内部审计论文中文外文参考文献
中小企业内部审计外文翻译文献
文献信息：文献标题：A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs（科威特工业中小企业内部审计有效性的理论探讨）国外作者：Awn Metlib AL-SHBAIL，Turki A.A.TURKI文献出处：《International Journal of Academic Research in Accounting, Finance and Management Sciences》, 2017,1(7):107-116字数统计：英文2221单词，12805字符；中文4184汉字外文文献：A Theoretical Discussion of Internal Audit Effectiveness inKuwaiti Industrial SMEsAbstract This paper aims to scrutinise the association between the internal audit effectiveness and the four factors associated with International Standards for Professional Practice of Internal Auditing (ISPPIA): independence of internal auditors, scope of internal auditors, management support, and audited cooperation. The relationship between these factors and Satisfaction of internal auditors is also examined. Further, the moderating effect on the relationship between these factors (if present) and the effectiveness of IA among industrial SMEs in Kuwait are investigated through satisfaction of internal auditors. By ascertaining the effectiveness of IA at the industrial firms via theories as well as variables, this paper broadens the available literature on the effectiveness of IA.Key words：Internal audit effectiveness, satisfaction of internal auditors, Kuwaiti Industrial SMEs1.IntroductionWithin the past few decades, internal audit departments have significantly contributed to organizational structure through value added services and thus, it hasbecome crucial part therein (Al- Twaijry et al., 2003; Arena and Azzone, 2009; Coram et al., 2008). Moreover, internal auditing has significantly increased in importance in the previous years, particularly in its consulting role inside the firm’s risk management. Owing to the widespread accounting scandals, and also the bankruptcy of firms, the internal audit (IA) function has been the focus of researchers and practitioners alike as a significant contributor of organizational effectiveness. More specifically, Abu-Azza (2012) contended that IA will contribute firm value through the provision of field services including operational audits and consulting management on various issues. Following the global financial crisis in 2008-2009, IA has transformed into a significant entity used to protect the rate of return on capital and to prevent wasted or devalued capital (Yee et al., 2008). Nevertheless, some studies in literature indicated that the effectiveness of IA function may not always be consistent (Abuazza et al., 2015). This is particularly true in developing countries, like Kuwait where firms may not be aware how much the IA concepts and practices are worth as acknowledged in the West.Moreover, Kuwaiti listed firms operate in an environment characterized with voluntary governance as Kuwait is considered to be among the Middle Easter nations that have not established a corporate governance code (Koldertsova, 2011). Moreover, such firms display high ownership concentration that may balance the weaker legal protection provided (Abu-Azza, 2012). Contrary to majority of developed nations, the Kuwait government mandates the appointment of a least two distinct auditors in firms, that are known as joint auditors or audit pairs. Despite the increasing importance of the IA function in organizations, the available literature in the domain has largely concentrated on external audit; other related authors indicated that IA function may not demonstrate consistent effectiveness (Al-Twaijry et al., 2003; Mihret et al., 2010; Mihret and Yismaw, 2007). More importantly, although some scholars examined IA effectiveness, as yet, there is no accepted universal guide to conduct such measurement (Arena and Azzone, 2009). Additionally, the literature reveals that no acknowledged approaches have been forwarded for the assessment of IA (Mihret et al., 2010) and as such, various approaches have been used in prior investigations of IAeffectiveness.2.Internal Audit in Kuwaiti Industrial SMEsSMEs are an integral part of numerous global economies particularly with respect to employment and their contribution to GDP. They have also played a significant role especially within certain GCC States including the United Arab Emirates (UAE). In UAE SMEs contribute to 30% of the overall GDP and 86% of the country’s employment. Comparably, in Saudi Arabia, SMEs make up 28% of GDP. On the other hand, Kuwait was late to appreciate the key role that can be played by SMEs enterprises in the economy. The private sector and SME contributions to employment lack lustre, and the government currently employs about 85% of Kuwait’s workforce (Alhabashi, 2015). However, Rampurwala and Marafi (2011), and Al Mutairi and Fayez (2015) suggested that, in Kuwait, local policies are fragmented and although several organizations see the benefit of SMEs in various sectors such as industrial, they are still in their beginning stages. This means that the launch of new industrial SMEs is likely to be weak, thus reducing their opportunity to contribute to the economy. In addition, Datta (2009) and Alhabashi (2015), point out that formal banks are usually loathed to lend to industrial SMEs because they suffer from failure to authenticate their information, such as accounting records and financial statements that reflect the efficiency and the capability of the project. Within the context of business market of Kuwait, 99% of firms consists of small and medium enterprises (SMEs) operating in the national economy institutions. Based on the distribution of SMEs in different sectors of Kuwait’s economic sectors, 11.7% of such firms operate in the industrial sector, 4% in the agricultural sector, 51% in the trade sector, 16% in the service sector, 0.3% in the mining sector, and the remaining 17% in other community services and social services sector.In Kuwait, industrial SMEs Law necessitates that the Kuwait Stock Exchange (KSE) listed companies to appoint two separate auditors to audit accounts. Additionally, this study shows the similarities and differences between audit services in the market in Kuwait and in other countries to enhance the knowledge of worldeconomy that is increasingly interdependent with accounting and auditing. Besides that, knowledge of the economies of auditing could also be increased (Shammari et al., 2008).3.Theoretical PerspectivesIn the context of IA research, the use of neoclassical economic theories like the agency theory (Adams, 1994) as well as the transaction cost theory (Spraakman, 1997) are not sufficient because they posit a developed a market economy environment characterized as having considerable transaction volume according to the economic development level throughout countries (Reed, 2002). Therefore, this confines the capacity of the theories to explain IA in extensive settings.Criticism of the above theories also stems from the institutional theories maintaining that individual behavior whether as product consumer or producer, cannot be delineated from the social context wherein the behavior occurs (Hula, 1984). Barley and Tolbert (1997) explained that the institutional theory acknowledges the significant value of cultural and social determinants as a significant impact upon the decision making (cited in Mihret et al. (2010)).Based on this premise, Mihret et al. (2010) made use of the institutional theory proposed by Dimaggio and Powell (1983), particularly circuit of industrial capital. Institutional theories primarily function as the base for examining organizational phenomenon integrated in extensive social, political and economic environments (Mihret et al., 2010). More importantly, they are capable of providing an insight into the IA practices as one element of organizational systems and shed light on the relationship between IA and the attainment of the objectives of the firms (Mihret et al., 2010).4.Research Model and HypothesesKing et al. (1994) illustrated a model to be an approximation, or a straightforward replica of the actual feature and in the current study. The primary objective is to investigate the present perceptions of IA directors, administrativeaffairs managers, financial affairs managers, CEOs and internal auditors concerning IA effectiveness through the determination of factors impacting the same. Additionally, several studies that examined this issue have employed various measures (Abu-Azza, 2012; Mihret et al., 2010; Mihret and Yismaw, 2007) but very few of them, as yet, has investigated the effect of internal auditors’ pay satisfaction on the effectiveness of IA. Five variables exist in the Model: Independence of internal auditors, Scope of internal auditors, Management support, Audited cooperation and Satisfaction of internal auditors.Independent variablesThis study aims to explore the critical factors influencing internal auditor effectiveness among industrial SMEs in Kuwait. In order to attain the research goals, the research hypotheses are proposed:I.Independence of Internal AuditorsIn terms of audit function, auditor independence has long been deemed to be a crucial driver as evidenced by the independence definition provided by ISPPIA (glossary) that described independence as the liberation from circumstances threatening objectivity or its appearance and that such objectivity needs to be managed through different levels (individual auditor, engagement, functional and organizational). Internal audit independence is a crucial element of corporate governance and the control system, and without it, the IA department becomes lost in the management group in that it will no longer provide an objective point of view (Al-Twaijry et al., 2003). Moreover, internal audit independence according to prior studies (Abu-Azza, 2012; Cohen and Sayag, 2010; Mihret et al., 2010), positively correlates with perceived effectiveness of IA. Regardless of its importance, independence of IA has received minimal attention from researchers. Accordingly, this study enriches the findings of the earlier studies as it looks into the association between internal auditor independence and IA effectiveness. Based on this discussion, the following hypothesis is proposed for testing;H1a: Independence of internal auditor positively impacts internal auditor’s effectiveness.H1b: Independence of internal auditor highly positively impacts internal auditor’s effectiveness mediated by satisfaction of internal auditors.II.Work Scope of Internal AuditorsThe work scope of the internal auditors is also a significant factor affecting IA effectiveness. IA throughout the years, has extended from the evaluation and measurement of internal control effectiveness to the delivery of consultation linked to organizational operations and system developments (Dittenhofer, 2001). Added to this, the IA scope covers services associated with consulting and assurance which include systematic review, reporting and appraisal of system adequacy in terms of finance, management, operations and budget control (Cohen and Sayag, 2010; IIA, 2016; Sakour and Laila, 2015).In a related study conducted by Mihret et al. (2010), the authors revealed a positive relationship between IA work scope and IA effectiveness and as such, it is only logical to examine such relationship in this research in the context of Kuwaiti firms.H2a: Work Scope of Internal Auditors impacts positively on internal auditor’s effectiveness.H2b: Work Scope of Internal Auditors highly positively impacts internal auditor’s effectiveness mediated by satisfaction of internal auditors.III.Management SupportManagement support and commitment have also been evidenced to impact IA effectiveness. In fact, successful IA function depends on the support demonstrated by the management on the process of auditing. It is important that managers acknowledge the fact that IA is a crucial process and activity like any other activities performed within the organization.In Mihret and Yismaw (2007) study, they highlighted the need to focus on IA recommendations and despite the well-prepared audit reports, the audit results in the past are not highlighted and consistently presented. Aside from this, the authors showed that audit evidence is linked with the reports indicating that the audit reports are physically bulky, which minimizes their readability. Also, the distribution of auditreports is restricted and thus, copies are not forwarded to senior management officers that relate to them. The authors reached to the conclusion that management support for internal audit determines internal audit effectiveness.H3a: Management Support impacts positively on internal auditor’s effectiveness.H3b: Management Support highly positively impacts internal audito’s effectiveness mediated by satisfaction of internal auditors.IV.Audited cooperationIn turn, auditee’s cooperation level impacts the degree to which IA properly attains its objectives (Al‐Twaijry et al., 2003; Mihret and Yismaw, 2007). Hence, auditee’s lack of cooperation can possibly obstruct the endeavour in attaining effective internal audit work. This is because full cooperation from auditee is necessary to allow internal auditors full access to all activities, records and properties (Ahmad et al., 2009). Within the companies in Saudi Arabia, Al‐Twaijryet et al. (2003) found low levels of auditee cooperation. This is especially true when the scope of audit is expanded outside of the traditional domains. Such situation, as argued by the authors, contributes to low levels of IA recommendations’implementation.H4a: Auditee cooperation impacts positively on internal auditor’s effectiveness.H4b: Auditee cooperation highly positively impacts on internal auditor’s effectiveness mediated by satisfaction of internal auditors.Satisfaction of Internal Auditors as a Moderating VariableThe pay satisfaction of employees is described by the level to which employees feel satisfaction towards financial rewards they obtain in terms of the level and process for the work they do (Shahnawaz and Jafri, 2009). It is one of the top crucial factors that measure the effectiveness of the organization (Heneman et al., 1997). Organizations having satisfied employees appear to display more effectiveness compared to their counterparts with dissatisfied employees (Shahnawaz and Jafri, 2009). In a narrower context of internal auditors, Shahnawaz and Jafri (2009) stated that majority of internal auditors were not satisfied with their jobs. This could result in lower productivity and performance. Abu-Azza (2012) supported this claim by his findings that showed the majority of internal auditors working for Libyan publicenterprises appear to be dissatisfied with their pay.H5: Satisfaction of Internal Auditors impacts positively on internal auditor’s effectiveness.5.ConclusionsThe aim of this research proposal is to look into the impact of the four factors that are linked to IA effectiveness moderated by satisfaction of internal auditors within the Kuwaiti industrial SMEs. This study contributes in the body of knowledge by expanding the already available literature on the IA effectiveness via the determination of the effectiveness of IA at the industrial firms employing the theories and variables that were previously identified and highlighted.中文译文：科威特工业中小企业内部审计有效性的理论探讨摘要本文旨在审查内部审计的有效性与国际内部审计专业实务标准（ISPPIA）有关的四个因素之间的关系：内部审计师的独立性，内部审计师的工作范围，管理支持和审计合作。
内部审计外文文献翻译
外文文献及原稿原稿IntroductionInt ernal a ud it ef fe ctive n e s s, t h e ext e nt t o whic h an inte r nal a udit offic e me e ts i ts ra ison d'êt re, i s a r guably a result o f the i n t e rpla y a mong four fa c tors: in t erna l audi tq uali t y; management support; or gani z at i onal sett i ng; and attributes of the audi t or.An i nt ern al audit func t ion's capabil i ty to provi de us eful a udi t findi ngs and re commendations w oul d help ra isemanagement'sintere s ti n it s re c omm e ndation s.T he m a na gementsupportw i thresourcesandc om mi t me nt to i mplement t heinternal a udi t reco m me nd ationsi s essenti a l in attainingaudit e ffec t ive ne s s.A l s o,the o rganizati o nals et ting i n w hi c h i ntern a laudit ope rat e s,i.e.t he or ga nizatio na ls t at us ofth eof fi ce,i t si nt erna lor ganizatio n andthepoli c ie s andpr oc edure s applyi ng t o eachaudi t o r, sho ul d enable smooth audi t s t ha t l ea d to reaching us e f ul a udi tfindings.Furth e r,thecapab i li t y,at t itudesandl e velofcoopera t ionoftheaudi t or i mpacton t heeffec t ive ne ss ofaud i ts.T herefore, internal audit ef fe ct i veness s houl d be vie w e d as a dynamicprocessthat is c ontinuously s ha ped by t h e interac t ions among t he fo ur factors me ntionedabove.Thi s s t udy e xami n ed,u singcasestudyan a lysis,t heint e rnala udi ts e rvic eof ala rgepublicsectororganization.Thepaperisstructuredasfollows.Thenextsectionpresents a review of the related literature; introduces a model for analyzingauditeffectiveness; and provides the research question. The third section presentstheresearch methodology; fourth section provides empirical analysis based on acasestudy; and fifth section presents a summary of the findings. The paperthensummarizes the conclusions, noting limitations of the study and suggesting avenuesfor futureresearch. InternalauditeffectivenessThe Instituteof Internal Auditors (IIA, 1999a) defined internal auditing as:an independent, objective assurance and consulting activity designed to add valueandimprove an organization's operations. It helps an organization accomplish itsobjectives by bringing a systematic, disciplined approach to evaluate and improvetheeffectiveness of risk management, control, and governanceprocesses.This definition signifies that internal audit has undergone a paradigmshift froman emphasis on accountability about the past to improving future outcomes tohelpauditors operate more effectively and efficiently (Nagy and Canker, 2002; Stern,1994;Goodwin, 2004). Since, the definition equally serves both the private and thepublicsectors (Goodwin, 2004), it is used in this study as a basis to analyze publicsectorinternal auditeffectiveness.Internal audit is effective if it meets the intended outcome it is supposed tobringabout.Sawyer(1995)states,“…internalauditor'sjobisnotdoneuntildefectsarecorrecte d and remain corrected.”Van Hansberger (2005) explains that internalauditeffectiveness in the public sector should be evaluated by the extent to whichitcontributes to the demonstration of effective and efficient service delivery, asthisdrives the demand for improved internal audit services. Based on the results ofaconsultative forum that focused on improving public sector internal audit [1],VanHansberger (2005) identified perceptionsandownership; organizationandgovernance framework; legislation; improved professionalism; conceptualframework;and also resources as factors influencing internal audit effectiveness.Effectiveinternal audit undertakes an independent evaluation of financial andoperatinginformation and of systems and procedures, to provide useful recommendationsfor improvements asnecessary.The effectiveness of internal audit greatly contributes to the effectiveness ofeachauditor in particular andthe organization at large (Dittenhofer, 2001).Dittenhofer(2001) has also observed that if internal audit quality is maintained, it will contributeto the appropriateness of procedures and operations of the auditor, and therebyinternal audit contributes to effectiveness of the auditor and the organization asawhole. Using agency theory, Dingdong (1997) explained the role that internalauditplays in an economy and points out that internal audit has an advantage over externalauditin obtaining information quickly and finding problems at an earlier stage; and Sparkman (1997), applying the theory of transaction cost economics, demonstratedhow internal audit recommendations are important to the management ofgovernmentorganizations.Priorliteraturerelatingtointernalauditeffectivenesshaseitherfocusedontheinternal audit's ability to plan, execute and objectively communicate usefulfindings(Dingdong, 1997 Sparkman, 1997;Dittenhofer, 2001); or taken a broader viewandincluded factors that transcend the boundary of a single organization (VanHansberger,2005). This paper attempts to introduce a new perspective for evaluation of internalaudit effectiveness by identifying factors within an organization that impact onauditeffectiveness. A model, which assumes that there is a common interest to achieveorganizational goals for auditor management, top management and internal audit,isused for analysis of this case study. Since, audit effectiveness fosters theachievementof a common goal; there would be a natural incentive in an organization to improveit.The model considers four potential factors –internal audit quality,managementsupport, organizational setting, and auditor attributes to explain audit effectiveness,and shows how the interaction of these factors improves audit effectiveness.Internal audit quality, which is determined by the internal audit department'scapability to provide useful findings and recommendations, is central toauditeffectiveness. Internal audit has to prove that it is of value to the organization and earna reputation in the organization (Sawyer, 1995). Internal audit has to evaluateitsperformance and continually improve its service .audit quality is a function ofthelevelofstaffexpertise,thescopeofservicesprovidedandtheextenttowhichaudits areprope rlyplanned,executedandcommunicated.Audit findings and recommendations would not serve much purposeunlessmanagement is committed to implement them. Adams (1994) used agency theorytoexplain that it is in the interest of management to maintain a strong internalauditdepartment. Implementation of audit recommendations is highly relevant toauditeffectiveness (Van Hansberger, 2005) and the management of an organization isviewed as the customer receiving internal audit services. As a result,management'scommitment to useaudit recommendations and its support in strengthening internalauditis vital to audit effectiveness (Sawyer,1995).Organizational setting refers to the organizational profile, internal organizationand budgetary status of the internal audit office; and also the organizationalpoliciesand procedures that guide operation of auditors. It provides the context inwhichinternal audit operates. Thus, organizational setting can exert influence on the levelofeffectiveness that internal audit could achieve. The auditor attributes relate tothecapability of the auditor to meet its intended objectives. Auditor attributeswithimplications on audit effectiveness include the auditors' proficiency to efficientlyandeffectively meet organizational sub-goals; their attitude towards internal audit; andthelevel of cooperation provided to the auditor .Since, the four factors discussed aboveare intricately linked, audit effectiveness is a dynamic process that results fromtheeffect of each factor and the interplay among all. audit quality andmanagementsupport strongly affects audit effectiveness. Better audit effectiveness, in turn, hasapositivebearingonthesetwofactors.Ifinternalaudit enhancesqualitytotheextent itelicits management's interest, management support would be a natural quid proquobecause the management would realize the contribution of internal audit totheachievement of organizational goals. This would positively reflecton auditqualityand enhance audit effectiveness. The management's commitment to implementauditrecommendations improves the operation of the auditor, as a result of whichtheauditor attributes would improve to the benefit of audit effectiveness.Further,management retains the authority to improve the organizational setting andinfluencethe auditor towards a positive effect on audit effectiveness, whichin turn,benefitsauditquality.ConcludingcommentsThis study investigated the internal audit service of a large public sectorhighereducational institution, to identify factors influencing internal audit effectiveness,using a model developed for the analysis. The model consisted of fourinterrelatedfactors: internal audit quality; management support; the organizational setting;andattributes of theauditors.The findings of the study reveal that the internal audit office of theorganizationstudied needs to enhance the technical proficiency of the internal audit staffandminimizestaff turnover so as to foster audit effectiveness. The organizational statusand internal organization of the internal audit office are fairly rated, butinternalaudit'slackofauthorityonbudgetsreducesitscontrolofresourceacquisitionandutil ization.The scope of internal audit services is limited to regular activities. Extendingthescopeofservicesbywideningtherangeofsystemsandactivitiesaudited,withappropr iateriskanalysis,wouldimprove auditeffectiveness. Management'scommitment in providing greater attention to internalaudit recommendations andstaffingtheofficewithwell-qualifiedemployeesdeservesattentioninthisstudy.Theinternalauditors,undertheimpressionthat theirreportsarenotsufficientlyutilizedbythe management, may not be encouraged to exert the maximum possible effort in their engagements. In addition, the lack of attention by management may send awrongsignal about the importance of internal audit services to the audited, which in turnadversely affects the auditedattributes.The study has shown that internal audit of the organization studiedneedsimprovement in the areas of audit planning, documentation of audit work,auditcommunications and follow-up of recommendations. Audit effectiveness couldbeenhanced by ensuring consistency in documenting audit work to enableimprovedreview of audit work; proper follow-up of the status of audit findingsandrecommendations; increased distribution of audit reports; and further improvementinthe quality ofreporting.The limitation of this study is readily apparent. As in all case studies,thegeneralisabilityof the findings and the conclusions drawn is limited, althoughthestudy does provide evidence of the problems internal auditors face in providinganeffective service to management. Further, research could be welcome tofullyunderstand the level of internal audit effectiveness in the Ethiopian public sectorvis-à-vis its private sector, with a view to highlighting differences, if any,andconclusively defining the variables affecting internal audit effectiveness inEthiopia.译文简介内部审计的有效性，在何种程度上满足了内部审计处其存在的理由，可以说是一个四因素之间的相互作用的结果：内部审计质量，管理支持，组织设臵，以及受审核方属性。
企业内部审计文献
企业内部审计文献（中英文版）Task Title: Internal Audit LiteratureInternal audit is a crucial function within organizations, providing independent assurance to management and the board that risk management, control, and governance processes are effective.The internal audit literature encompasses a wide range of topics, from the theoretical underpinnings of internal auditing to practical guidance on how to conduct audits and implement internal controls.企业内部审计是一个组织中至关重要的职能，它为管理层和董事会提供独立保证，确保风险管理、控制和治理流程有效。
企业内部审计文献涵盖了一系列广泛的主题，从内部审计的理论基础到关于如何进行审计和实施内部控制的实际指导。
One of the foundational texts in the field is the "International Professional Practices Framework" (IPPF) published by the Institute of Internal Auditors (IIA).This provides a comprehensive set of guidelines for internal auditors, covering areas such as audit planning, execution, and reporting.Another key resource is the "Code of Ethics" established by the IIA, which outlines the ethical principles that internal auditors should adhere to in their work.在该领域，国际内部审计师协会（IIA）发布的《国际专业实践框架》（IPPF）是一个基础文本，为内部审计员提供了一套全面的指导原则，涵盖审计计划、执行和报告等领域的内容。
外文文献翻译内部审计在组织中的作用
外文文献翻译原文+译文文献来源：Adams C. Role of internal audit in the organisations[J]. Accounting, Auditing & Accountability Journal, 2017, 1(2): 78-99.原文Role of internal audit in the organizationsAdams CINTRODUCTIONWith the transformations experienced by the corporate world, virtually related to globalization, there has been increased competition between organisations which forced management to take decisions with greater confidence. This does not only mean to keep pace with the rate at which businesses are growing, but also to develop them in a more sustainable manner. Thus, to achieve these goals, it has been necessary to improve the management methods, tools and techniques enhanced by the internal auditing function.The Internal Audit Function (IAF) fits into this scenario because it is an important tool available to stakeholders, internal and externally, as it is construed as an ongoing function, in order to support management in monitoring and surveillance of the planned activities, in both productive and financial areas, evaluating and reporting improvements with respect to the weaknesses, aiming to add value to the organisation.In this context, this study was based on the answers to the followingquestion: what is the perception of management on the role that Internal Audit plays in management practices and decision-making within the organisations? The present study has its relevance in exploring the role IAF is playing to mitigate the dissatisfaction of the business community after accounting and financial scandals which involved auditing as a whole and as has been notoriously publicised. These Media also showed situations where there have been failures by auditing, causing discredit to the activity. Additionally, there is the lack of academic researches on the role that Internal Audit has in management practices and decision making in organisations.This research is aimed at provoking a reflection upon the contribution of Internal Audit Function in decision making in the organisations in order to bring greater credibility to this area of applied social sciences. We hope it inspires further researches on topics addressing Internal Audit Functions in the academic environment.The study focused on non-financial organisations in the State of S o Paulo, whose shares are traded at S o Paulo Stock Exchange, excluding telephone organisations, sanitation, electricity and gas, because these organisations provide services of basic needs to the population and have a different administrative focus.The delimitation of the research to the State of S o Paulo was due to the fact that it is the Brazilian state with the highest concentration oforganisations with shares traded at BM&FBOVESPA. This entity requires of the organisations in its portfolio a good organizational structure and high degree of disclosure, which somehow gave credibility to the data obtained.Concept and objectives of internal auditIt is barely impossible to conceptualise internal audit considering the diversity of its application in business entities. Even so, one would cite the concept provided by the Brazilian Institute of Internal Auditors (AUDIBRA, 1991, p. 33). Internal Audit is an activity of independent evaluation and management assistance, directed to the examination and evaluation of the adequacy, efficiency and effectiveness of the internal control system, as well as of the quality of performance of the operational areas in relation to their tasks and plans, goals, objectives, and policies defined for them.Noteworthy, that effectiveness means adequate exploration of the resources to achieve the goals while efficiency means that required indexes were achieved using the minimum and necessary efforts. Thus, the internal auditor’s opinion should state whether the entity is being effective and efficient in achieving its goals.According to Vasconcelos and Pereira (2004, p. 69-70), the scope of binomial efficiency and effectiveness is a functional view that the organisation’s stakeholders have of the Internal Audit work [...] TheInternal Auditor, in our view, should monitor and seek to understand these dynamics and their effects on the economic and financial status. Therefore, we argue that this professional is the best suited to signal the potential risks of going concern of organisations considering operational anomalies.That is, it would be up to him, based on analysis to provide a straight forward assistance in the monitoring of the financial situation. Our most important argument rests on the following premise: the internal auditor may propose directives and valuable information based on their historical data and rapport with the organisations’ management.Quoting CFC (2005) NBC TI 01, the Brazilian Federal Council of Accountants, characterizes the functions of Internal Audit: [...] as structured with technical, objective, systematic and disciplined procedures, that aims to add value to the results of the organisation, providing data for the improvement of processes, management and internal controls through the recommendation of solutions for nonconformities identified in the reports.In this same way, CFC (2011) emphasizes the managerial support that internal audit has to provide so that business objectives are attained in a more adequate manner. This explicitly defines Internal Audit as an advisory body to the management of the entities, aiming to add value by providing data for improvement of management processes.According to Mendes (1996, p. 9), the objective of the Internal Audit is, in particular, “[...] forming opinion about the criteria, proced ures, methods and quantification, cost rationalization and providing information so that the top management decisions are based on concrete information.” The decisions to be made by management always depend on good information, that is, accurate and timely.The Internal Audit is an instrument of administrative control and systematic verification of the effectiveness and efficiency of occupational activities in the company; it evaluates the entity’s internal controls and its administrative and occupational processes, analyzing the failures and the risk involved and gives broad based recommendations for remediation of anomalies. The Internal Audit work aims to protect the company’s assets against frauds or intentional misstatements. Classified by Moyes et al. (2013) as i) misstatements resulting from fraudulent financial reporting and ii) misstatement resulting from misappropriation of assets. Characteristics of the internal audit function (IAF)The role of Internal Audit is presented through various concepts expressed by scholars with different characteristics of its functions and activities that converge to its main objective, which is to add value to organizations through assessments and advisory support to management.Since WorldCom whistle-blowing and other financial scandals that besieged the stock markets in the last decade, internal audit has assumed amore important role. The NYSE now requires all companies listed there to maintain internal audit functions to provide management and the audit committee w ith ongoing assessment of the company’s risk management process and of internal control, (Harrington, 2004 p. 65).Thus, Internal Audit should be knowledgeable, insightful, have the method, and the intelligence to check the best for the company, aiming to add value with the least resources. Internal Audit should be “[...] a highly qualified adviser, which allows the management to have a systematic view of their organisation. It must be a unit engaged in achievement of end results (Mendes 1996., p. 9).Authors such as Carvalho and Pinho (2004. p. 24), Vasconcelos and Pereira (2004, p. 68), who understand that the Internal Audit has a professional duty to issue independent opinions, justify the assumptions of technical skills and personal attributes required of the auditor, as well as the high level of demand from users and the need to add value to users of their services.The IAF in the organisation is to review, evaluate and produce report containing information on all activities of the organisation, to assist the management in their decision making process. Internal Audit performs a task that shareholders would like to perform in order to be always aware of how their investments are managed.Apart from overseeing the activities, based on the broad knowledgeof the business, IAF could be used to substitute certain strategic functions most importantly when a need for rotation arises. Companies that have an IAF specifically hire internal auditors with the purpose of rotating them into management positions or cycle current employees into the IAF for a short stint before promoting them into management positions (Messier et al., 2011, p. 2131).Vasconcelos and Pereira (2004, p. 70) emphatically point out that “[...] the exercise of Internal Audit is not a commodity. It is not a consumable service much less a mere cog. It is a potential value aggregator. “This characterization clearly demonstrates how valuable the internal function is when fully exerting its activities.Internal audit function adding valueIt is of paramount importance to characterize what adding value is, so that we can analyze the contribution of Internal Audit to the management of the entities. The interpretation of value, in this study, is not only limited to the financial aspects; it is more comprehensive, as it includes human and physical aspects. So, to add value in the internal audit concept is to harness all available resources, within and outside the company, with an aim of assuring gains, which may be financial, material and human, and will assist management in fulfilling their goals.Internal Audit Function may add value in various accounting processes where transactions are originated in an organisation. Forinstance, the evaluation of capital investments and their association with the capital budget when adequately checked to guarantee that such project is feasible tends to add value. Another value adding function is the assessment and or follow-up of the development and implementation of ERPs; which ensures the timing of the systems at an affordable cost and to meet up with operational necessities. The continuous auditing also adds value by installing the required technologies in the control environment to ensure that alerts are given when unusual transactions are run in the operational environment of the organisation. Directors believe that top management is appropriately defining the organisation’s internal audit function, and that the profession should concentrate its effects on providing guidance and support. “....most of their audit depar tments have shifted toward a more value-added” (Nagy and Cenker, pp. 136, 2002).Be it known that the wealth of knowledge acquired by the IAF during the auditing of the business, which makes one say that it knows it better that any other person in the organisation makes the IAF a training ground for the management posts.The Internal Audit, when monitoring and assessing the adequacy of internal controls, as well as the rules and procedures implemented by management, becomes an ally of real value to the management. It is a tool that, according to Santos (2007, p. 9) “[...] plays a role of great importance, helping to eliminate wastes, simplify tasks, supportmanagement and report to management on the development of tasks performed”. The thought is in line wit h the implementation of loss prevention nowadays when artefacts are installed to safeguard assets.Whistle blowing has been termed as more effective when considering some tools monitored by IAF to track frauds and corruption, notwithstanding, internal audit collaborates in the minimisation of the risks of frauds and potential errors that could result in a material misstatement. The level of the IAF and the extent to which the IAF incorporates quality assurance techniques into fieldwork and audits activities related to financial reporting, monitors the remediation of previously identified control problems. Also, the timing of Section 404 work and the nature of follow-up monitoring suggests that these aspects of IAF quality help prevent material weaknesses (MWs) from occurring (Lin et al., 2011, p. 287).Internal Audit plays a strategic role in organizations because it aims to add value to the results of the organisation, providing information to improve risk management and internal controls procedures. It is considered one of the pillars of corporate governance as it provides evaluation services and consulting. In other words, it is an important piece to the management of organisations, since it matches the results obtained with the strategy and the action plan prepared by the company in order to identify threats and/or opportunities for the achievement of futureresults.The existence of a good and active internal audit in the organisation is in itself a value-addition, considering that it could be used to reduce the amount of work that is required of the independent auditor with referece to IFAC 610. The usage of internal audit work by the independent auditors is generally considered in the extent deemed satisfactory to cover certain test that ought to be corroborated by the engagement.译文内部审计在组织中的作用引言企业界经历的转换实际上与全球化相关,组织之间的竞争加剧,迫使管理者更有把握地作出决策。
内部审计中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Internal auditing's role in ERMAs organizations lay their enterprise risk groundwork, many auditors are taking on management's oversight responsibilities, new research finds.Internal audit departments have played a variety of roles in their organization's enterprise risk management (ERM) activities since The Committee of Sponsoring Organizations of the Tread way Commission (COSO) released its Enterprise Risk Management-Integrated Framework in September 2004. An IIA position paper issued in the wake of COSO ERM, "The Role of Internal Auditing in Enterprise-wide Risk Management," indicates the roles that the internal audit function should and should not play throughout the ERM process, ranging from full involvement to no involvement. According to the paper, internal auditors should have a core role in five ERM-related assurance activities: giving assurance on risk management processes, giving assurance that risks are evaluated correctly, evaluating risk managementprocesses, evaluating the reporting of key risks, and reviewing the management of key risks.A recent IIA Research Foundation study examined the extent to which internal audit functions adhere to the ERM roles recommended in the IIA paper. During October 2005, researchers disseminated an online survey to 7,200 IIA members through The Institute's Global Auditing Information Network. The survey generated 361 responses from a mix of large, mid-sized, and small organizations in a variety of industries, including businesses, government agencies, and not for profit organizations. Nearly 60 percent of respondents identified themselves as a chief audit executive or audit director, 23 percent were audit managers, and 7.8 percent were staff or senior auditors. Approximately 90 percent were from the United States and Canada.Respondents' organizations are at different stages of implementing ERM, as defined by COSO. More than 11 percent say their organization's ERM infrastructure is mature or relatively mature, and 37 percent have recently adopted or are in the process of implementing ERM. Among all organizations surveyed, the internal audit function is primarily responsible for ERM-related activities in 36 percent of respondents' organizations, while 27 percent say the primary responsibility belongs to a chief risk officer (CRO) who is not part of the audit function. Nearly one-third of respondents say another executive or function oversees ERM..The hours and dollars internal audit functions spend on ERM-related activities are minimal for many respondents. Nearly half say their audit department spent 10 percent or less of its hourly and financial budgets on ERM-related activities during fiscal year 2004. More than one-third of audit departments spent II percent to 50 percent of their time on ERM, and 28 percent spent n percent to 50 percent of their financial budgets, while less than 10 percent of departments Spent more than 50 percent of their time and money.The IIA position paper categorizes 18 ERM-related activities according to the appropriate level of responsibility for the internal audit function. Survey respondents reported their current and ideal level of responsibility for these activities: no responsibility, limited responsibility, moderate responsibility, substantialresponsibility, and total responsibility.CORE ACTIVITIESDifferences between respondents' current and ideal responsibilities are greatest for the five core ERM assurance activities identified In the IIA paper. Respondents Indicated that their current responsibility for each of the core ERM related activities is moderate, but they say they should have a substantial level of responsibility. These views agree with the IIA guidance. Additionally, roughly half of internal audit functions surveyed currently have substantial or full responsibility for at least one core activity, and more than two-thirds say they should have till or substantial responsibility for at least one core activity.Within the core category, the audit function's two highest levels of current responsibility involve reviewing management of key risks and evaluating the risk management process. Evaluating the risk management process and giving assurance on risk management processes are the highest-rated ideal responsibilities. Conversely, giving assurance that risks are evaluated correctly is the lowest-rated current and ideal responsibility.The following respondent comments offer some insight into why audit departments are not currently involved in core ERM-related activities at the level they deem appropriate;"We have just recently begun implementing ERM activities in our company. We do not yet have complete understanding of the process and buy-in from management.""The audit committee and management are not aware of what ERM is.""The internal audit function has just initiated an awareness campaign among the audit committee members."These comments suggest that educating management and the audit committee on ERM issues can be critical to ensuring that the audit function takes on an appropriate level of responsibility for ERM.LEGITIMATE ACTIVITIESThe IIA paper prescribes seven legitimate ERM-related activities for which internal committee audit functions may be responsible as long as safeguards are inplace: facilitating the identification and evaluation of risks, coaching management in responding to risks, coordinating ERM-related activities, consolidating the reporting on risks, maintaining and developing the ERM framework, championing establishment of ERM, and developing risk management strategy for board approval. These activities are described as "consulting" activities. Although respondents' current responsibility for each of these legitimate activities ranges from limited to moderate, they say their ideal level should be moderate, which is consistent with the guidance.Within the legitimate category, the highest level of current internal audit responsibility involves facilitating the identification and evaluation of risks —the top-rated ERM-related activity, including core activities. This activity is also the highest-rated ideal activity among legitimate activities, suggesting that auditors consider it a core responsibility. This finding is not surprising. because risk detection and evaluation are traditional considerations in developing annual audit plans. The lowest-rated current and ideal activity is developing a risk management strategy for board approval, which is an activity that might best be handled by management.The IIA guidance cautions that when internal auditors undertake these legitimate consulting activities, safeguards should be in place to ensure that they do not take on management responsibility for actually managing risks. One possible preventive measure would include documenting the auditors' ERM responsibilities in an audit committee-approved audit charter. Further, if auditors take on any ERM-related activities that fall within this consulting role, they should treat these engagements as consulting engagements and apply the relevant IIA standards to help ensure their independence and objectivity.INAPPROPRIATE ACTIVITIESAccording to the IIA position paper. It is inappropriate for internal auditors to be responsible for six ERM-related activities: setting the risk appetite, imposing risk management processes, providing management assurance on risks, making decisions on risk responses, implementing risk responses on management's behalf, and having accountability for risk management. Overall, audit functions in the survey have greater responsibility for these activities than the IIA paper recommends. However,auditors say they should have some limited responsibility for the inappropriate activities.Within the inappropriate category, internal auditors' highest level of current and ideal responsibility is providing management assurance on risks, while their lowest level of responsibility is for setting the risk appetite. Respondents' comments suggest that auditors currently have greater responsibilities in these areas because the audit function is playing a leading role during the early stages of ERM development.ORGANIZATIONAL CHARACTERISTICSThe perceived current and ideal FRM roles for the internal audit function may vary across organizations, depending on the organization's industry, size, and audit department size, as well as the firm's need to comply with the U.S. Sarbanes-Oxley Act of 2002.INDUSTRY Respondents work in a variety of sectors, including financial services, manufacturing, transportation, communications, utilities, health care, retail and wholesale, government, and education. Researchers compared responses from the two largest industry groups: financial services and manufacturing. On average, financial service industry audit departments have greater current responsibility for core activities than those from manufacturing. With respect to inappropriate activities, manufacturing audit departments tend to say their ideal involvement should be higher than their current responsibility, while financial service industry audit departments rate their current and ideal responsibilities at the same level.ORGANIZATION SIZE Approximately half of respondents work in organizations that had 2004 revenues between US $500 million and US $5 billion. Nearly 25 percent of respondents work in organizations that had revenues under US $500 million in 2004, while a similar number of respondents work in organizations that had more than US $5 billion in revenue that year. Researchers compared responses from organizations with revenues of less than US $1 billion with organizations with revenues greater than US $1 billion. On average, auditors from both types of organizations have relatively equal levels of responsibility for current core activities. However, smaller organizations rated their ideal involvement for thesecore activities higher than large organizations. Smaller organizations have a slightly higher current level of responsibility for inappropriate activities than larger organizations and say their ideal involvement in these areas should be higher.AUDIT STAFF SIZE More than half of respondents work in audit departments with 10 or fewer auditors, slightly more than one-quarter work in departments with between 11 and 50 auditors, and approximately one-tenth of respondents work in departments with more than 50 auditors. Internal audit functions with more than 10 auditors currently have somewhat more responsibility for core activities than audit departments with 10 or fewer auditors. Both large and small audit functions have roughly equal levels of responsibility for all other ERM-related activities. However, unlike large audit organizations, respondents from small audit departments want to have more responsibility for activities in the inappropriate category.SARBANES-OXLEY Most respondents' organizations are required to comply with Sarbanes-Oxley Section 404. Researchers found few differences between those organizations and respondents from organizations that do not have to comply with the act. The primary difference related to core activities, where compliers report a higher level of current responsibility than non-compliers.Although the IIA guidance is equally applicable to all organizations, the research indicates that smaller internal audit departments and those from smaller organizations tend to take on ERM responsibilities that would be more appropriate for management. In these cases, internal auditing should work to develop an ERM implementation and maintenance plan that includes a stratcgy and timeline for migrating responsibilities for these activities to managementTHE AUDITOR'S ROLEAlthough the survey results suggest that the current levels of responsibility audit departments have may differ somewhat from that levels recommended by The IIA'S position paper, the respondents' comments offer some evidence that auditors understand the underlying concepts of the guidance:"There needs to be a shift in the 'doing' of the ERM to being an internal audit function that relies on and evaluates the ERM process. ERM should be in sync withthe audit universe and plan,""In the past i8 months, the corporation has appointed a CRO to provide oversight and guidance to evolving ERM processes. During this period, much of internal auditing's previous ERM roles have migrated to this officer." More importantly, respondents identified significant barriers in their organizations to following the guidance:"These ERM responsibilities and processes are not well defined in many organizations and should be more clearly articulated by senior management."'There is not enough emphasis from the top that risk management is important and must be done effectively. Management is still trying to hide things from internal auditing. It's not them against us, we're all in it together.""Most auditors and enterprise managers lack clarity on the distinction between responsibility for risk assurance implementation versus responsibility for risk assurance compliance and monitoring."These comments stress that a key element to establishing a successful ERM program is education on the importance of ERM and the appropriate roles management and internal auditing have in the process. Internal auditors can play a key role in providing this education. The audit department, management, hoard of directors, and audit committee need to be clear about which ERM related activities internal auditors should perform and which activities should always be performed by management. Relevant training should highlight that internal auditing could serve in a monitoring or consulting role throughout much of the ERM process, but the formal decision-making authority must reside with management if the audit department is to maintain its independence and objectivity.Auditors should take steps to ensure that the board and audit committee are aware of the COSO ERM framework and are actively engaged in overseeing the ERM process. Additionally, auditors should consider training senior management, the board, and others throughout their organization on COSO ERM and related guidance.Responses to the survey provide useful insights into additional steps that the internal audit profession should take. Auditors whose organizations are in the earlystages of adopting ERM or will be implementing ERM in the future have many opportunities to ensure that the process is effective and efficient. For example, audit departments that currendy perform ERM-related activities that should be management's responsibility can take proactive steps to open up the lines of communication between internal auditing and management, the board and audit committee, and external auditors about the risks of this situation. Such communication should encourage management to take on appropriate ERM responsibilities. One approach audit departments could take is to develop a business plan describing how management can assume responsibility for ERM related activities for which they should be accountable. However, internal auditors should recognize that completing this plan and convincing management to accept these ERM responsibilities might not occur quickly.With appropriate planning, communication, and education, internal auditors, management, the board, and external auditors should be ready to work together to achieve the many benefits of ERM. Ideally, this coordination will result in performing ERM-related activities at appropriate places within the organization, management accepting its responsibility for ERM, and that audit function playing a role that is consistent with appropriate professional guidance.译文：内部审计在企业风险管理中的作用新的研究发现：随着企业以组织风险为基础，许多审计人员对管理层采取职责监督措施。
《企业内部审计问题研究国内外文献综述1900字》
企业内部审计问题研究国内外文献综述1.国内研究现状国内学者对于内部审计的研究目前侧重于两方面。
一方面是对审计概念的理解，另一方面是利用西方国家对于内部审计的研究成果应用于我国各大企业，从而为企业探索适合其健康发展的内部审计路径。
在内部审计路径的探索上，刘永威、张阳等人主要基于风险管理视角，建议通过将内部审计工作与内部控制活动相融合，进而实现企业的审计工作目标。
在内部审计路径的探索的另一方面，张博宇、沈琦敏等人基于价值链理论视角，通过对如今大数据环境下企业内部审计的风险控制进行分析，主张利用大数据等信息化技术手段融入内部审计工作，为企业实现保值增值的内部审计工作目标。
2003年，王光远提出内部审计由消极防弊阶段转向积极兴利阶段，最后发展到价值增值阶段，并对三个发展阶段的特征进行了详细的阐述。
并对环境保护审计、企业治理审计、风险管理审计、内部审计外包、战略审计等问题进行了探讨，把内部审计推到了价值增值的新阶段。
张伟(2004)研究指出，企业治理的最终目标是实现股东和相关利益者的利益最大化，作为实现有效企业治理手段的内部审计从本质上看是一种提高企业价值的活动。
由内部审计师对各代理人的活动进行监督评价并进行有效反馈，促使他们有效地履行受托责任是实现这种价值创造的基本方式。
孙伟龙(2006)对内部审计产生的动因进行了分析，认为其一是迫于巨大的成本压力，其二是管理者受托责任关系扩大的结果，并认为受托责任扩大是其产生的根本动因。
同时指出内部审计的内涵是目标的价值导向、职能的确认和咨询导向、业务的多产品服务导向、模式的风险管理导向及参与式的审计策略。
夏怡(2007)指出增值型内部审计并非一种新的审计形式，而是内部审计的一种理念。
所谓增值型内部审计就是以增加企业价值为审计的主要目的，它是内部审计从重查错防弊到加强管理、创造效益的一个转变。
贾云洁(2009)根据内审特征的不同将其价值增值分为显性增值和隐性增值两类。
会计信息和内部审计外文翻译文献
文献信息：文献标题：New Product Development, Accounting Information, and Internal Audits: A Proposed Integrative Framework（新产品开发，会计信息和内部审计：一个拟议的综合框架）国外作者：Kanyamon Wittayapoom文献出处：《Procedia - Social and Behavioral Sciences》, 2014, 148(148):307-314字数统计：英文3375单词，19083字符；中文6023汉字外文文献：New Product Development, Accounting Information, andInternal Audits: A Proposed Integrative Framework Abstract Innovation activities and processes of an organization have been given considerable attention within the past decade by both managers and academics. The new product development (NPD) process is a critical innovation process that has been explored from different functional perspectives, such as marketing, engineering, finance and manufacturing, due to its interfunctional nature. As new product failure rates continue to remain high, management control systems have become an important issue. While perceptions of the ‘intervention’ of accounting practices in business processes have been widely regarded as unwelcome constraints on innovation (e.g. R&D), the view taken here is that accounting, particularly the tasks of auditing, becomes an integral internal information generating activity that enhances, rather than constrains, the NPD process and ultimately overall NPD team performance. The purpose of this paper is to identify and explain accounting information and accounting audit tasks that are essential for efficient execution of the NPD process. In doing so, a conceptual framework is presented, which integrates accounting information andpractices into the NPD process. Moreover, it is argued that the extent to which accounting information is actually utilized as part of the NPD process has an influence on the performance outcomes of the NPD process. Theoretical and practical contributions, as well as suggestions for future research are also discussed.Keywords: New product development; accounting information; accounting audit; team performance1.IntroductionNew product development (NPD) is an important process for a firm’s mar keting team to launch a meaningful innovative product (Racela, O. C., Chaikittisilpa. C., & Thoumrungroje, A. 2010), as an important potential source for competitive advantage (Sheng, S., Zhou, K. Z., & Lessassy, L. 2012), and for cross-functional integration within the organization. The NPD process requires organization resources to create new products with adaptations to interfunctional activity. As failure rates of new products continue to remain high, management control systems have become an important issue in NPD order to exploit new market opportunities and sustain firm profitability (Leenders, M. A. A. M., & Wierenga, B. 2008). The more common management and marketing control systems are often ineffective and an internal audit may prove more useful activities (e.g. cost and financial budgetary into development process within NPD process) as a means of enhancing the NPD process and NPD team performance (Brownlie, D. 1996).A generic NPD process may have five stages including: 1) opportunity identification selection, which involves gathering preliminary information to assess risk and opportunity of a need in the marketplace that can be filled by a new product, 2) concept generation, that involves the generation of ideas for product innovation, 3) concept evaluation, which requires systematic procedures to rate and rank different concepts, 4) development, which implements both technical design and marketing strategy planning, and 5) launch, which is the execution of the marketing plan. During each of these NPD stages, accounting information and accounting audits are crucial in facilitating effective NPD team output and product design.While accounting practices have been widely regarded as unwelcome constraints on innovation (Song, M., & Montoya-Weiss, M. M. 2001, Clark., Kim, B. & Fujimoto, T. 1991), an internal audit process is critical to improve programs that are aimed at reducing error or fraud, to design and control resource allocation, and to evaluate organizational performance in order to reduce non-value adding activities (Sisaye, S. 1999) of the NPD process. Hence, the NPD process is relevant to all kinds of functions within organization, e.g. project management to organize the control system of NPD, the information technology (IT) team to implement and prepare needed software applications and systems, accounting information to estimate budgets, internal audits to control and appropriate approvals, which means organizations must adopt proper strategies to reduce unnecessary costs (Yang, L-R. 2012).According to organization theory, product team performance enhances the application of knowledge that is needed for the creation of innovative ideas for NPD (Ju, T. L., Li, C. Y., & Lee, T. S. 2006). From a resource-based view, organizational knowledge and expertise are valuable, rare, and non-substitutable resources. Different sources of knowledge, particularly from accounting information and internal audits, become a valuable means to achieve competitive advantage (Barney, J. B. 1991). The NPD process integrates different knowledge and perspectives from different functions (Poon, J. P. H. & MacPherson, A. 2005), thus applying tacit knowledge and codified knowledge of the organization (Boer, M. D., & Bosch, V. D. 1999).The purpose of this paper is to explore and discuss accounting information and accounting audit task that are essential for efficiency execution of the NPD process and better NPD team performance. In this paper, NPD team performance refers to effectiveness, efficiency, and economy based on NPD teamwork. The highlight of this paper is that it attempts to integrate accounting information and practices into the NPD process, particularly the tasks of auditing, and suggests that such information generating activities enhance, rather than constrains, the NPD process and ultimately overall NPD team performance. Moreover, it is argued that the extent to which accounting information is actually utilized as part of the NPD process has an influence on the performance outcomes of the NPD process.2.Theoretical FrameworkTo expand the conceptualization of the NPD process in order to integrate accounting information and internal audits, the relationships among concepts are based on the theoretical underpinnings of the resources-based view of the firm (RBV) and contingency theory. RBV posits that different resources within the organization, like those in marketing, human resource, accounting and financial management are deployed to execute processes, including the execution of the NPD stages (Morgan, N.A., Clark,B. H., & Gooner, R. 2002, Wernerfelt, B. 1984). NPD resources can include accounting knowledge and internal audits that the NPD team uses to learn and support part of NPD process (Durmuşoğlu, S. S., & Barczak, G. 2011) because the new product team relies on a variety of knowledge from different functions in order to proceed effectively through the NPD process. Therefore, accounting information and internal audits can be regarded as information that are used to facilitate knowledge creation in a NPD process.In general, the sources of knowledge, particularly accounting information, can help NPD team members to improve their contributions to NPD and to the team. Within organizations, knowledge from different sources may be necessary, thus the transferring and sharing of knowledge and practices within and between organizational units is related to the resource-based view of the firm (RBV). To explain the existence of knowledge, such as in project management, IT management, or accounting management in NPD processes, knowledge of and from the NPD process includes the management of different resources and considerations such as scope, time, cost, quality, human resource, communication risk, or procurement. RBV, which was initially established in organizational studies and widely used in the field of strategic management, helps to understand the internal resources of an organization that can be deployed to achieve a competitive advantage (Grant, R. M. 1996). Such resources include organizational processes, knowledge, and know-how from both tacit and codified knowledge from the organization and employees, which is regarded as tangible and intangible assets. Within the RBV, the different sources of knowledgecan help the organization to formulate strategy and to generate competitive advantage (Kaleka, A. 2002) to achieve superior marketing outcomes (McGrath, R. MacMillan, I. & Venkatraman, S. 1994) and team performance. Because innovation activities and processes of an organization have been given considerable attention, the new product development (NPD) process is considered a critical innovation process that has been explored from different functional perspectives. Therefore, sources of knowledge from different functional units within an organization are necessary. The NPD team needs a variety of knowledge and know-how from each professional function in order to reduce new product failure rates. The NPD team also needs a high degree of knowledge sharing from NPD team members. Hence, the sources of accounting knowledge practices and knowledge-sharing in business processes have been widely regarded, as the tasks of auditing become an integral internal information generating activity to enhance, rather than constrain, the NPD process and ultimately overall NPD team performance.Contingency theory argues that organizational behaviors and performance depends on contextual factors (McAdam, R. & McClelland, J. 2002) and suggests that organizational effectiveness is related to corporate characteristics (Chenhall, R. H., 2003). In academic studies, the literature in marketing management, accounting management, and internal auditing shows very little attention given to the role of contingencies within organizations (Morgan, N. A., Clark, B. H., & Gooner, R. 2002). To enhance the likelihood of new product success, management control systems have been adopted to align accounting information and internal audits to NPD. Therefore, in this paper, contingency theory explains how different contexts of internal audit activities influence the NPD process and NPD team performance (Chapman, R. & Hyland, P. 2004). The conceptual model is presented in figure 1.3.Conceptual and Proposition3.1.Sources of Accounting Knowledge and NPD ProcessIn this paper, ‘source of knowledge’refers to the relevant tacit and codified knowledge within an organization and used by organizational members. Sources of knowledge can come from all organizational functions. Accounting knowledge can be considered a source of knowledge that is very important for organizational strategy and management and which is critical to realize improvements in the NPD process (Jørgensen, B. & Messner, M. 2010).Tacit knowledge can be described as knowledge that cannot be easily articulated verbally and is therefore difficult to transfer to or to be understood by another person.Because of this difficulty, tacit knowledge is difficult to imitate and replicate and iseasier to protect (Saarenketo, S., Puumalainen, K., Kuivalainen, O., & Kylaheiko, K. 2004). For instance, a person’s ability that has developed over time through the accumulation of knowledge and gained through practical experience, are often considered forms of tacit knowledge.Tacit knowledge can be better understood by others or groups who are well versed in the particular subject matter and with the language that describes the information, such as a groups of practitioners or professionals of a field (Nightingale, O. 1998). Tacit knowledge also includes knowledge that is embedded in social networks that contains a higher tacit content due to the major mechanism of transferring is rooted in individuals or groups who are necessary for carrying out tasks and processes within the organization. Thus, tacit knowledge from different areas of the organization are necessary for the NPD process whereby the NPD team’s abilities, including those related to accounting and internal auditing, can be a valuable source of knowledge (Chen, S. 2005).Codified knowledge is organized around procedures, properties, facts or axiomatic proposition, transferred via teaching, and interpersonal interaction (Edmonson, A., Winslow, A. B., Bohmer, R. M. J., & Pisano, G. P. 2003). The use of codified knowledge allows persons to increase their knowledge, increase the quantity of information exchanged, clarify information content, and to reduce uncertainty in information sharing. Accounting is considered a main source of codified knowledge. Use of such knowledge also applies within the NPD process, as codified knowledge of accounting information is embedded in the product design (Carbonara, N., & Scozzi, B. 2006). Accounting information can be used to provide direction to the NPD team and in their formulation of strategies for NPD. For instance, knowing and understanding the product’s contribution margins ma y help the NPD team better coordinate proposed production schedules for a new product that will be added to a firm’s current product line. Therefore, based on the tacit and codified knowledge of accounting information, the following proposition is given:Proposition 1: Sources of accounting knowledge enhances the NPD process and NPD team performance.3.2.Internal Audits, NPD Process, Team PerformanceIn recent years, organizations continue to seek ways to improve their NPD process (e.g. reduced cost, and budget) and increase NPD team performance (e.g. effectiveness, efficiency, and economy of product quality). Management control systems are important to ensure better organizational performance (Jaworski, B. J. 1988). NPD team performance is essential for the execution of an efficient NPD process and activities. The NPD team must be comprised of a variety of skills and competence from members of different functions who can bring to the team different knowledge. The concept of internal audit can be useful for NPD team to organize NPD process such as risk assessment, control quality, or managing the team performance.In general terms, an internal audit is the process to examine, monitor, and analyze organizational activities in order to review what the firm is doing in order to assess its health and profitability, identify potential threats, and to advise on ways to mitigate risk of those threats in order to minimize costs. The internal audit is a part of the firm’s administrative structure and involves the tasks of audit planning, audit executing, and audit reporting with an emphasis on accounting information. As already mentioned, internal audit tasks can be related to the stages of the NPD process. The three distinct roles of the internal audit process are:•aud it planning, which involves the collection of preliminary information, the identification and evaluation of risk , and the review of sufficient and appropriate internal controls;•audit execution, which involves checking whether there is appropriate and sufficient audit evidence, selecting an audit sampling technique to collect information for analysis, choosing a number of audit techniques to apply, and documenting the audit; and•audit report, which involves communicating and disseminating information of the new product and the NPD process with which due diligence.From this internal audit process, the NPD team stays informed of the financial aspects of the NPD process and can apply such knowledge in subsequent NPD stages.Given the importance of the NPD process, an internal audit process can be implemented at each stage of the NPD. In the first stage of the NPD process, i.e. opportunity identification and screening of generated concepts, the launch of an internal audit project may appear as a set of key components which includes a plan to conduct the internal audit, with the aim to understand the NPD process and to know how the NPD team identifies market opportunities and how the team evaluates ideas/concepts for further consideration. The audit planning should arise from discussions between members of the NPD team in order to get ‘the big picture’ of the broad context of opportunities for new product development (Stewart, D. W. 2009). Based on this, the internal auditor in the NPD team should:•gather preli minary information by documenting the internal control environment and to obtain information and feedback from NPD team members;•evaluate potential risk related to the NPD process, define performance outcomes that will be used to assess NPD process success, and propose ways to decrease risk; and•conduct an internal control of all stages of the NPD process.Hence, the NPD team, particularly the internal auditor works from preliminary information gathering, risk evaluation, and internal control by making inquiries and reviewing information from interviews, questionnaires, and/or observations of the NPD process activities so that an audit program can be established.Second, when the NPD team evaluates concepts that can be pursued for further development, an internal audit would involve determining a formal audit objective directed at the NPD process and to review NPD team performance and to determine NPD activities that would support the audit objective. The NPD team would need to decide what appropriate information and tools are necessary for NPD (Buyukozkan, G. & Feyzioglu, O. 2004). In essence, for the NPD stage of concept evaluation, the audit activities could include:•ensuring there is appropriate and sufficient audit evidence, which requires the NPD team to collect and maintain documentation to support the internal audit objective and to ensure that documents are appropriate in terms of (i.e. quality andreliability) and sufficient (i.e. quantity) for analysis;•implementing an audit sampling technique w here the NPD team decides which audit sampling technique should be used as a tool for gathering sufficient information (e.g., probability sampling technique or non-probability sampling technique)•adopting several audit techniques in order to test intern al controls, and monitor data assurance, whereby the internal auditor in the NPD team would make inquiries and data from questionnaires, observation or other analytical procedures in order to ensure the NPD process is accurate; and•conducting‘audit’ paperwork with due diligence with the internal auditor of the NPD team applying ‘bookkeeping’ practices of their audit into formal documentation, ensuring accurate information. Due diligence also requires sufficient internal audit skills for the audit results to be given as a recommendation to the NPD team as a formal audit report.Finally, at the last stage of the NPD process, when the new product is ready for launch into the market, the launch should also be communicated within the organization as well as to selected target markets. Similar to the internal audit, after audit team analyzed the process of new product to ensure that NPD process is completed influence to team performance, internal auditor within NPD team should prepare an audit report. The audit reporting generated by the accounting information system on which analyzed the material errors, omissions, and fraud (Chan, D. Y. & Vasarhely, M. A. 2011). While the NPD team ensures that the process of new product system is educate and total quality assurance by internal control system. The total quality assurance refers to NPD team, particularly internal auditor to collections and gathers all activities of NPD process to facilitate the quality control as an internal audit portfolio. Therefore, the following proposition is given:Proposition 2: Internal audit of the NPD process enhances the NPD process and NPD team performance.3.3.Sharing of Accounting InformationAccounting information refers to information from financial statements that are generated from traditional ‘book- keeping’ and which are used for decision-making.While for the most part, accounting information is typically associated with clear and easily understood accounting ratios, it also includes qualitative information such as in the interpretations, implications, and economic consequences of trends and patterns (i.e., costs, expenditures, returns on investments, etc.) not easily detected from financial statements of one reporting period. Information sharing is an important factor that may moderate the influence of sources of accounting knowledge on the NPD process (Song, M., & Thieme, R. J. 2006). This is because the NPD process relies on information (e.g. upgrade product design efficiency) (Venkatasubramanian, V., Zhao, et al 2006) and is a foundation for collaborative NPD design (Kim, K.Y., Manley, D. G., & Yang, H. 2006, Zhanga, S., Shen, W., & Ghenniwa, H. 2004). As part of the NPD process, the internal audit generally is concerned with knowledge from several different functional units, and as such, the NPD team must adapt this shared information to reduce communication error (i.e. tacit and codified knowledge). Thus with improved quality of communication, the sharing of accounting information should enhance the NPD process and NPD team performance (Merminod, V., & Rowe.F. 2012). Therefore, the following proposition is given:Proposition 3: Greater sharing of accounting information within the organization and within the NPD team strengthens the influence of accounting knowledge on the NPD process and NPD team performance4.Implications and ConclusionThis paper discusses the NPD process, accounting knowledge, internal audits, and accounting information and posits that the NPD process can be enhanced through greater use of accounting knowledge and particularly the tasks of auditing. Moreover, greater use and sharing of accounting information as part of the NPD process enhances accounting’s role on the performance outcomes of the NPD process. In this paper, perspectives from RBV and contingency theory are applied to develop and propose a conceptual framework for the posited relationships among constructs. Therefore, this paper makes a theoretical contribution to the areas of knowledge as a resource and postulates that the NPD process needs accounting knowledge and thesharing of information by accounting professionals. This paper also offers managerial implications, since management and NPD team members must understand the need to for control systems to improve NPD and NPD team performance.This paper proposed a conceptual framework that integrates theories and concepts and therefore, future research is needed to conduct empirical analysis to test the posited relationships.中文译文：新产品开发，会计信息和内部审计：一个拟议的综合框架摘要在过去十年中，一个组织的创新活动和过程受到管理者和学术界的相当大的重视。
审计外文参考文献
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审计参考文献参考文献一：[1]王广明，谭宪才，雷光勇.中国独立审计长沙[M].湖南人民出版社，2002.[2]原红旗，李海建，会计师事务所组织形式、规模与审计质量.会计研究，2003(1):32-37.[3]漆江娜，陈慧霖，张阳.事务所规模·品牌·价格与审计质量——国际“四大”中国审计市场收费与质量研究[J].审计研究，2004，(03)：59-65.[4]武晓玲.我国会计师事务所规模研究一基于审计市场经验数据的聚类分析[J].会计研究，2005(3):22—27.[5]李旭洁.关于审计质量影响因素的研宄[J].商业会计，2012(2).[6]马宁，会计师事务所审计质量的全过程分析[J].会计之友，2012(2).[7]李晓慧，吴雅楠.影响审计质量的因素研宄——基于会计师事务所视角的问卷调查[J].中国注册会计师，2012(12).[8]肖瑞利，审计质量的特征及其影响因素分析[J]，商业会计，2012(15).[9]杨柳.会计师事务所审计质量影响因素分析及对策[J].商业会计，2013(10).[10]张荣静.异常审计费用、会计师事务所声誉与审计质量[J].财会之友，2016(3).[11]温毓敏.会计师事务所规模、法制环境与审计质量实证研究[J].财会通讯，2016(9).[12]王善平.中国独立审计的现实问题思考.审计研究[J].2001(2).[13]李万军，周耀光.会计师事务所综合质量评价体系研究，中国注册会计师[J].2002(11).[14]孙永军，丁莉娜.审计质量评价研究:基于我国100强事务所的数据分析[J].审计研究，2009(6).[15]郭颖，李永华.会计师事务所审计质量评价指标体系研宄[J].财会月刊，2009(07).[16]李俊，夏斌.层次分析法、模糊综合评价法联用的会计师事务所综合评价[J].财会月刊，2010(11).[17]万佳，陈颖.独立审计质量衡量标准体系的研宄[J].财务与金融，2010(5).[18]孙蕾.建立会计师事务所审计质量评价体系.企业论坛[J].2011:121-127.[19]洪敏，我国会计师事务所审计质量评价——基于中注协会计事务所综合评价体系[J].财会通讯，2011(4).[20]阎银泉.三种审计主体审计质量评价比较研究[J].会计之友，2013(1).[21]刘蕊.会计师事务所审计质量评价体系研究[D].云南民族大学.2015.[22]宋英男.会计师事务所审计质量评价体系研究与应用[D].北京交通大学.2014.参考文献二：[1]马克思.资本论(第一卷)[M].中共中央马克思恩格斯列宁斯大林着作编译局,译.北京：人民出版社，2004.[2]马克思.资本论(第三卷)[M].中共中央马克思恩格斯列宁斯大林着作编译局,译.北京：人民出版社，2004.[3]马克思.剩余价值理论[M].李善明，编，郭大力，译.北京：人民日报出版社，2010.[4]亚当·斯密.国民财富的性质和原因的研究(上卷)[M].郭大力，王亚南,译.北京：商务印书馆，1972.[5]亚当·斯密.国民财富的性质和原因的研究(下卷)[M].郭大力，王亚南,译.北京：商务印书馆，1972.[6]欧文·休斯.公共管理导论(第二版)[M].彭和平，周明德，金竹青,等,译.北京：中国人民大学出版社，2001.[7]李扬，张晓晶，常欣,等.中国国家资产负债表2013——理论、方法与风险评估[M].北京：中国社会科学出版社，2013.[8]马骏，张晓蓉，李治国,等.中国国家资产负债表研究[M].北京：社会科学文献出版社，2012.[9]国家统计局.中国资产负债表编制方法[M].北京：中国统计出版社，2007.[10]尼古拉斯·亨利.公共行政与公共事务(第八版)[M].张昕,等,译.北京：中国人民大学出版社，2002.[11]戴维·奥斯本，德特·盖布勒.改革政府——企业精神如何改革着公营部门[M].周敦仁，汤国维，寿进文，徐荻洲,译.上海：上海译文出版社，1996.[12]莱昂·瓦尔拉斯.纯粹经济学要义[M].蔡受百,译.北京：商务印书馆，1989.[13]王静.政府财政资产负债核算国际规范的比较研究——基于2001GFS和IPSAS的研究[J].统计教育，2009，12.[14]李扬.要从资产负债表来控制资产泡沫[EB/OL].2009夏季达沃斯论坛发言.[15]王健.政府经济管理案例(二)——国有资产管理与政府规制篇[M].北京：经济科学出版社，2010.[16]尤安山.拉美债务危机：原因及对策[J].拉丁美洲研究.1986(1):23-26.[17]沈沛龙，樊欢.基于可流动性资产负债表的我国政府债务风险研究[J].经济研究，2012，2.[18]吕伟.政府或有负债风险管理研究：理论框架与实践探索[M].北京：中国财政经济出版社，2008.[19]许宪春.中国国民经济核算与统计问题研究[M].北京：北京大学出版社，2010.[20]广东商学院国民经济研究中心.国民经济发展与国民经济核算[M].北京：经济科学出版社，2011.[21]毛太田.地方政府公共财政支出绩效评价研究[M].北京：光明日报出版社，2013.[22]HanaPolachovaBrixi，马骏.财政风险管理：新理念与国际经验[M].北京：中国财政经济出版社，2003.[23]李林林.关于国家风险与主权信用评级的研究[D].北京：中国社会科学院，2013.[24]胡浩.政府资产负债管理风险对“欧洲五国”主权债务危机的影响研究[D].北京：财政部财政科学研究所，2012.[25]郑小娟.欧洲国家债务危机的风险传导研究[D].湖北：武汉大学，2014.[26]顾诚浩.我国政府财务报告改革的研究[D].江苏：苏州大学，2014.[27]刘笑霞.政府绩效评价理论框架之构建——以一级政府为中心[D].福建：厦门大学，2014.[28]____.基于绩效管理的政府会计体系构建研究[D].辽宁：东北财经大学，2014.[29]李敏.中国地方债务风险管理研究[D].北京：首都经济贸易大学，2014.[30]董丽.欧洲主权债务危机的起因、影响及启示[D].云南：云南财经大学，2011.[31]侯杰.国家资本结构与新兴市场国家金融危机[D].北京：中国人民大学，2006.[32]李光辉.国家综合负债研究[D].北京：中共中央党校，2001.[33]周瑞华.“两库两公开”——资产评估监管新模式[J].当代经济，2009，7.[34]罗和平.关于国有资产评估项目管理改革的几个问题[J].国有资产管理，2005，11.[35]朱毛瑞.三份资产负债表传递的债务信息[N].香港经济导报，2013，1(17).[36]陈学安.建立我国财政支出绩效评价体系研究[J].财政研究，2004，8.[37]张永慧，李天祥.专项资金绩效评价指标体系初探[J].财政研究，2005，5.[38]郭亚军，何延芳.我国1994-2001年财政支出状况的综合评价[J].财政研究，2003，9.[39]李彦历.我国财政资金绩效管理研究[D].北京：财政部财政科学研究所，2010.[40]赵红梅.基于多级模糊综合评判法的地方政府绩效评估研究[J].科技管理研究，2008，28.[41]王克强，刘红梅，陈玲娣.财政支出绩效评价研究综述[J].开发研究，2006，5.[42]崔元锋，严立冬.基于DEA的财政农业支出资金绩效评价[J].农业经济问题，2006，9.[43]高敏雪，等.国民经济核算原理与中国实践[M].北京：中国人民大学出版社，2007.[44]戴维·奥斯本，彼得·普拉斯特里克.摒弃官僚制：政府再造的五项战略[M].谭功荣，刘霞,译.北京：中国人民大学出版社，1996.[45]莫里斯·戈登斯坦，菲利普·特纳.货币错配——新兴市场国家的困境与对策[M].李扬，曾刚,译.北京：社会科学文献出版社，2005.[46]王定云，王世雄.中西方国家新公共管理理论综述与实务分析[M].上海：上海三联出版社，2008.[47]黄维民.新范式与新工具：公共管理视角下的公共政策[M].北京：中国社会科学出版社，2008.[48]王彦荣，等.中国政府资产管理改革[M].北京：经济科学出版社，2008.[49]曹荣湘，朱全涛.国家风险与主权评级[M].北京：社会科学文献出版社，2004.[50]财政部会计司.政府会计研究报告[M].大连：东北财经大学出版社，2005.[51]陈小悦，陈立齐.政府预算与会计改革——中国与西方国家模式[M].北京：中信出版社，2002.[52]李建发.政府会计论[M].厦门：厦门大学出版社，1999.[53]李金早.告别GDP崇拜[M].北京：商务印书馆，2011.[54]程祥国，韩艺.国际新公共管理浪潮与行政改革[M].北京：人民出版社，2007.[55]马恩涛.中国经济转型中的政府或有负债研究[M].北京：经济科学出版社，2010.参考文献三：[1]王大力，李瑞红，王双彦.我国内部审计情况调查[J].会计师，2006(04)：23-26.[2]滕海林.内审的“监督主导型”向“服务主导型”转变可行性探讨[J].经济管理者，2013(21)：36-38.[3]郭慧.内部审计职能拓展影响因素研究:综述与展望[J].财会通讯，2013(31)41-42.[4]王兵，刘立云等.中国内部审计近30年发展：历程回顾与启示[J].会计研究，2013(10)：45.[5]李越冬.内部审计职能研究：国内外文献评述[J].审计研究，2010(3)：42-47.[6]郭慧.上市公司内部审计治理效应研究[M].中国社会科学出版社，2010：182-183.[7]王守海，郑伟，张彦国.内部审计水平与财务报告质量研究—来自中国上市公司的经验证据[J].审计研究，2010(5)：82-88.[8]潘玉梅.论内部审计质量的影响因素及其改善[J].财经界(学术版)，2013(15)：24-25..[9]江锋，唐均，于荣霞.公司治理与内部审计质量控制的实践探索[J].全国内部审计理论研讨优秀论文集，2013：66-73.[10]韩峥.企业审计人员专业胜任能力和审计效用均衡的探索[J].财税研究，2015(8)：250[11]庄莹.论我国上市公司内部审计有效性的提升[J].中国管理信息化，2013(12)：2-4[12]时现.现代企业内部审计治理功能透视[J].审计研究，2003(4):61-64.[13]刘国常，郭慧.内部审计特征的影响因素及其效果研究--来自中国中小企业板块的证据[J].审计研究，2008(2)：29-30.[14]胡继荣.基于ERM框架的商业银行内部审计机制研究[J].南开管理评论，2009(2)：146-152[15]陈武朝.内部审计有效性与持续改进[J].审计研究，2010(3)：55.[16]黄辉，魏培培.基于公司治理的内部审计有效性研究[J].华东交通大学学报，2013(4)：120.[17]蔡春，蔡利，陈幸.内部审计质量与盈余管理--来自中国A股制造业上市公司的经验证据[J].上海立信会计学院学报，2009(6)：9-20.[18]王守海，郑伟，张彦国.内部审计水平与财务报告质量研究—来自中国上市公司的经验证据[J].审计研究，2010(5)：82-88.[19]王光远，瞿曲.公司治理中的内部审计一一受托责任视角的内部治理机制观[J].审计研究，2006(9).[20]张婷.内部审计特征对内部控制信息披露质量的影响[D].山西财经大学硕士学位论文.2015.[21]中国内部审计协会.内部审计基本准则[S]，2013：4.[22]杜静然.上市公司内部审计治理效率实证分析[J].财会通讯，2012(12)：44-45.[23]李立军.中小板上市公司内部审计有效性研究——基于财务报告质量视角[D].西南财经大学硕士学位论文.2014.[24]张维迎.正确理解公司治理结构[N].东方早报，2014-5-13.[25]中国注册会计师协会.公司战略与风险管理[M].经济科学出版社，2011:40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环境可持续性内部审计毕业论文中英文资料外文翻译文献
环境可持续性内部审计毕业论文中英文资料外文翻译文献论文简介：本文介绍了环境可持续性内部审计相关文献资料的翻译。
这些文献资料内容涵盖了内部审计在环境保护领域中的应用、内部审计对企业可持续性发展的帮助、企业内部审计师应具备的技能和素质等方面，对研究环境可持续性内部审计具有一定的参考价值。
翻译文献：1. Brown, M. (2009). Environmental sustainability and its relevance to internal audit. Internal Auditor, 66(4), p.26-32.该文从环境保护的角度剖析了内部审计在环境可持续性方面的作用。
通过调查显示，企业对环境保护的关注度越来越高，这为内部审计工作提供了机会。
内部审计应该重视环境可持续性方面的问题，为企业持续发展提供有价值的建议。
2. Taylor, G. (2010). Climate change: Implications for internal audit. Internal Auditor, 67(2), p.34-39.该文提到随着全球气候变化，许多公司开始将应对气候变化作为企业活动的一部分。
内部审计在这个过程中可以发挥重要作用。
内部审计师应具备透彻的了解气候变化的知识和技能，在审计过程中，应该对企业的碳足迹、能源效率和降低排放等方面进行审计。
3. Bernard, V.L. (2009). Internal auditing to enhance environmental sustainability. Internal Auditor, 66(5), p.57-60.该文提到内部审计在环境保护方面的作用比较明显。
企业需要在环境保护方面关注可持续性。
内部审计应该加强在环境保护方面的审计工作，提出合理的改进建议。
同时，企业内部审计师还应具备相关技能和素质，以更好地支持可持续发展。
内部审计论文中文外文参考文献
会计学内部审计中英文资料外文翻译文献内部审计在沙特阿拉伯的发展：协会理论透视内部审计职能的价值1早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。
比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。
一份1988 年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。
这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。
收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。
在这项研究里，它强调了确保内部审计工作应遵从 SPP IA 的必要性。
在美国，1988 的A lbrec hta 研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。
他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件：一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。
在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。
在英国，1997年，Ri dley和D’S ilva证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。
遵循 SPPI A大量的研究都特别专注于内部审计部门对于 SPPI A 遵从性的研究。
1992 年，Powe ll et al 对11 个国家的国际会计师协会的成员进行了一项全球性的调查以证明是否有全球性的内部审计文化。
有他们发现对这11 个国家的国际会计师协会成员的调查中， 82的是遵循S PPIA的。
这个蛮高的百分比率促使学者们建议S PPIA提供内部审计这个职业全球化的证据。
内部审计_外文文献翻译
内部审计外文文献翻译内部审计在沙特阿拉伯的发展：协会理论透视内部审计职能的价值1早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。
比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。
一份1988年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。
这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。
收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。
在这项研究里，它强调了确保内部审计工作应遵从SPPIA的必要性。
在美国，1988的Albrechta研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。
他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件：一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。
在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。
在英国，1997年，Ridley 和D’Silva证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。
遵循SPPIA大量的研究都特别专注于内部审计部门对于SPPIA遵从性的研究。
1992年，Powell et al对11个国家的国际会计师协会的成员进行了一项全球性的调查以证明是否有全球性的内部审计文化。
他们发现对这11个国家的国际会计师协会成员的调查中，有82%的是遵循SPPIA的。
这个蛮高的百分比率促使学者们建议SPPIA提供内部审计这个职业全球化的证据。
许多的研究已经关注涉及到独立性的SPPIA标准。
Abdulrahman A. M. Al-Twaijry, John A. Brierley and David R. Gwilliam* Internal Audit Research1981年，Clark et al发现内部审计部门的独立性和内部审计人员所做报告的权威性是影响他们工作客观性的最至关重要的两个因素。
内部审计外文资料
Ethical Aspects of Internal AuditingAsher FriedbergABSTRACTThis article is intended to emphasize several ethical issues relating to the activities of the internal auditor. The points of view expressed relate mainly to the public sector of Israel. Beyond the discussion of the specific issues against its unique Israeli background (Internal Audit Law), the discussion throws light on general problems that have not yet been solved.Internal audit began in the United States in the early Forties. The initial period was characterized by rapid and multifaceted growth in both the public and the private sectors, accompanied by failures, difficulties, and problems in many areas of management, particularly supervision and control. The situation required internal frameworks for examination and evaluation to aid management to accomplish its aims efficiently, improve administrative procedures, and safeguard organizational assets. A new function rapidly developed that the twenty-five “fathers” of the profession, who fir st convened in the United States in 1941, called “internal audit” (Brink and Witt, 1982).Asher Friedberg is Senior Lecturer in Auditing at Haifa University and Head of its graduate program in Public and Internal Audit. He holds an MSc. Soc. and Ph.D. and CIA certification. He serves on the Editorial Board of the Internal Auditor and is the Editor of the Israel Internal Auditor. He is a member of the research team of the Israel State Comptroller’s Office which edited the State Audit and Accountability (1991) and Studies in State Audit (1995). His articles have appeared in the International Journal of Government Auditing, Asian Journal of Government Audit, International Journal of Public Administration and Public Budgeting and Finance.The main impetus for the field of internal audit came from the United States. The American Institute of Internal Auditors defines the nature of internal auditing as an independent appraisal activity established within an organization as a service tothe organization. It is a control which functions by examining and evaluating the adequacy and effectiveness of other controls (Statement of Responsibilities of Internal Auditing, 1981). That definition is more or less accepted today by all those working in the field.In order to identify the role and characteristics of internal audit in the management framework and to distinguish between different types of audit (e.g., public audit), experts have suggested a number of criteria such as: source of authority; degree of independence; lines of command; practical application; and the compass of the audited organization. Students of the field have also suggested a number of models for examining some of these criteria, e.g., the degree of independence (Friedberg, 1987). It is clear that we are dealing with a rapidly developing function which is becoming increasingly professionalized in many countries, both in the public and private sectors. Parallel to this development has been the recognition, at various echelons of judicial and governmental agencies, of the need to establish this function. It should be emphasized that Israel marked a milestone in the institutionalization of this function when it passed the Internal Audit Law of 1992. This law is unique and without parallel in other countries.In terms of institutionalization, the profession of internal audit is still young and its rate of development has not been uniform. Topics relating to the source of authority, independence, lines of command, and boundaries, present significant difficulties for anyone who wants to sketch the characteristics of internal audit, both on the international scene and on the Israeli scene. One of the main difficulties relates to the ethical underpinnings of internal audit.Surprisingly, professional literature dealing with internal audit has little to say on this aspect (Dittenhoffer and Klemm, 1983, p. 11). The pace of establishing clear, uniform, and institutionalized codes of professional ethics, both at the international level and in particular countries is a factor of the ongoing processes of development in this nascent profession. It has even been said that, given the great differences in responsibility granted internal audit in various organizations, there is no possibility of establishing a single code of ethics for the profession (Sawyer, 1988, pp. 58–59). Of 20 monographs published by the Research Foundation of the American Institute of Internal Auditors between 1983 and 1992, only one deals directly with the ethics of the internal auditor. The monograph evaluated the attitude of internal auditors to twenty different ethical issues (Dittenhoffer and Klemm, 1983, pp. 11–24). The findings of the monograph were reexamined ten years later (Dittenhoffer and Sennetti, 1994, p. vii). The scholars have found that there have been changes in attitudes of internal auditors towards ethical aspects of the profession, most of them positive. Another publication dealt with the development of a code of behavior for the internal auditor (Moore and Dittenhoffer, 1992).On December 13, 1968, the American Institute of Internal Auditors adopted a general code of ethics for all its members. It was updated in 1988. The code demands honesty, objectivity and industry in the performance of duties and the fulfillment of responsibilities; loyalty to the employer (however, members of the Institute may not knowingly participate in any illegal or improper behavior); abstention from any conflict of interest with the employer or from impairment of their objectivity; no acceptance of gifts from workers, customers, or clients; caution in the use of information and refraining from utilizing it for personal benefit; reliance on facts when carrying out audit and adopting positions or making evaluations; constant striving for professionalism and work effectiveness; upholding the regulations of the institute, its purposes and guidelines.The ethical code and writ of authority of the internal auditor are discussed in the professional literature (such as: Brink and Witt, 1982; Sawyer, 1988; Ratliff et al., 1992). The American Institute of Internal Auditors published an ethical codein 1981 when they first granted the title “CIA” (Certified Internal Auditor) to those who successfully passed the examinations to hold that title (Sawyer, 1988, p. 57). Th e role of the code of ethics for CIA‟s was examined by scholars at thebeginning and in the mid 90‟s (O‟Shaughnessy et al., 1993; Siegel et al., 1995). It should be emphasized that we are dealing with a relatively small selected group within the internal a uditors‟ population. Although a few other references could be mentioned concerning examination of ethical issues of the internal auditing profession (Ethics and Internal Auditors, 1989; Internal Auditor, 1993), it would not be a mistake to evaluate that only few significant articles and other publications have been addressed directly to these issues until now. In this context, it is fitting to indicate one of the most detailed comparative surveys on internal auditing, conducted in 1994her duties. Continuous nonperformance of his/her duties –as a result of professional or other conflicts –may be injurious to the objectivity and independence of the internal auditor. Objectivity and independence are the cornerstones of internal audit.The legal framework of internal audit –ethical aspectsThe most important factor in advancing the internal audit profession in Israel was the passing of the Internal Audit Law by the Knesset (the Israeli Parliament) in 1992 (Internal Audit Law, 57521992). According to the law, every public organization (namely, ministries, government enterprises, organizations supported by the government, public companies, banks, insurance companies, and other companies whose shares are traded in the Israeli stock exchange) have to appoint internal auditors and conduct internal audits. A person shall not be appointed as an internal auditor in a public body unless he/she is an individual; a resident of Israel; has not been convicted of an offence involving moral turpitude; has an academic degree; acquired two years auditing experience or has participated in further professional study approved by a special committee for further study in internal auditing. The duties of the internal auditor are to examine, inter alia – if the activities of the public body which he/her reporting procedures; to the exclusiveness of his/her access to all documents and information necessary for the discharge of his/her tenure (in order to protect his/her relationship to certain outside bodies. For example, “moral rectitude” is one of the standards that should be used by internal auditors. It is mentioned in all laws, regulations, and guidelines pertaining to internal audit, regardless of whether the organization concerned is subject to the Internal Audit Law or not. The internal auditor serves in his/her organization and him/her independence and objectivity, are vital to the examination of cases and presentation of audit findings. The internal auditor‟s findings are likely to have far-reaching implications, both inside and outside the organization, and that knowledge may affect the auditor‟s conclusions.The internal auditor must be aware of this possibility since otherwise it may lead to ethical blemishes in the audit function (such as turning a blind eye, under pressure, to dishonesty). Despite the problems surrounding this issue, the Internal Audit Law immeasurably improved the situation in organizations regulated by the law. Previously, the internal auditor either put up with impossible situations or violated his/her employer by passing on information to outside organizations, such as the Police or the Prosecutor‟s Office. An ethical issue, arising from the internal auditor‟s legally mandated duties, is connected to his/she has grounds to believe that a criminal offense has been committed. If the internal auditor has reason to believe that his/she must directly report the matter to an outsider – the State Comptroller. It must be emphasized that we are dealing with “public bodies”; this duty does not extend to the internal auditors of businesses (public corporations, banks, etc.). The activities of the internal auditor in these cases draw him/she serves as an internal auditor, except the task of handling complaints – and even that on condition that it does not detract from his/her job as internal auditor. It should be emphasized that the abovementioned situation is not a unique Israeli situation. The 1995 survey of Arthur Andersen and IFACI on Internal Auditing around the World shows clearly that . . . “more than one third of the auditors surveyed also carry out tasks in the company which are not related to internal audit assignments (loan of personnel within the company, replacements, etc.)”Access to internal audit documents –an ethical dilemmaThe issue of access may be one of the most difficult and complex issues in internal audit. How it is regarded depends on the answers to questions such as: Who is the auditor? Who is being audited? Who is likely to have access to these sensitive documents? To which documents is access required, and what procedures are involved? Who is entitled to receive these documents? To what use can they be put? These and other questions raise many ethical problems.At the beginning of the Nineties, the American Institute of Internal Auditors (for our purposes, the authority on internal auditing) set up a special subcommittee to discuss the issue of access to internal auditing work products (documents, reports, opinions, working papers, etc.). The Report of the Subcommittee on Access to Internal Auditing Work Products was issued in 1992. The issue touches the very heart of internal audit –the relationship between dependence and objectivity; theright of the public to know versus the right of the individual and the organization to privacy; whether the public interest is best served by openness or by confidentiality and where should the balance be struck; what is the role of the internal auditor as a servant of management, in the private sector, and as a public servant, in the public sector?The development of internal audit as a separate profession, both in the world at large and in Israel, has been rapid. Its status has been changing as a result of the growing recognition of its necessity and its contribution. Its professional level has also changed. The emphasis of internal audit has been moving from the traditional fields of legality and consistency to more advanced fields –economy, efficiency, effectiveness, evaluation of whether goals have been achieved, examination of decision making processes, examination of moral rectitude, etc. The personal and professional level of internal auditors has also risen noticeably. Audit has thus become a more significant factor in the organization and must be taken into account. For that reason, the auditor‟s doc uments and work products have taken on importance within the organization, and sometimes even more outside the organization. The abovementioned subcommittee commented: “Unlimited access to internal auditing work products by outside parties will have a chilling effect both on the scope of activities reviewed and the frankness with which results are communicated” (ibid., pp. 1–2).The ethical implications of internal audit’s multi-facetednessInternal audit covers a great many spheres. It examines, analyzes, and evaluates a range of activities, processes, events, and various complex situations. In order to carry out his/her duties, the internal auditor often needs specific knowhow and expertise beyond the accepted standard professional fields of internal auditors. A new field of internal audit is developing: “investigative auditing”. On the one hand, the ethical problems facing internal auditors differ substantially from the problems faced by professional investigators. On the other hand, internal audit deals among other things with the exposure of fraud and embezzlement. The thin and easily crossed line between internal audit‟s suspicion that the law has been violated and its continued investigation can give rise to complex and conflict-laden ethical situations.Experts Nich and Miller (1984) unambiguously state that: Recognizing auditors‟fascination with white-collar crime – which has the excitement of criminal investigation without the blood and gore of violent crime – we believe that the role of the internal auditor is dramatically overstated and this overstatement is harmful. (p.24).In their opinion:Internal auditors should temper their involvement in white-collar crime investigations. The role, strategy and approach described here . . . [of white collar crimes] . . . goes beyond the IIA‟s standards. (p. 27).Unchecked and unprofessional involvement in sensitive issues which do not fall within the internal auditor‟s sphere of authority may cause damage, both to the organization and to any criminal investigation necessitated by audit findings, aside from the professional and ethical damage caused by doing something for which the internal auditor has no professional qualifications or training.The multifaceted nature of internal audit also poses fundamental questions about the limits of audit. The professional level of the internal auditor and his staff are crucial in establishing the limits of their work. Dealing with matters beyond their professional expertise is liable to have ethical repercussions. For this reason, the Israeli Internal Audit Law (Clause 13(A)) and similar writs of authority in various organizations, permit the internal auditor to call on experts and consultants in the examination of specific professional areas. Such consultation has its own ethical aspects. Avoiding the use of consultants and experts may impair the work of the audit by leaving wide areas within the organization audit free. This diminishes the professionalism, efficiency and effectiveness of internal audit (see, for example: professional standards 200, 210, 220, 240, and 250 of the Institute of Internal Auditors).The internal auditor as an organizational role model – ethical aspectsThe Israeli Institute of Internal Auditors accepted the IIA‟s Code of Ethics in 1981 and the changes followed thereupon. It seems to be that the mere acceptance of an international professional code of ethics is not enough to assure its implementation. Cohen et al. (1992) indicated that cultural and socioeconomic factors could impede the acceptance and especially the implementation of a professions code of ethics. Thus, for example, we can identify collectivist approaches in segments and sectors of the public administration system in Israel (Friedberg,1989; Geist and Friedberg, 1995), which had, have and could have significant ethical implications on an internal auditor‟s activities. The internal auditor–the individual –will have to adhere sometimes to collectivist norms and to become an “organizational ornament”. Otherw ise, he could lose his organizational support or worse, lose his job (Friedberg, 1995). The State Comptroller of Israel acting in his capacity as Israel‟s public ombudsman (a unique combination, not known in other countries), dealt in the 80‟s and 90‟s wit h cases where internal auditors and other public employees in the public service system in Israel lost their jobs because they uncovered some of their organization‟s activities. It is in the State Comptroller‟s jurisdiction as ombudsman to intervene and pr event dismissal of public employees and internal auditors in such cases, after carrying out an investigation. The State Comptroller intervened in a few cases and prevented dismissal of internal auditors and other public employees who blew the whistle (Kalacheim, 1994).It should be emphasized that adopting a general international code of ethics could be ineffective in specific countries and especially in conflictive situations with which the internal audit profession is “blessed”. According to Cohen et al. (1992, p. 699) . . . “providing specific guidelines to be applicable worldwide is not likely to be useful. The range of ethical dilemmas that professionals in any given discipline could face is simply too great. Instead we suggest that the …Detailed Guidance‟ section of an international guideline be country specific and written by national committees to reflect more closely their own needs and circumstances”. The question arises of course, what did the Israeli Institute of Internal Auditors do until now to adjust the adopted IIA‟s code of ethics to the Israeli circumstances, and to make them implementable in the Israeli arena? The answer is very little.Paragraph VIII of the ethical code of the Institute of Internal Auditors states that “Members shall a bide by the bylaws and uphold the objectives of the Institute of Internal Auditors, Inc. In the practice of their profession, they shall be ever mindful of their obligation to maintain the high standard of competence, morality and dignity which The Institu te of Internal Auditors, Inc., and its members have established”.The internal auditor‟s duties, rights, and responsibilities in an organization, require him/her to uphold the highest standards of behavior in order to serve as a role model for other employees. There have even been suggestions that the internal auditor be appointed Ethics Officer, in view of his special traits. Thus, slips in behavior and ethical violations by internal auditors may have long term repercussions on their authority and their ability to demand and enforce ethical standards.We can identify cases where internal auditors adopted negative norms of behavior rooted in their organizational culture, or consciously disregarded norms of behavior which they should have reported according to the Internal Audit Law.There are very few primary sources on the matter. For that reason, we must make do with secondary sources and in particular reports of public audit organizations, which examine among other things, the operation of internal audit in audited bodies.The Israel State Comptroller has more than once found ethical improprieties in the activities of internal auditors. For example, the State Comptroller described how the internal auditor of “Karta – Central Jerusalem Development Corpor ation” carried out his duties. The State Comptroller wrote: “Over the years, Karta paid the internal auditor according to monthly invoices, without receiving internal audit services as reflected in written audit reports. Karta did not provide the State Com ptroller‟s Office with a reasonable explanation for this situation. The State Comptroller views with gravity the violations of the principles of sound administration, which in part border on moral turpitude”.The State Comptroller also found that the part-time (80%) internal auditor of the City of Herzliya was not only paid according to the State Comptroller pay scale, but received in addition a 10.4% pay increment for “split shift” work and a 15% pay increment for managerial duties, neither of which he was entitled to .One more example: the State Comptroller discovered that some municipalities pay senior officials salary increments for additional tasks. The City of Lod paid five senior officials, including the city‟s internal auditor, a set monthly incre ment for “dealing with unions”.Until the Eighties, the findings of the Israel State Comptroller‟s Office concerning internal audit in government ministries and in government corporations, indicated many questionable situations from an ethical point of view. Thus, for example, the State Comptroller pointed to many government offices where internal auditors were granted executive responsibilities.The picture drawn by the State Comptroller‟s report on internal audit in government corporations is even worse. The State Comptroller quotes a February 1987 report by the Government Corporations Authority on the implementation of internal audit in this sector. “Most of the activities carried out by those appointed Internal Auditors in the corporations which were examined do not, in the opinion of the Government Corporations Authority, fit the definition of internal audit and do not deal with the central activities of the corporations.” The State Comptroller adds his own observation: “Based on the findings of the State Comptroller‟s Office and the Government Corporation Authority, it appears that internal audit suffers from marked neglect. In many government corporations, internal audit exists only on paper”.A survey conducted by the Australian State Comptroller on internal audit in the Australian public sector revealed that in many audited bodies, internal auditorsengage in duties beyond internal audit; preparing annual financial statements; investigation; development and planning. Those tasks are liable to conflict with internal audit, and therefore with the code of ethics. Data from Canada also point to a combination of internal audit activities with other executive tasks. The combination weakens internal audit and may cause conflicts of interest.ConclusionsThe article focuses on several factors which affect ethical issues within the internal audit profession in Israel and abroad, namely: the role and status of internal audit in the organization; its legal framework, especially the unique Israeli framework; access to internal audit documents; implications of the internal audit multi-faceted-ness; and the internal auditor as an organizational role model. The findings point to the paucity of professional research into the important area of internal audit ethics on one hand, and to the lack of significant activities to implement the existing code of ethics in Israel and probably in many other countries, on the other hand. Scholars Dittenhofer and Klemm give a number of possible reasons for the lack of research: lack of interest; the difficulty of being objective about ethics; the lack of practical application; the sensitivity of the subject; the ethical behavior, on the whole, of auditors; the fact that if there have been complaints about ethical problems, nothing w as done about them; if something was done about them, they weren‟t publicized. The lack of research in this field, both on the international scene and in Israel, makes it difficult to determine the attitudes of internal auditors and of the management of the organizations in which they operate. Internal auditors are markedly reluctant to participate in such research. Dittenhofer and Klemm point out in their monograph on ethics and the internal auditor, that of 1,211 questionnaires that they sent to internal auditors in the United States, Britain and Australia, only 343 (28.3%) were filled out and returned. Dittenhofer and Sennetti point out in their follow up monograph “Ethics and the Internal Auditor: Ten Years Later”, that of 1200 IIA members drawn at random for this survey, only 25.4% responded. Although the Israeli Internal Audit Law helped resolve a number of ethical problems, many questions raised in the abovementioned research by Dittenhofer and Klemm remain unanswered both in Israel and in many other countries: Do internal auditors relate to the ethical code of their profession? Are the dos and don‟ts of the ethical code clear and comprehensible? Are they similarly interpreted at different audit levels, in different organizations, in different regions, in different countries? What is the level of awareness of “ethical situations” by internal auditors and managements?Do internal auditors see the ethical code as a practical guide? What has been done to apply the ethical code of the Institute of Internal Auditors? Does the ethical code improve the ethical and professional level of internal auditors? In the words of the abovementioned scholars, “With so little literature available, there is a large vacuum surrounding the subject”. It seems to be that this conclusion, written in 1983, is still valid and the large vacuum still exists, in spite of the few works published and the few improvements observed since. It is not surprising therefore, that Dittenhofer and Sennetti concluded ten years later that . . . “little in-depth research has been performed in this area, and few publications, if any, are available on the topic of ethics as it relates to internal auditing.”第11 页。
公司内部治理与内部审计外文文献翻译2014年译文3722字
文献出处：Gramling A, Maletta M. Corporate Internal Governance and Role of Internal Audit [J]. Journal of Accounting Literature, 2014, 23(1): 194-244.（声明：本译文归百度文库所有，完整译文请到百度文库。
）原文Corporate Internal Governance and Role of Internal AuditGramling A, Maletta M.AbstractIn the recent years, a series of events of corporate governance failure have caused the rethought on corporate governance .In many countries, laws, governments and associations start to focus on the internal governance of corporate, corporate governance shows a trend of internalization. But, it still doesn't form the common sense about the core of the internal governance of corporate and the role of internal audit in the internal governance. This article argues that the core of the internal governance of corporate is risk management and internal control; internal audit plays an active role of supervisor and enabler in internal corporate governance framework by its independence and competence.Keywords: Internal governance；Risk management；Internal control；Internal audit 1 IntroductionWorldwide in recent years a large number of organizations failures occur (such as accounting fraud, bankruptcy, etc.), from the United States of Enron, Enron, WorldCom (WorldCom) to domestic silver metal, ST events such as the dawn, the quality of corporate governance has been questioned, changes in the environment is put forward to strengthen the corporate governance requirements. This kind of failure, especially the accounting fraud, prove that the company's internal governance, such as the board's lack of independence, the poor quality of the audit committee and internal audit function absence) can lead to problems (Abbott, 2000; Beasley, 2000).Legal environment increased the responsibilities of the directors and senior management of listed companies, Securities Class Action according to Stanford law school institute (Stanford Law School Securities Class Action Clearinghouse) studies have shown that the number of Securities Class Action increased significantly, especially in the 2001years later, this change reflects the company directors face greater legal risks. Promulgated in 2002, the United States of SOX act: chief executive and chief financial officer of financial report must be submitted to the SEC's legitimacy and to ensure fair expression, in violation of regulations will be fined or sentenced to prison. Many groups also made an urgent appeal for improved corporate governance, Tread way commission of sponsors, namely in 1992, the COSO committee released the report related to corporate governance, Internal Control overall Framework (Internal Control - Integrated Framework), in 2004, and put forward related to corporate governance report - the Risk Management Framework (Enterprise Risk Management - Integrated Framework), intended to develop applicable Risk Management Framework for the Management and directors.The changes in the environment is put forward to strengthen the corporate governance requirements, in order to make more reasonable and effective corporate governance, the focus of corporate governance have started to change from country to country, and presents a trend of the internalization of corporate governance, and the trend of the internalization of present a mandatory change, all countries through the form of laws and regulations on driving the rapid development of the company's internal governance. The core of company governance is risk management and internal control, each subject both for-profit and nonprofit; purpose is to provide value for its stakeholders. All subjects faced with uncertainty, the uncertainty hidden damage to the value or increase, both risks is represented at the chance. Enterprise risk management and internal control the management authorities to effectively deal with uncertainty and associated risk and opportunity, thus improve the body's ability to create value.Corporate internal governance efficiency needs to be within the company set up a complete organizational structure, internal management in the internal governance structure of the board of directors and the professional committee, is the company's internal governance policy makers and consignor, management is the executor of the internal corporate governance and the consignee, internal audit organization and internal auditors because of its special properties on the organization (independence)and personnel's professional competence, determines the internal audit in the internal governance of listed companies plays an important "monitor" and "promote" leading role. The risk of internal audit through direct monitoring and confirm to other internal and external governance and internal control related subject conveying information about risk management and internal control, in the company's internal governance plays an irreplaceable role in promoting the guide.2 The new trend of corporate governance: the trend of internalizationCorporate governance includes internal governance and external governance. External governance elements including product market, manager market, and capital market, financial market and control the market. Internal governance includes the shareholders meeting, board of directors and the professional committee and board of supervisors, management, etc., in practice due to the country's political, economic and cultural development trajectory, the corporate governance mode is not exactly the same, the us and the UK model is given priority to with external corporate governance mechanism, weak internal governance; German and Japanese mode is given priority to with internal corporate governance mechanism, external governance is weak. Lin think external governance mechanism to standardize the operation of the company plays a more important role, compared with the market competition mechanism, the company's internal governance structure is the external governance mechanism on the basis of the derived system arrangement, plays a supplement of external governance and protect the interests of the related interest subjects. Worldwide in recent years a large number of corporate governance failure cases, such as Enron, Enron, World com (World com) and so on, also resulted in the changes of the trend of corporate governance, corporate governance presents the trend of internalization, countries all over the world paid attention to the construction of the company's internal governance mechanism, the SOX act in 2002 is undoubtedly further promoted the process of the internalization of corporate governance.2.1 Audit committee system further attention and deepenBefore the Enron, the audit committee system has gained the attention of the countries in the west. In 1992 famous British Cadbury report; Canada MACDONALD,a report released in 1988; Australian company practice and operation working group published in 1990, according to a report in every company should set up the audit committee; in 1992 the board of directors of the New Zealand practice draft guidelines also suggest to set up the audit committee. After Enron event, the United States in 2002 issued the SOX act with particular emphasis on the role of the audit committee in corporate governance, on the composition of the audit committee, independence, accountability, economic source are made clear rules, the law regulation: did not establish internal audit of the company, must set up internal audit committee, and there is no "real" relationship with company's independent directors, from the legal safeguard the implementation of the audit committee in corporate governance role. Independent audit committees established is under the board, and the independence of the audit committee, authority and financial expertise to emphasize. Require commercial Banks to set up the audit committee, the audit committee is head of the independent directors, and the duties of the audit committee to the rules. To set up an independent director of the audit committee, remuneration and appraisal committee and give full play to its role. Each country to the attention of the audit committee and the deepening of the audit committee responsibilities and authorities, reflect the supervision department of the audit committee in improve the quality of financial reporting and ensure that the CPA independence and prevent the failure of corporate governance in corporate governance activities, such as legal action to evadea good forecast.2.2 The independent director system to speed up the pace of globalizationAlthough the independent director system originated in the United States, but since the 1980 s the independent director system to the global expansion and transplantation, a process which peaked in the late 90 s and the beginning of this century. The British in 1991, 1995 and 1998, respectively, Cadbury report, Granbury report and the joint principles: principles of good corporate governance and best code of conduct "published in 1999, France the Vienna report, Canada in the report, released in 1994 and 1997.After Enron, in 2002, the New York stock exchange and NASDQ Suggestions to consummate the two exchanges and reform scheme ofindependent director system, request to increase the number of independent directors, independent directors in the board of directors of the listed company must be majority; And strengthen the requirement of "independence", and requires independent directors to the listed company and shareholders or managers of listed companies related organization relationship in no major, requires public companies to set up all the governance committee composed of independent directors, the compensation committee and audit committee, etc. In 2002, congress passed the SOX act on reform of the accounting and corporate governance, regulations, the securities and exchange commission has sacked for corporate directors, can temporarily or permanently banned problem into the listed company directors, audit committee composed of independent directors and all upgraded to statutory bodies, the audit committee is not controlled by shareholders or management. From various countries in the world can be seen in the development of the independent director system, increasing the proportion of independent directors of board of directors, independent director function area expands unceasingly, in the audit, remuneration and nomination or governance committee are gradually increased the independence requirements, and give more authority, and responsibility. Independent director is gradually to a formal assessment of CEO and board of directors, dominated by independent director evaluation procedure and conclusion. Improved significantly with legal status of independent directors, independent director’s responsibility deepening embodied the important position of the independent director system in corporate governance.3 The core of the company's internal governance: risk management and internal controlPresents the trend of the internalization of corporate governance is the indisputable fact that, but what is the core of the internal corporate governance and no consensus .It is thought that the main purpose of the corporate governance is to protect the interests of investors, ensure that can get enough return, so as to arouse the enthusiasm of its investment. This view more popular in British and American countries. Company also has the view that, in addition to the investors and other stakeholders, including employees, customers, suppliers and communities, where ourcompany is located is the purpose of corporate governance in the process of company's business goal, should seek a balance between the interests in the company or the coordination. This view is popular in the European continent; And view, the core of corporate governance is to deal with the relationship between the enterprise owners and professional managers.On the basis of deepening the reform of property right system perfect incentive constraint mechanism for managers, in order to achieve effective incentive and restraint managers' behavior; also has a view also have thought, the board of directors is the core of corporate governance, the board of directors in corporate governance structure, like in the role of principal-agent. For the shareholders meeting, board of directors is the company's major decision agents, but for senior management, board of directors and the implementation plan of the principal major policy decisions. This hub of principal-agent relationship roles, the board of directors decides the issue of the board of directors is the kernel of corporate governance.Before two views will be to achieve the purpose of corporate governance as the core of corporate governance;The third kind of view will be the object of corporate governance as the core of corporate governance; The last view will be corporate governance as the control core of a subject. These views do not reveal the true core of the company's internal governance, international federation of accountants (IFAC) business committee council (PAIB) and the chartered institute of management accountants (CIMA), puts forward the corporate governance (Enterprise governance) and management (Easiness governance) the corporate governance structure of the new combination. Left part of the show the main body and core of the company internal governance, including the chairman and CEO/CFO, independent directors, audit committee, remuneration committee, and internal audit is internal governance body, and the risk management and internal control is the core of internal governance. The traditional corporate governance focuses on the relationship of each part in the governance structure and governance of checks and balances and target, but did not reveal the key of the corporate governance, risk management and control. In fact, each subject, both for-profit and nonprofit, or government agencies, its purpose is to provide value forshareholdersAll subjects faced with uncertainty, the uncertainty hidden damage to the value or increase, both risks is represented at the chance. Enterprise risk management and internal control the management authorities to effectively deal with uncertainty and associated risk and opportunity, thus improve the body's ability to create value. At the same time, risk management and internal control in a joint as a Corporate governance (Corporate governance) core at the same time, and through the strategic risk management and internal control on the strategic process for effective supervision Over - sight to reach the company's management (Business governance), effective use of resources, create value. In the new concept of corporate governance, risk management and internal control is the management performance of entrusted economic responsibility and the effective use of resources to create value, risk management and internal control have become the key and core problems of corporate governance.译文公司内部治理与内部审计作者：格拉姆林；玛勒塔摘要近年来一系列公司治理失败案件引发了人们对公司治理的重新审视，社会团体都呼吁增强公司内部治理, 公司治理呈现出内部化的趋势。
内部审计外文文献翻译
外文文献及原稿原稿IntroductionInt ernal a ud it ef fe ctive n e s s, t h e ext e nt t o whic h an inte r nal a udit offic e me e ts i ts ra ison d'êt re, i s a r guably a result o f the i n t e rpla y a mong four fa c tors: in t erna l audi tq uali t y; management support; or gani z at i onal sett i ng; and attributes of the audi t or.An i nt ern al audit func t ion's capabil i ty to provi de us eful a udi t findi ngs and re commendations w oul d help ra isemanagement'sintere s ti n it s re c omm e ndation s.T he m a na gementsupportw i thresourcesandc om mi t me nt to i mplement t heinternal a udi t reco m me nd ationsi s essenti a l in attainingaudit e ffec t ive ne s s.A l s o,the o rganizati o nals et ting i n w hi c h i ntern a laudit ope rat e s,i.e.t he or ga nizatio na ls t at us ofth eof fi ce,i t si nt erna lor ganizatio n andthepoli c ie s andpr oc edure s applyi ng t o eachaudi t o r, sho ul d enable smooth audi t s t ha t l ea d to reaching us e f ul a udi tfindings.Furth e r,thecapab i li t y,at t itudesandl e velofcoopera t ionoftheaudi t or i mpacton t heeffec t ive ne ss ofaud i ts.T herefore, internal audit ef fe ct i veness s houl d be vie w e d as a dynamicprocessthat is c ontinuously s ha ped by t h e interac t ions among t he fo ur factors me ntionedabove.Thi s s t udy e xami n ed,u singcasestudyan a lysis,t heint e rnala udi ts e rvic eof ala rgepublicsectororganization.Thepaperisstructuredasfollows.Thenextsectionpresents a review of the related literature; introduces a model for analyzingauditeffectiveness; and provides the research question. The third section presentstheresearch methodology; fourth section provides empirical analysis based on acasestudy; and fifth section presents a summary of the findings. The paperthensummarizes the conclusions, noting limitations of the study and suggesting avenuesfor futureresearch. InternalauditeffectivenessThe Instituteof Internal Auditors (IIA, 1999a) defined internal auditing as:an independent, objective assurance and consulting activity designed to add valueandimprove an organization's operations. It helps an organization accomplish itsobjectives by bringing a systematic, disciplined approach to evaluate and improvetheeffectiveness of risk management, control, and governanceprocesses.This definition signifies that internal audit has undergone a paradigmshift froman emphasis on accountability about the past to improving future outcomes tohelpauditors operate more effectively and efficiently (Nagy and Canker, 2002; Stern,1994;Goodwin, 2004). Since, the definition equally serves both the private and thepublicsectors (Goodwin, 2004), it is used in this study as a basis to analyze publicsectorinternal auditeffectiveness.Internal audit is effective if it meets the intended outcome it is supposed tobringabout.Sawyer(1995)states,“…internalauditor'sjobisnotdoneuntildefectsarecorrecte d and remain corrected.”Van Hansberger (2005) explains that internalauditeffectiveness in the public sector should be evaluated by the extent to whichitcontributes to the demonstration of effective and efficient service delivery, asthisdrives the demand for improved internal audit services. Based on the results ofaconsultative forum that focused on improving public sector internal audit [1],VanHansberger (2005) identified perceptionsandownership; organizationandgovernance framework; legislation; improved professionalism; conceptualframework;and also resources as factors influencing internal audit effectiveness.Effectiveinternal audit undertakes an independent evaluation of financial andoperatinginformation and of systems and procedures, to provide useful recommendationsfor improvements asnecessary.The effectiveness of internal audit greatly contributes to the effectiveness ofeachauditor in particular andthe organization at large (Dittenhofer, 2001).Dittenhofer(2001) has also observed that if internal audit quality is maintained, it will contributeto the appropriateness of procedures and operations of the auditor, and therebyinternal audit contributes to effectiveness of the auditor and the organization asawhole. Using agency theory, Dingdong (1997) explained the role that internalauditplays in an economy and points out that internal audit has an advantage over externalauditin obtaining information quickly and finding problems at an earlier stage; and Sparkman (1997), applying the theory of transaction cost economics, demonstratedhow internal audit recommendations are important to the management ofgovernmentorganizations.Priorliteraturerelatingtointernalauditeffectivenesshaseitherfocusedontheinternal audit's ability to plan, execute and objectively communicate usefulfindings(Dingdong, 1997 Sparkman, 1997;Dittenhofer, 2001); or taken a broader viewandincluded factors that transcend the boundary of a single organization (VanHansberger,2005). This paper attempts to introduce a new perspective for evaluation of internalaudit effectiveness by identifying factors within an organization that impact onauditeffectiveness. A model, which assumes that there is a common interest to achieveorganizational goals for auditor management, top management and internal audit,isused for analysis of this case study. Since, audit effectiveness fosters theachievementof a common goal; there would be a natural incentive in an organization to improveit.The model considers four potential factors –internal audit quality,managementsupport, organizational setting, and auditor attributes to explain audit effectiveness,and shows how the interaction of these factors improves audit effectiveness.Internal audit quality, which is determined by the internal audit department'scapability to provide useful findings and recommendations, is central toauditeffectiveness. Internal audit has to prove that it is of value to the organization and earna reputation in the organization (Sawyer, 1995). Internal audit has to evaluateitsperformance and continually improve its service .audit quality is a function ofthelevelofstaffexpertise,thescopeofservicesprovidedandtheextenttowhichaudits areprope rlyplanned,executedandcommunicated.Audit findings and recommendations would not serve much purposeunlessmanagement is committed to implement them. Adams (1994) used agency theorytoexplain that it is in the interest of management to maintain a strong internalauditdepartment. Implementation of audit recommendations is highly relevant toauditeffectiveness (Van Hansberger, 2005) and the management of an organization isviewed as the customer receiving internal audit services. As a result,management'scommitment to useaudit recommendations and its support in strengthening internalauditis vital to audit effectiveness (Sawyer,1995).Organizational setting refers to the organizational profile, internal organizationand budgetary status of the internal audit office; and also the organizationalpoliciesand procedures that guide operation of auditors. It provides the context inwhichinternal audit operates. Thus, organizational setting can exert influence on the levelofeffectiveness that internal audit could achieve. The auditor attributes relate tothecapability of the auditor to meet its intended objectives. Auditor attributeswithimplications on audit effectiveness include the auditors' proficiency to efficientlyandeffectively meet organizational sub-goals; their attitude towards internal audit; andthelevel of cooperation provided to the auditor .Since, the four factors discussed aboveare intricately linked, audit effectiveness is a dynamic process that results fromtheeffect of each factor and the interplay among all. audit quality andmanagementsupport strongly affects audit effectiveness. Better audit effectiveness, in turn, hasapositivebearingonthesetwofactors.Ifinternalaudit enhancesqualitytotheextent itelicits management's interest, management support would be a natural quid proquobecause the management would realize the contribution of internal audit totheachievement of organizational goals. This would positively reflecton auditqualityand enhance audit effectiveness. The management's commitment to implementauditrecommendations improves the operation of the auditor, as a result of whichtheauditor attributes would improve to the benefit of audit effectiveness.Further,management retains the authority to improve the organizational setting andinfluencethe auditor towards a positive effect on audit effectiveness, whichin turn,benefitsauditquality.ConcludingcommentsThis study investigated the internal audit service of a large public sectorhighereducational institution, to identify factors influencing internal audit effectiveness,using a model developed for the analysis. The model consisted of fourinterrelatedfactors: internal audit quality; management support; the organizational setting;andattributes of theauditors.The findings of the study reveal that the internal audit office of theorganizationstudied needs to enhance the technical proficiency of the internal audit staffandminimizestaff turnover so as to foster audit effectiveness. The organizational statusand internal organization of the internal audit office are fairly rated, butinternalaudit'slackofauthorityonbudgetsreducesitscontrolofresourceacquisitionandutil ization.The scope of internal audit services is limited to regular activities. Extendingthescopeofservicesbywideningtherangeofsystemsandactivitiesaudited,withappropr iateriskanalysis,wouldimprove auditeffectiveness. Management'scommitment in providing greater attention to internalaudit recommendations andstaffingtheofficewithwell-qualifiedemployeesdeservesattentioninthisstudy.Theinternalauditors,undertheimpressionthat theirreportsarenotsufficientlyutilizedbythe management, may not be encouraged to exert the maximum possible effort in their engagements. In addition, the lack of attention by management may send awrongsignal about the importance of internal audit services to the audited, which in turnadversely affects the auditedattributes.The study has shown that internal audit of the organization studiedneedsimprovement in the areas of audit planning, documentation of audit work,auditcommunications and follow-up of recommendations. Audit effectiveness couldbeenhanced by ensuring consistency in documenting audit work to enableimprovedreview of audit work; proper follow-up of the status of audit findingsandrecommendations; increased distribution of audit reports; and further improvementinthe quality ofreporting.The limitation of this study is readily apparent. As in all case studies,thegeneralisabilityof the findings and the conclusions drawn is limited, althoughthestudy does provide evidence of the problems internal auditors face in providinganeffective service to management. Further, research could be welcome tofullyunderstand the level of internal audit effectiveness in the Ethiopian public sectorvis-à-vis its private sector, with a view to highlighting differences, if any,andconclusively defining the variables affecting internal audit effectiveness inEthiopia.译文简介内部审计的有效性，在何种程度上满足了内部审计处其存在的理由，可以说是一个四因素之间的相互作用的结果：内部审计质量，管理支持，组织设臵，以及受审核方属性。
《内部控制审计风险研究国内外文献综述4500字》
内部控制审计风险研究国内外文献综述(一)国外研究综述1、内部控制审计研究在内控审计涵义及内容方面，COSO委员会于2003年提出了以五要素为基础的内控框架。
PCAOB在2004颁布了第2号审计准则文件，首次对内部控制审计进行了明确定义，指出其是对内控有效性进行评价和提出意见的过程。
其后发布的第5号审计准则规定，审计师在进行财务报表审计的同时，也应对企业的内控有效性进行评价。
2、内部控制审计风险研究Hogan, C. (2006), Doyleetal. (2007), Ashbaugh Skaifeetal. (2007)在就企业内部控制成功展开实证分析之后得到结论：企业的经营业绩与内部控制审计和执行效果之间是正相关关系，也就是说内部控制审计风险将会导致企业业绩的波动。
Abraham D. Akresh（2010）对内部控制审计进行了简单的定义，即：实体具有审计师未发现的重大缺陷的风险，如果审计师认为未能发现的重大缺陷的风险没有降低到可接受的水平，注册会计师就不能对内部控制发表无保留意见[3]。
Hoitash R（2012）的观点认为，由于内部控制审计的相关风险基本都基于审计人员的职业判断，这必然导致审计的效率和进度会受到审计人员对审计风险的评估的影响。
就此引出，一个合适的审计风险模型可以有效地帮助审计人员对审计风险进行控制和防范。
3、内控审计风险模型研究最初的风险模型在1991年由美国审计准则委员会提出，模型表达为：最终审计风险=固有控制风险*分析性检查风险*账项余额测试风险。
其后美国注册时协会对此进行了改进，改动之后的模型为：审计风险=固有风险*控制风险*检查风险。
这也是最初的传统的风险模型。
之后，IAASB将模型进一步改进为审计风险=重大错报风险*检查风险，以应对新的经济形势下的审计风险。
但在各国监管机构逐渐开始重视内部控制审计并对其提出明确要求之后，审计人员发现在实务中但这一风险模型不直接适用于内部控制审计。
财务内部审计风险中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)译文：浅析内部审计风险的成因及解决途径摘要内部审计风险成因包括内部审计机构的独立性不够，内部审计人员的业务不精，内部审计方法的科学性不强，内部审计管理的制度不健全。
为了降低内部审计风险，应加强内部审计的法制建设，保证内部审计的独立性，提高内部审计人员的素质，执行科学合理的审计工作程序，正确处理降低风险与经济效益的关系，开展以风险为导向的风险基础审计。
一、内部审计风险形成的原因1.内部审计机构的独立性不够内部审计机构是单位内设机构，在单位负责人的领导下开展工作，为单位服务。
因此，内部审计的独立性不如社会审计，在审计过程中，不可避免地受本单位的利益制约。
内审人员面临的是与单位领导层之间的领导与被领导的关系以及与各科室、部门之间的同事关系，所涉及的人不是领导就是同事，非直接有关也是间接相关，审计过程及结论然涉及到具体的个人利益，因而审计过程难免受到各类人员干扰。
2.内部审计人员的业务不精审计人员素质的高低是决定审计风险大小的主要因素。
审计人员的素质包括从事审计需要的政策法规水平、专业知识、经验、技能、审计职业道德和工作责任。
审计经验是审计人员应有的一种重要技能，审计经验需要实践的积累。
我国的内部审计人员中不少人仅熟悉财务会计业务，一些审计人员不了解本单位的经营活动和内部控制，审计经验有限。
另外，内部审计人员工作责任和职业道德也是影响审计风险的因素。
由于我国内审准则工作规范和职业道德标准方面还有一些空白，许多内审机构和人员缺乏应有的职业规范的约束和指导。
总之，目前我国内审人员总体素质偏低，直接影响到内审工作开展的深度和广度。
面对当今内审对象的复杂和内容的拓展，内审人员势单力簿，这将直接导致审计风险的产生。
3.内部审计方法的科学性不强我国内审方法是制度基础审计，随着企业内部经营管理环境复杂化，这种审计模式不适应开展内部管理审计的需要，因为它过分依赖于对企业内部管理控制的测试，本身就蕴藏巨大的风险内部审计一般采用统计抽样方法，由于抽样审计本身是以样本的审查结果来推断总体的特征，因此，样本和总体之间必然会形成一定的误差，形成审计的抽样风险。
企业内部审计的优化研究参考文献
一、背景和意义1. 英国Hendriksen博士在《内部审计》中制定的内控审计法则，为世界内部审计的发展提供了理论指导。
2. 内部审计是企业管理监督的有效手段，能够促进企业内部管控水平的提高，提升企业的运营效率和经济效益。
二、内部审计的现状和问题1. 目前企业内部审计存在审计人员素质不高、审计程序不规范、审计方法不科学等问题，内部审计效能低下。
2. 内部审计滞后于时代发展，未能及时应对新技术、新业务和新风险。
三、内部审计的优化建议1. 建立人才培养机制，提高审计人员的专业素养和综合能力。
2. 完善审计制度和程序，规范内部审计流程，提高工作效率。
3. 引入先进的审计技术和工具，提高审计效能。
4. 加强内控体系建设，提升企业内部管控水平。
四、内部审计的优化效果1. 内部审计人员素质提高后，审计质量得到保障，能够更加准确全面地发现企业内部管理和运营方面的问题。
2. 审计程序和方法优化后，审计流程更加规范高效，为企业管理提供及时可靠的数据和信息支持。
3. 引入先进技术和工具后，审计效能大幅提升，大大节约了审计成本。
4. 加强内控体系建设后，有效提升了企业内部管控水平，减少了经营风险。
五、结语企业内部审计的优化是企业管理现代化的需要，也是企业提升核心竞争力的重要举措。
企业应结合自身实际，不断改进和完善内部审计工作，以促进企业长期稳健发展。
六、内部审计的优化策略1. 人才培养机制内部审计的人才队伍是内部审计工作的核心。
在加强内部审计人员队伍建设方面，企业应设立专门的人才培养、选拔、使用和激励机制，通过招聘、培训、考核等方式，提高审计人员的专业素养和综合能力。
还应注重引导和激励内部审计人员不断提升自身的专业水平，鼓励他们不断学习、研究最新的审计理论和技术，使其具备应对不断变化的审计环境和挑战的能力。
2. 审计制度和程序的规范化审计制度和程序的规范化是保障内部审计工作提质增效的基础。
企业应当完善相关的内部审计制度和程序，确保审计标准的严谨性和科学性。
内部审计论文参考文献
内部审计论文参考文献是对期刊论文引文进行统计和分析的重要信息源之一，下面是搜集整理的内部审计论文参考文献，欢迎阅读查看。
参考文献一：[1]赵悦.管理层股权激励与企业投资效率关系的实证研究[D].哈尔滨工业大学2014[2]伏艳辉.ERP环境下的会计业务流程重组[J].会计之友(中旬刊).2009(01)[3]李瑞科.河北水勘院内部控制体系研究[D].天津大学2010[4]郭振东.大庆钻探工程公司基于现金流量的财务业绩评价研究[D].哈尔滨工业大学2012[5]石磊.企业公允价值内部控制基本框架构建研究[D].财政部财政科学研究所2010[6]夏勇.ERP环境下内部控制系统建立与实施要点分析[J].中国管理信息化.2008(14)[7]阎达五，张瑞君.会计控制新论--会计实时控制研究[J].会计研究.2003(04)[8]李广丰.免征农业税后哈尔滨市乡镇财政运行问题研究[D].哈尔滨工业大学2011[9]理查德·L.莱特里夫(R.L.Ratliff)等编着，《内部审计原理与技术》翻译组[译].内部审计原理与技术[M].中国审计出版社，2000[10]雍凤山.合肥美菱股份有限公司内部控制体系研究[D].合肥工业大学2008[11]吴岚.会计信息及时性与内部控制成效关系分析[D].首都经济贸易大学2008[12]郑卫国.国有转改制企业的内部控制应用研究[D].复旦大学2008[13]梁志坚.华北铸成工程有限公司内部控制体系的构建[D].河北工业大学2008[14]李毓珂.格拉默车辆内饰(长春)有限公司内部控制体系研究[D].吉林大学2009[15]代亚涛.嵌入衍生工具的供应链金融中小企业应收账款融资研究[D].哈尔滨工业大学2013[16]鲍国明等编着.审计环境[M].中国审计出版社，2000[17]廖洪着.新编会计制度设计[M].中国审计出版社，1996[18]刘志远，刘洁.信息技术条件下的企业内部控制[J].会计研究.2001(12)[19]连彬.大庆TT公司基于EVA-BSC的业绩评价体系设计研究[D].哈尔滨工业大学2014[20]董玉娟.黑龙江省低温研究所中试基地外加剂产品营销策略的研究[D].哈尔滨工业大学2011参考文献二：[1]孙光国，杨金凤，郑文婧.财务报告质量评价：理论框架、关键概念、运行机制[J].会计研究.2013(03)[2]孙光国，杨金凤.财务报告质量评价研究：文献回顾、述评与未来展望[J].会计研究.2012(03)[3]王颖.高等学校内部审计运行模式研究[D].北京林业大学2008[4]张宁.关于中国电信战略转型的内部审计研究[D].南京理工大学2007[5]谢涤宇.利益相关者共同治理与企业内部审计的演进[D].湘潭大学2007[6]王玉兰，简燕玲.上市公司内部审计机构设置及履行职责情况研究[J].审计研究.2012(01)[7]程新生，孙利军，耿袆雯.企业内部审计制度改进了财务控制效果吗?--来自中国上市公司的证据[J].当代财经.2007(02)[8]程娟.内部审计机构在我国上市公司中的定位问题研究[D].首都经济贸易大学2009[9]庄江波.内部审计职业化建设与发展[D].厦门大学2001[10]张欣.我国企业内部审计主要问题探析[D].江西财经大学2006[11]傅黎瑛.公司治理的重要基石：治理型内部审计[J].当代财经.2006(05)[12]王光远，瞿曲.公司治理中的内部审计--受托责任视角的内部治理机制观[J].审计研究.2006(02)[13]耿建新，续芹，李跃然.内审部门设立的动机及其效果研究--来自中国沪布的研究证据[J].审计研究.2006(01)[14]刘国常，郭慧.内部审计特征的影响因素及其效果研究--来自中国中小企业板块的证据[J].审计研究.2008(02)[15]戴耀华，杨淑娥，张强.内部审计对外部审计的影响：研究综述与启示[J].审计研究.2007(03)[16]王光远.现代内部审计十大理念[J].审计研究.2007(02)[17]屈耀辉，时现.企业内部审计人员胜任能力评估(一)--基于上海市深圳市44家企业的调查数据[J].中国内部审计.2011(06)参考文献三：[1]姜伟毅.华电能源第二发电厂内部控制研究[D].哈尔滨商业大学2014[2]李汀.A公司财务风险控制研究[D].南昌大学2014[3]李洁.GN公司基于风险管控的内控体系建设与实施研究[D].南昌大学2014[4]张继伟.上市公司基于股权再融资的盈余管理实证研究[D].哈尔滨工业大学2006[5]孙奇淼.分税制下哈尔滨市财政转移支付研究[D].哈尔滨工业大学2011[6]郭峻.管理层股权设置与上市公司经营绩效的关系实证研究[D].哈尔滨工业大学2006[7]郑洲.粮食物流系统成本优化研究[D].哈尔滨工业大学2009[8]樊娟.作业成本法在A灯具制造公司的应用研究[D].西安石油大学2014[9]谭明辉.建筑安装企业成本控制模式的研究[D].沈阳建筑大学2012[10]周光珍.我国上市公司股权结构对股利政策影响的实证研究[D].哈尔滨工业大学2006[11]张幻彬.中国农业银行黑龙江省分行农户小额信贷风险管理研究[D].哈尔滨工业大学2011[12]吴纪忠.基于供应链视角ZQ集团营运资金管理研究[D].哈尔滨工业大学2014[13]王亚鸣.社会人假设下企业利益相关者诉求与财务绩效关系实证研究[D].哈尔滨工业大学2009[14]王书涛.我国上市公司融资结构与投资规模关系的实证研究[D].哈尔滨工业大学2007[15]卞晓雯.上市公司控制权转移价格影响因素的实证研究[D].哈尔滨工业大学2007[16]严德俊.我国装备价格形成机制问题研究[D].哈尔滨工业大学2006[17]钟姗.我国上市公司股权结构与经营绩效关系的实证研究[D].哈尔滨工业大学2006[18]沈雯雯.基于灰色系统理论的粮食企业信用风险评价研究[D].哈尔滨工业大学2009[19]李威.声誉对控股股东侵占行为的约束研究[D].哈尔滨工业大学2014[20]范钦亮.我国地方政府债务风险预警系统研究[D].哈尔滨工业大学2010。
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