)楣芾韺訒?huì)實(shí)現(xiàn)內(nèi)部審計(jì)的貢獻(xiàn)，組織目標(biāo)的實(shí)現(xiàn)。這將積極反映審計(jì)質(zhì)量，提高審計(jì)的有效性。管理層承諾落實(shí)審計(jì)建議，提高了審計(jì)工作，作為結(jié)果使受審核方屬性將提高到效益審計(jì)的有效性。此外，管理保留的權(quán)力，以改善和影響力的組織設(shè)置朝對(duì)審計(jì)的有效性產(chǎn)生積極影響審計(jì)，這反過來，效益審計(jì)質(zhì)量。</p><p><b>　　結(jié)論意見</b></p><p>　　這項(xiàng)研究調(diào)查了一個(gè)

49、大型公共部門內(nèi)部審計(jì)服務(wù)的高等教育機(jī)構(gòu)，確定內(nèi)部審計(jì)的有效性的影響因素，采用模型制定了分析。該模型由四個(gè)相互關(guān)聯(lián)的因素：內(nèi)部審計(jì)質(zhì)量管理支持;的組織設(shè)置和被審計(jì)單位的屬性。</p><p>　　研究結(jié)果顯示，該組織的內(nèi)部審計(jì)辦公室研究需要加強(qiáng)內(nèi)部審計(jì)人員，減少員工流失的技術(shù)熟練程度等為促進(jìn)審計(jì)的有效性。該組織的地位和內(nèi)部組織內(nèi)部審計(jì)辦公室評(píng)為相當(dāng)，但內(nèi)部審計(jì)的權(quán)力缺乏預(yù)算減少其控制的資源獲取和利用。內(nèi)部審計(jì)服務(wù)

50、的范圍僅限于經(jīng)常性活動(dòng)。擴(kuò)展范圍通過擴(kuò)大活動(dòng)范圍的系統(tǒng)和服務(wù)的審計(jì)，以適當(dāng)?shù)娘L(fēng)險(xiǎn)分析，將提高審計(jì)的有效性。管理的承諾，提供更大的重視內(nèi)部審計(jì)人員的建議，并與完全合格的辦公室員工在這項(xiàng)研究中值得關(guān)注。內(nèi)部審計(jì)人員，在印象他們的報(bào)告是沒有充分利用的管理，不得鼓勵(lì)發(fā)揮盡最大的努力在他們的接觸。此外，缺乏關(guān)注的管理人員可發(fā)送有關(guān)內(nèi)部審計(jì)服務(wù)的重要性，一個(gè)錯(cuò)誤的信號(hào)審計(jì)，這反過來又嚴(yán)重影響了審計(jì)的屬性。</p><p>

51、　　這項(xiàng)研究已經(jīng)表明，該研究機(jī)構(gòu)的內(nèi)部審計(jì)需要改進(jìn)地方審計(jì)計(jì)劃，審計(jì)工作，審計(jì)通報(bào)和后續(xù)文件建議?？商岣邔徲?jì)的有效性，確保一致性記錄審計(jì)工作，使審計(jì)工作的改進(jìn)審查;適當(dāng)?shù)暮罄m(xù)行動(dòng)的狀況審計(jì)結(jié)果及建議;審計(jì)報(bào)告增加分配秩序，進(jìn)一步改進(jìn)報(bào)告的質(zhì)量。</p><p>　　本研究的局限性是顯而易見的。正如在所有的案例研究，普適的的調(diào)查結(jié)果和得出的結(jié)論是有限的，雖然該研究沒有提供證據(jù)對(duì)內(nèi)部審計(jì)面臨的問題提供有效的服務(wù)管理。