績效指標外文翻譯

1、<p><b>　　中文3478字</b></p><p>　　本科畢業(yè)論文（設(shè)計）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Performance Indicators </p><p>

2、　　外文出處 CA Magazine,2010(2):43-48 </p><p>　　外文作者 Cigne Pierre </p><p><b>　　原

3、文：</b></p><p>　　Performance indicators</p><p>　　Internal audit is a recognized strategic function in both public and private organizations. The internal audit department is mandated to pro

4、vide senior managers and audit committee members with the needed support to achieve objectives, improve</p><p>　　management practices and performance and implement controls to mitigate risk. Accordingly, the

5、 internal audit department must have a well established structure if it is to effectively address these concerns. Performance indicators constitute a key factor in the department's success.</p><p>　　The

6、following indicators are taken from a 1999 guide developed by Quebec's public service Forum of Internal Audit Administrators.</p><p>　　Why measure? Internal auditors often recommend that clients adopt in

7、dicators and set targets to appropriately monitor their operations. How does this advice apply to internal audits?</p><p>　　Using indicators to measure performance is an effective way to regularly assess add

8、ed value and the professionalism extended to senior management, audit committee</p><p>　　members and managers being audited. This approach also allows internal auditors to work with staff in setting objectiv

9、es and targets. Lastly, a number of indicators conform with the requirements of internal audit professional standards. </p><p>　　Prerequisites</p><p>　　To gather information about these indicato

10、rs, internal auditors need to have systems in place for compiling data. In this respect, they must: </p><p>　　Prepare an annual plan of mandates to be performed;</p><p>　　Have a system for recor

11、ding the number of hours spent on each mandate;</p><p>　　Annually follow up on recommendations made in previous reports;</p><p>　　Request action plans after submitting their internal audit repor

12、ts;</p><p>　　Determine direct and indirect costs;</p><p>　　Prepare a time budget and a time line at the beginning of each mandate;</p><p>　　Compile the number of professional develo

13、pment days for internal auditors;</p><p>　　Use a questionnaire to survey the opinions of internal audit clients and senior management on internal audit performance and results of the work.</p><p&g

14、t;　　The performance indicators used break down into two categories: quantitative and qualitative.</p><p>　　Quantitative indicators</p><p>　　Twelve quantitative indicators measure how the interna

15、l audit function has an impact on the organization, on internal management and on the outcomes achieved. Some indicators are measured after each internal audit mandate and others at regular intervals. Targets are set in

16、consultation with management, audit committee members and internal audit staff. Measurement results are reflected in the annual internal audit report and, more particularly, they provide a basis for some interesting disc

17、ussion</p><p>　　Compliance with initial planning</p><p>　　This indicator compares the internal audit activities achieved with those initially</p><p>　　planned. It is based on planni

18、ng developed in agreement with management and audit committee members. The internal audit plan is primarily derived from the internal auditor's assessment of the organization's risks and the concerns of senior ma

19、nagement and the audit committee. This indicator enables audit committee members and senior management to ensure that the internal audit focuses on selected areas that add value to the organization, particularly areas in

20、volving material risks.</p><p>　　The internal audit department reports to the audit committee on a quarterly basis. The success rate for this indicator is set at 80%. Even though time is set aside for specia

21、l mandates, planned work must often be postponed when unscheduled yet important mandates arise. However, these postponed mandates are then included in the next year's planning.</p><p>　　Time spent on aud

22、it work</p><p>　　This indicator measures the time spent on internal audit work (audits, special mandates and advisory services) in relation to all department activities and the productivity of internal audit

23、 staff. Internal audit employees are given a target of 80%, which they have no problem meeting. This indicator enables senior management and the audit committee to monitor the efficiency of the internal audit function an

24、d ensure that staff is working on files relating to the organization's mission.</p><p>　　Time spent on special requests versus audit work </p><p>　　This indicator shows the importance manage

25、ment places on the internal audit function. For instance, when internal auditors are called on to resolve an urgent problem, their credibility, the climate of trust that prevails in the department and their contribution

26、to the organization is reflected in this indicator. If the department does not receive any special requests, the question would be why. This indicator reflects the time spent on mandates and special requests such as advi

27、sory services, rap</p><p>　　Implementation of recommendations</p><p>　　This is the most important indicator since it is directly related to the internal auditor's mission, which is to make r

28、ecommendations to improve the organization's practices. It determines the extent to which the internal audit recommendations have been implemented and the impact on the organization. Consequently, the recommendations

29、 must be realistic and provide added value. The goal is to have 80% of the recommendations implemented or in the process of being implemented. In this way, senior ma</p><p>　　Time line for implementing the r

30、ecommendations</p><p>　　This indicator measures the scope and feasibility of the recommendations. Those</p><p>　　having a significant impact on the achievement of the organization's mission

31、should be quickly implemented. Moreover, it is not advisable to make too many long term recommendations, as they could end up being a wish list. The action plan is an important document in ensuring management adopts the

32、measures on a timely basis. If internal auditors have reservations about the time line for implementing the measures, they can discuss it again with managers and inform the audit committee. Furthermore, </p><p

33、>　　Potential monetary benefits of the recommendations </p><p>　　This indicator cannot be measured on a regular basis. What's more, the internal</p><p>　　audit's added value should not

34、 he based on this indicator alone. In some situations, this indicator can measure the impact of the internal audit work and the inherent quantifiable monetary benefits. It also requires internal auditors to perform value

35、-for-</p><p>　　money type audits. In reality, the recommendations do not always produce quantifiable monetary benefits. Nonetheless, circumstances permitting, these recommendations add value to the work perf

36、ormed by internal auditors. This indicator helps senior management understand that internal auditors are always concerned about optimizing the organization's resources and promoting savings. However, since the organi

37、zation's managers are the ones who must make decisions and take action, all the credit shoul</p><p>　　Hourly cost of the internal audit function </p><p>　　This indicator determines the cost

38、of internal audit mandates and activities. It is a way to compare results with related costs and to determine whether the organization received value for money. At the end of each mandate, the work is evaluated with the

39、internal auditors. This enhances employee awareness and ensures that future reviews and practices are more effectively targeted. The hourly rate can also be benchmarked against the market rate. This indicator is subseque

40、ntly discussed at meeting</p><p>　　Compliance with time budget for each mandate completed</p><p>　　Compliance with time lines for each mandate completed</p><p>　　These two indicator

41、s are used to ensure compliance with direct labour time budgets and the time lines set for completing each mandate. They are first used to measure the number of hours worked compared with the time budget and the prescrib

42、ed time line, according to an acceptable variance threshold. Then, a determination is made of the number of mandates that were completed on target. These indicators are discussed in meetings with the auditors at the end

43、of each mandate. They help to improve the</p><p>　　Internal audit resources </p><p>　　This indicator addresses an important issue that is regularly discussed with senior management but for which

44、 the frames of reference remain unclear. It determines</p><p>　　whether the organization has sufficient internal audit staff. It is based on metric units established according to previous experience in the f

45、ield. It should be consistent with other aspects of the organization, including the budget, the nature of operations and the risk map prepared by the internal audit department. It should also take account of other stakeh

46、olders such as the auditor general, controller, program evaluation staff, consultants, etc. This indicator can also be based on benchmark</p><p>　　Is the information required to meet the objectives available

47、?</p><p>　　Is the information reliable?</p><p>　　Are the controls applied properly?</p><p>　　Are there potential risks?</p><p>　　Are all operations optimal and effectiv

48、e?</p><p>　　Are policies and guidelines properly followed?</p><p>　　If the answer to several of these questions is no, managers should then determine whether the internal audit function can addr

49、ess the issue. Although this indicator isn't perfect, requirements in these areas could be included on the agenda of meetings with senior management and the audit committee.</p><p>　　Time frame for issui

50、ng the draft internal audit report </p><p>　　This indicator assesses the time frame established between completion of the internal audit work and submission of the draft report to internal audit clients. Thr

51、ee weeks after the work has been completed, the client should in principle receive a report. Obviously, meeting with a client to discuss findings and recommendations is good practice.</p><p>　　Professional d

52、evelopment </p><p>　　This indicator measures continuing professional development aimed at enhancing the internal audit staff's competencies according to professional standards and good practices. It is i

53、mportant to senior management that internal audit resources he well trained and competent since they have to advise managers and, in some instances, transfer their expertise and knowledge, e.g. in the case of risk manage

54、ment. Audit staff must also be up to speed on best practices in governance. </p><p>　　Qualitative indicators</p><p>　　Qualitative indicators complement quantitative indicators because they can b

55、e used to assess other aspects of the internal audit department's performance. Once the mandates are completed, audited managers receive an evaluation questionnaire on the internal audit work. The questions cover the

56、 following issues:</p><p>　　Clarity of the objectives and approach;</p><p>　　Relevance and feasibility of the recommendations;</p><p>　　New perspective provided by the report;</p

57、><p>　　Reliability and relevance of the findings;</p><p>　　Clarity and understandability of the reports; </p><p>　　Improvement of risk controls thanks to the recommendations;</p>

58、<p>　　Regular feedback during the work;</p><p>　　Tact and diplomacy exercised;</p><p>　　Compliance with deadlines; and</p><p>　　Managers' satisfaction.</p><p&g

59、t;　　Once a year, the audit committee performs a self-assessment of the internal audit function. This exercise is intended to:</p><p>　　Ensure added value by implementing a preventive proactive approach and a

60、ssuming the role of change agent;</p><p>　　Promote the adoption of a management assistance approach;</p><p>　　Draft realistic recommendations;</p><p>　　Take action in the right sect

61、ors in terms of risks; and</p><p>　　Share expertise.</p><p>　　In addition, internal audit performance is regularly evaluated since internal auditors must be able to appropriately respond to the

62、audit committee's questions about their reports, and in general, about the organization's risk management and control procedures. Lastly, compliance with professional standards and internal audit performance shou

63、ld be assessed internally and externally every five years.</p><p>　　Conclusion</p><p>　　Performance indicators make it possible to regularly review the internal auditor's work and contributi

64、on to the organization. This approach is implemented in conjunction with the auditors in order to improve internal audit practices and with senior managers in order to understand their needs and concerns. Performance ind

65、icator-based management is therefore a key factor in achieving success. </p><p>　　Source：Cigne Pierre.Performance indicators[J].CA Magazine,2010(2)：43-48. </p><p><b>　　譯文：</b></p&

66、gt;<p><b>　　績效指標</b></p><p>　　內(nèi)部審計在公共和私人組織中是一項公認的戰(zhàn)略功能。內(nèi)部審計部門被賦予降低風(fēng)險的責任，通過向高層管理人和審計委員會成員提供必需的支持來實現(xiàn)審計目標，改善經(jīng)營業(yè)務(wù)、績效、控制機制。由此可見，如果內(nèi)部審計部門想要有效地披露這些相關(guān)事件，他們必須建立一個良好的機構(gòu)?？冃е笜耸沁@些部門實現(xiàn)目標的一個關(guān)鍵因素。</p>

67、;<p>　　以下的指標是來自1999年的指南，這個指南是由國際審計管理的Quebec公共服務(wù)論壇發(fā)展完善的。</p><p>　　為什么衡量？內(nèi)部審計師們經(jīng)常建議客戶采用指標和建立目標的方法來合理監(jiān)管業(yè)務(wù)的運營。這些建議如果在內(nèi)部審計中要如何運用呢？</p><p>　　使用指標來衡量業(yè)務(wù)經(jīng)營是對增值價值定期評估的一種有效的方法，同時，也可擴大到被審計的中層經(jīng)理、審計委員會

68、成員和管理人。這種方法允許內(nèi)部審計員在已設(shè)立目標的情況下和工作人員共事。最后，一些審計員需要符合內(nèi)部審計職業(yè)標準的要求。</p><p><b>　　先決條件</b></p><p>　　為收集關(guān)于這些指標的信息，內(nèi)部審計員需要有一個整理數(shù)據(jù)的系統(tǒng)。在這方面，他們必須：</p><p>　　準備一個指令實施的年度計劃；</p>&

69、lt;p>　　擁有一個用來收集每個指令所需耗費的時間數(shù)據(jù)的系統(tǒng)；</p><p>　　每年都應(yīng)遵循上年的報告建議；</p><p>　　要求在提交內(nèi)部審計報告之后制定行動計劃；</p><p>　　決定直接和間接費用；</p><p>　　在每個指令開始時制定一個時間預(yù)算和時間列表；</p><p>　　為內(nèi)部審

70、計員編纂專業(yè)發(fā)展的天數(shù)；</p><p>　　使用問卷來調(diào)查內(nèi)部審計客戶和高層管理對內(nèi)部審計性能和工作結(jié)果的意見；</p><p>　　績效指標使用分為兩大類：數(shù)量上的和質(zhì)量上的。</p><p><b>　　數(shù)量指標</b></p><p>　　十二個數(shù)量指標用來衡量內(nèi)部審計功能對組織影響，內(nèi)部經(jīng)營和獲得的結(jié)果。一些指

71、標將在每個內(nèi)部審計指令和其他措施之后進行進行衡量。而目標將在管理層，審計委員會成員和內(nèi)部審計員工的共同決策之后建立。衡量結(jié)果從每年的內(nèi)部審計報告中得出，尤其是，他們?yōu)橐恍└邔庸芾砗蛯徲嬑瘑T會成員之間的激烈討論提供了根據(jù)。</p><p><b>　　遵從初始計劃指標</b></p><p>　　這些指標將內(nèi)部審計活動所獲得的結(jié)果和初始計劃設(shè)定的目標進行比較。它是以計劃

72、為計劃的，計劃則由管理層和審計委員會成員設(shè)定。內(nèi)部審計計劃主要是從內(nèi)部審計員對組織風(fēng)險的評估和高層管理和審計委員會的關(guān)注派生出來的。這個指標是審計委員會成員及高層管理保證將內(nèi)部審計的重心放在選定的區(qū)域，并且這些區(qū)域能使組織價值增值，尤其是這些區(qū)域包括了存貨風(fēng)險。</p><p>　　內(nèi)部審計部門以季向?qū)徲嬑瘑T會報告。這個指標的成功率設(shè)定在80%。盡管時間被特別安排給特殊指令，計劃工作經(jīng)常會因意外但重要的指令出現(xiàn)而

73、延遲。然而，這些延遲的指令將會出現(xiàn)在來年的計劃中。</p><p>　　審計工作的時間耗用指標</p><p>　　這個指標衡量耗用在內(nèi)部審計工作上的時間（審計，特殊指令以及咨詢服務(wù)），這些工作涉及所有部門活動以及內(nèi)部審計員工的工作能力。這一指標的成功率為一般在80%左右。這個指標促使高層管理和審計委員會監(jiān)督內(nèi)部審計的效率，保證員工在企業(yè)任務(wù)的范圍內(nèi)工作。</p><p

74、>　　把時間用于審計工作的特殊要求指標</p><p>　　這個指標反映了強加于內(nèi)部審計功能的管理價值。舉例來說，當內(nèi)部審計人員被請求去解決一個急待研究解決的問題時，他們的信譽，在部門中受信任的氛圍和他們對組織的貢獻有一定的指示作用。這一指標反映了時間是否花費在指令和特殊要求上,如咨詢服務(wù)、快速分析文檔等。然而，這些要求不應(yīng)該成為普遍的實踐。但是內(nèi)部審計師只是充當鑒別的角色，不應(yīng)當干涉預(yù)定的指令。這就是為什

75、么這個指標重要的是跟蹤請求,而不是構(gòu)成超過20%的內(nèi)部審計工作。這個指標反映高層管理人員的價值，因為它凸現(xiàn)了內(nèi)部審計人員對組織的承諾。</p><p><b>　　實施建議指標</b></p><p>　　這是最重要的指標，因為它直接關(guān)系到內(nèi)部審計人員的目標，就是提出建議，使建議能夠改善組織的實踐。而建議的程度決定了內(nèi)部審計對已經(jīng)實施項目的影響。因此，這些建議必須是可

76、行的和有價值的。其目標是能夠?qū)⒔ㄗh的80%在項目實施的過程中得以實現(xiàn)。通過這種方式，高級管理才能確保經(jīng)理基于建議采取相應(yīng)的措施，之后通過其對項目的影響來評價審計工作的作用。這一指標，也使得內(nèi)部審計人員更好的評價他們的建議。</p><p><b>　　建議實施的時間列表</b></p><p>　　這個指標反映了建議實施的范圍及可行性。對組織任務(wù)的完成有重大的影響，因

77、此必須及時執(zhí)行。而且，長期的建議是不明智的，當然也會存在一個愿望清單。這項行動計劃是一個重要的文件來確保管理人員及時地采取措施。如果內(nèi)部審計人員為措施的執(zhí)行預(yù)定了時間列表，就能與管理人員進行討論最后告知審計委員會。而且，由委員會監(jiān)督執(zhí)行及時、系統(tǒng)的措施，如影響組織的目標，治理，風(fēng)險，控制和完整性。</p><p><b>　　潛在的資金效益建議</b></p><p>

78、;　　這一指標無法定期的進行衡量。更重要的是，內(nèi)部審計的增加值不能單獨的基于這一指標。在一些情況下，這一指標能夠測量內(nèi)部審計工作的影響和可以測量的固有資金效益。它也要求內(nèi)部審計人員執(zhí)行資金價值類型的審計。實際上，建議不是總能產(chǎn)生可以計量的資金效益。盡管如此，在允許的情況下，內(nèi)部審計人員將建議的增加值附加在工作的執(zhí)行中。這些指標幫助高級管理人員理解內(nèi)部審計人員總是在關(guān)注優(yōu)化組織資源和推動儲蓄的。然而，由于組織的高層管理人員才是那些唯一的必

79、須做出決策和采取行動的人，所有的榮譽不該歸于審計部。</p><p><b>　　內(nèi)部審計的成本指標</b></p><p>　　這個指標反映了內(nèi)部審計的成本指令和活動。這樣一來可以比較一下產(chǎn)出與其相關(guān)的成本、并確定產(chǎn)生的價值。在每個項目結(jié)束時，內(nèi)部審計人員的工作就是進行評估。這能夠增強員工的意識和激勵員工在以后的工作中更有效的實現(xiàn)目標。每小時工資率也可以作為基準利率

80、比市場利率。這個指標也在會議后與審計委員會和高層管理人員進行討論，從而更夠更好地鑒別內(nèi)部審計的成本。</p><p>　　符合完成每個任務(wù)的時間預(yù)算指標</p><p>　　符合完成每個任務(wù)的時間列表指標</p><p>　　這兩個指標用于確保符合完成每個任務(wù)的直接人工和時間預(yù)算。首先用來測量實際工作時間與時間預(yù)算或規(guī)定時間的比值，并確定一個可接受的調(diào)節(jié)區(qū)間。然后，

81、確定已完成的數(shù)量是否在規(guī)定的區(qū)間上。這些指標于每個項目結(jié)束前在會議中與審計人員進行討論。有助于直接勞動預(yù)算和時間表計劃的改善，并更多的關(guān)注于項目的實施。最后，這些指標也像上級管理人員表明了一絲不茍的工作精神。</p><p><b>　　內(nèi)部審計資源指標</b></p><p>　　這一指標指出了一個很重要的問題，審計人員定期的與高級管理層討論但是缺少明確的參照標準。

82、它也決定了一個組織的內(nèi)部審計人員是否充分的是基于公制單位制定以前的實際經(jīng)驗。這應(yīng)該與組織的其他方面相一致，包括內(nèi)部審計部門編制的預(yù)算，運行操作和風(fēng)險示意圖等。它也應(yīng)該考慮到其他利害關(guān)系人如審計長，管理員，項目評估人員，顧問等。這一指標也可以基于指數(shù)內(nèi)部審計領(lǐng)域。為了確保全體員工的需要管理者需考慮到以下方面：</p><p>　　實現(xiàn)目標的信息是否有效？</p><p><b>　

83、　信息是否可靠？</b></p><p>　　控制的實施是否正常？</p><p>　　是否具有潛在的風(fēng)險？</p><p>　　所有的操作是否是最有效的？</p><p>　　是否根據(jù)政策和方針？</p><p>　　如果這幾個問題的答案是沒有，管理者需要確定內(nèi)部審計部門這否能夠解決這一問題。盡管這個指標

84、不是完美的，但這一領(lǐng)域的要求應(yīng)該納入與管理者和審計委員會的會議議程。</p><p>　　在一定的時間范圍內(nèi)發(fā)布初步的內(nèi)部審計報告</p><p>　　這個指標反映了在一定的時間框架內(nèi)完成審計工作并向客戶提交報告的初稿。三周后完成所有工作，客戶在原則上應(yīng)收到一份報告。很明顯，和客戶會面討論后得出結(jié)論并提出建議是一種很好的做法。</p><p><b>　　

85、專業(yè)發(fā)展指標</b></p><p>　　這一指標目的在于反映專業(yè)的持續(xù)發(fā)展，根據(jù)專業(yè)標準和良好的實踐經(jīng)驗優(yōu)化內(nèi)部審計人員的專業(yè)勝任能力。這對高層管理人員是很重要的，因為內(nèi)部審計人員受過很好的訓(xùn)練并具有專業(yè)勝任能力，他們能夠更好地建議管理人員，在某些情況下轉(zhuǎn)讓他們的專業(yè)知識例如風(fēng)險管理。</p><p><b>　　質(zhì)量指標</b></p>

86、<p>　　質(zhì)量指標對數(shù)量指標進行了補充，因為它們可以被用來評價內(nèi)部審計部門績效的其他方面。一旦指令被完成，審計經(jīng)理就會收到一個關(guān)于內(nèi)部審計工作的評估問卷。這個問卷涵蓋了以下項目：</p><p>　　目標和方法的清晰度；</p><p>　　建議的相關(guān)性和可行性；</p><p><b>　　報告提供的新觀點；</b></p&

87、gt;<p>　　調(diào)查結(jié)果的可靠性和相關(guān)性；</p><p>　　由于建議而改善的風(fēng)險控制；</p><p><b>　　工作期間定期反饋；</b></p><p>　　鑒賞力和運用的外交手段；</p><p><b>　　遵守截止日期；</b></p><p>

88、;<b>　　經(jīng)理的滿意程度。</b></p><p>　　每年審計委員會都會進行一次對執(zhí)行內(nèi)部審計功能的自我評估。這項運用的意圖是：</p><p>　　保證增值價值，通過執(zhí)行一個提前預(yù)防的方法和假設(shè)變革推動者的角色；</p><p>　　促進輔助經(jīng)營方法的采用；</p><p><b>　　草案的推薦；&l

89、t;/b></p><p>　　規(guī)避風(fēng)險，在正確的區(qū)域采取行動，并分享經(jīng)驗。</p><p>　　此外，內(nèi)部審計員必須定期在審計委員會關(guān)于其報告的問題作出回應(yīng)之后進行內(nèi)部績效審計評估，一般而言，這些問題是關(guān)于企業(yè)風(fēng)險管理和控制程序的。最后，應(yīng)該每五年對是否遵守職業(yè)標準和內(nèi)部審計績效進行評估。</p><p><b>　　結(jié)論</b><