會計財經(jīng)外文英文文獻翻譯民營企業(yè)內(nèi)部審計現(xiàn)狀與發(fā)展對策-資料下載頁
2024-12-06 10:31本頁面
【導(dǎo)讀】比如說，視遵照標(biāo)準(zhǔn)的程度為影響內(nèi)部審計表現(xiàn)的其中因素之一。和外部審計員的認知力。這項研究證明了衡量所提供服務(wù)的價值的艱難性就是做評估。收益性，費用標(biāo)準(zhǔn)以及資源利用率都被確認為服務(wù)價值的衡量標(biāo)準(zhǔn)。這項研究里，它強調(diào)了確保內(nèi)部審計工作應(yīng)遵從SPPIA的必要性。部審計的效率特別制定出一套框架。應(yīng)該承認內(nèi)部審計職能對于企業(yè)來說是一種具有增值性的職能。大量的研究都特別專注于內(nèi)部審計部門對于SPPIA遵從性的研究。他們發(fā)現(xiàn)對這11個國家的國際會計師協(xié)會成員的調(diào)查中，有82%. 這個蠻高的百分比率促使學(xué)者們建議SPPIA提供內(nèi)部審計這個職。許多的研究已經(jīng)關(guān)注涉及到獨立性的SPPIA標(biāo)準(zhǔn)。Plumlee發(fā)現(xiàn)這樣參與設(shè)計會產(chǎn)生偏見最終會影響到工作的客觀性。員的內(nèi)部審計人員是不大可能屈服于這種壓迫下的。國際會計師協(xié)會達蘭協(xié)會成員的問卷調(diào)查，他們發(fā)現(xiàn)不同國籍沒有很大的區(qū)別。沒有提供不設(shè)置內(nèi)部審計部門的原因。有10家公司曾經(jīng)設(shè)立過內(nèi)部審計部門但由于
【正文】 cords and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full pliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more than onethird of the departments surveyed either no such document existed (n=18, 23%) or the respondent was not aware whether or not the document plied with SPPIA (n=10, 13%). SPPIA suggests that independence is enhanced when the anization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the anization. It is noticeable that in 47 panies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with nonsenior management, normally a general manager. SPPIA remends that the director of the internal audit department should have direct munication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack of access to the board of directors was provided by the questionnaire responses showing that in almost half the panies, members of the internal audit department have never attended board meetings and in only two panies did attendance take place regularly. Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management. SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of nonaudit duties. In 37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these nonaudit activities. The interviews revealed that in some anizations internal audit staff was used regularly to cover for staff shortages in other departments. 指導(dǎo)教師對 外文翻譯 的評語： 指導(dǎo)教師 （簽名） 年 月 日 外文翻譯考核表 建議成績 評閱小組或評閱人對 外文翻譯 的評語： 評閱小組負責(zé)人或評閱人 （簽名） 年 月 日 建議成績
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