【正文】 在鼓勵(lì)和促進(jìn)內(nèi)審部門積極制定并發(fā)表內(nèi)部審計(jì)意見的過程中，首席審計(jì)執(zhí)行官起了帶頭作用。（ 5）與公司的董事、審計(jì)委員會(huì)、管理層合作，以便改善內(nèi)部控制結(jié)構(gòu)。審計(jì)人員可以通過以下幾點(diǎn)來提出建議和發(fā)表意見：（ 1）審查在風(fēng)險(xiǎn)管理中如何開發(fā)和維護(hù)內(nèi)部控制體系才是充分有效的。 內(nèi)審人員除了查閱在國際內(nèi)部審計(jì)協(xié)會(huì)實(shí)踐指南中概括的建議，還應(yīng)考慮在發(fā)表審計(jì)意見時(shí)可能面臨的機(jī)遇和挑戰(zhàn)，并明確他們的目標(biāo)和最大能力。 內(nèi)部控制 內(nèi)審人員傳統(tǒng)上用一種風(fēng)險(xiǎn)導(dǎo)向方法來審計(jì)公司對(duì)運(yùn)營有效性、財(cái)務(wù)報(bào)表可靠性和適用規(guī)則條例一致性的控制情況。同時(shí)，審計(jì)人員應(yīng)當(dāng)向董事會(huì)和高管層提供充分的風(fēng)險(xiǎn)評(píng)估信息，以使他們能做 出風(fēng)險(xiǎn)導(dǎo)向的戰(zhàn)略決策。 風(fēng)險(xiǎn)管理 任何類型、大小和復(fù)雜性的組織正在面臨各種各樣影響財(cái)務(wù)報(bào)表可靠性和內(nèi)部控制有效性的風(fēng)險(xiǎn)。隨著近幾年的變化，公司治理報(bào)告已超越了強(qiáng)制性的定期財(cái)務(wù)報(bào)告，它把組織的遠(yuǎn)景、戰(zhàn)略、使命和董事會(huì)的效力也包括在內(nèi)。首先，當(dāng)審計(jì)人員直接向?qū)徲?jì)委員會(huì)報(bào)告審計(jì)意見時(shí)，他們的獨(dú)立性和客觀性能提高。內(nèi)部審計(jì)在提供保證方面擔(dān)任了重要角色，從而促進(jìn)公司治理。 國際內(nèi)部審計(jì)協(xié)會(huì)把治理過程定義為：由該組織的利益相關(guān)者使用程序來提供風(fēng)險(xiǎn)監(jiān)管和控制流程管理。 當(dāng)結(jié)論是為評(píng)價(jià)而做準(zhǔn)備時(shí)，審計(jì)人員應(yīng)該考慮：（ 1）實(shí)質(zhì)性 —— 剩余風(fēng)險(xiǎn)的經(jīng)營目標(biāo)無法實(shí)現(xiàn)，應(yīng)該進(jìn)行評(píng)估。分級(jí)和彩色編碼是一種制定審計(jì)意見的恰當(dāng)方法。在任何不同層面使用一個(gè)等級(jí)規(guī)模需要 一個(gè)明確的評(píng)價(jià)結(jié)構(gòu) ，并且這個(gè)規(guī)模必須與這些年的審計(jì)進(jìn)程保持一致。（ 4）確定令人滿意的標(biāo)準(zhǔn)。 3．證據(jù)收集。（ 3）審計(jì)人員應(yīng)該確定哪些證據(jù)是他們需要去證實(shí)他們意見的準(zhǔn)確性的。用于發(fā)表審計(jì)意見的標(biāo)準(zhǔn)應(yīng)該是透明的，并應(yīng)在審計(jì)報(bào)告中聲明。 1．關(guān)聯(lián)性。 發(fā)表意見 隨著越來越多的內(nèi)部審計(jì)部門已開始向股東提供審計(jì)意見，指南也應(yīng)運(yùn)而生。特別是審計(jì)人員可能需要發(fā)表公司治理、風(fēng)險(xiǎn)管理和內(nèi)部控制方面的意見。例如， 12月推出的美國證券交易委員會(huì)代理披露改進(jìn)規(guī)則要求公司在美國 交易所上市，以便披露公司的治理措施，包括董事會(huì)結(jié)構(gòu)，董事會(huì)對(duì)風(fēng)險(xiǎn)管理的監(jiān)督以及它們與管理層薪資水平政策和實(shí)務(wù)的關(guān)系。 Working with the anization’s board, audit mittee, and management to facilitate improvements in the internal control structure. Expressed opinions on internal control should be included in annual reports. Providing internal audit opinions on internal controls is in its infancy. However with experience, auditors may focus more on providing opinions on these aspects of internal control. Opinions add value By providing audit opinions and remendations, internal auditors can better assist in the design and implementation of their anization’s governance measures, risk management process, and internal control systems. CAEs can take a leadership role in educating and promoting their internal audit department to be proactive in formulating and expressing internal audit opinions. Source: Zabihollah “The Importance of Internal Audit Opinion” Internal Auditor, April. 譯文： 內(nèi)部審計(jì)意見的重要性 內(nèi)部審計(jì)人員在公司治理、內(nèi)部控制結(jié)構(gòu)、風(fēng)險(xiǎn)管理分析和財(cái)務(wù)申報(bào)程序方面發(fā)揮了至關(guān)重要的作用。 Reviewing how management develops and maintains an internal control system that is adequate and effective in management risks. however, the potential for a limited opinion should be recognized in advance during the planning process. All the appropriate methodologies should be established in advance. When expressing microlevel opinions, auditors should: Specify the purpose for which the opinion will be used. Auditors should determine what kind of evidence they will need to prove that their opinion is correct. 中文 3740 字 外文文獻(xiàn)翻譯 原文： The Importance of Internal Audit Opinions Internal auditors play an important role in their anization’s corporate governance, internal control structure, risk management analysis, and financial reporting process. In the past decade, auditors actively have provided management with consulting and assurance services to assist in pliance with regulations such as the . SarbanesOxley Act of audit resources also have been expanded to satisfy the high demand for services to assist in executive certification of internal controls and financial reports. In the ing years, internal auditors may be expected to expand their role to assume more responsibilities in improving risk management, reducing anizational plexity and costs, and participating in developing strategic and governance processes. For example, the . Securities and Exchange Commission’s (SEC’s) Proxy Disclosure Enhancements rules released in December require panies listed on . exchanges to disclose their governance measures, including their board structure, the board’s oversight of risk management, and its relationship with executive pensation policies and practices. Richard Chambers,Ⅱ A president and CEO, recently told WebCPA, The new proxy requirements will p