乌克兰的内部审计和内部控制系统研究外文翻译(可编辑)

乌克兰的内部审计和内部控制系统研究外文翻译（可编
辑）
乌克兰的内部审计和内部控制系统研究外文翻译
外文翻译
Ukraine internal audit and internal control study
Material Source: Documents & Reports Author: International Finance Corporation Of the 67 companies surveyed, 48 percent of the companies responded that they had an internal audit departmentOnly 9 percent of the respondents planned to create an internal audit in the future. The rest of companies indicated that they do “some checks” and, in 15 percent
of the respondents, some internal audit functions are performed by the external auditorsTypically, where “some checks ” are performed, they
would be done in connection with a special situation and/or problem and not as an on-going control measure.
Only companies having an internal audit department answered the questions about the operation and structure of the internal audit function. Out of 67 surveyed, 32 companies with an internal audit department provided answers.44 percent of respondents indicated that the internal audit department is not managed as a separate corporate function with its own budget and organizational structureThe absence of a separate budget and organization for the internal audit department appears inconsistent
with the independence standard for an effective internal audit function.
In more than half of the companies surveyed, the internal audit department has
existed for one to five years. In another quarter of those surveyed, the function has been operating for more than five years. The rest of companies have had an internal audit function for less than one year.
Almost half of the companies with internal audit departments 45 percent spend less than $50,000 annually to maintain the internal audit functionThat cost seems quite low and may be distorted by those companies responding negatively to the above question about an independent budget unit. 46 percent of the companies spend between $50,000 and $300,000 which appears a more reasonable range to maintain an effective internal audit function.
Subordination and Reporting
Employees of the internal audit department are subordinated and accountable to executive management in 56 percent of surveyed companies, which is, again, inconsistent with the independence standard. In only a minority of the companies 35 percent there are the internal auditors reporting to Supervisory Board or Audit CommitteeSince multiple answers were possible to this survey question, overlap likely exists between members of the various groups listed.
The issue of independence is again highlighted in the response to
the question below where, in more than 40 percent of the companies, representatives of top management are involved in issues of internal audit.
Use of Audit Results
The profile of those who utilize the internal audit department reports again, multiple answers were possible is what would be expectedInformation in the internal auditors ' report may well require corrective action at various levels within an organization and management would be
delegating such action in a majority of casesHowever, the low level of involvement by the Risk Management/Internal Control Department 16 percent may indicate the absence of such a department in most surveyed companies.
The internal audit department of a company does not provide information to state regulatory bodies in 94 percent of cases. The exception occurs when providing information to the State Commission for Securities and Capital Markets.
Priority Ranking of Internal Audit Activity
When asked to rank the possible roles of internal audit, all activities listed, with the exception of support for environmental and social responsibility, were exceeded 3.5 on a scale of one to fiveIt is encouraging to note that those activities with the highest ranking included control over preservation of assets 4.6, independent evaluation
of internal control 4.5, and risk management 4.1.
Staff
The internal audit departments of the surveyed companies have a total of 172 staff membersFor almost 70 percent of respondents the number of internal auditors was five or lessThis result would be consistent with the relatively small maintenance costs reported above and indicates the limited resources devoted to internal audit
The professional qualities of the internal audit department employees, based on a one to five grade scale, were ranked strongSeveral key skills were ranked above fourThe exception to the overall strong rankings was expertise in risk management which was ranked 3.4This latter ranking may indicate a lack of understanding about the role of internal audit in risk management or a lack of
expertise in risk management in the market.
Only one-fourth of the internal audit department employees in the surveyed companies have professional certifications. Of that percentage, only 2 percent of employees hold a certificate from the International Institute of Internal Auditors CIAThis could indicate that the professional practice of internal auditing and the overall professional standing of the internal auditor are not well developed in Ukraine.
Audit Methodology and Process
The role and importance of the internal audit department in the majority of respondents 69 percent are defined by the charter on the internal audit department. In one-fourth of those surveyed, the role of the internal audit department is specified in the charter on internal control.
The majority of respondents said that the main document that regulates the activity of the internal audit department was the charter on the internal audit department and 41 percent of the surveyed companies mentioned that procedures of the internal audit department regulated the activity of the department multiple answers were possible. A somewhat surprising percentage 19 percent of respondents did not have documentation for the internal audit department.
In almost all companies where there is an internal audit department, components of the process include the analysis of business processes and operations and development of recommendations for improvement of internal controlAssessment of the effectiveness of controls and risk management are also components in a majority of the companiesThese represent important internal audit functions so it is encouraging that they are present in most of the companies
responding.
The major types of audit that the internal audit department conducts represent a broad spectrum of internal audit activity multiple answers were requested and the priority assigned to each activity by the respondent was not established in the survey resultsHowever, it is interesting to note that IT system audits are performed in only 34 percent of the companiesThe lack of focus on IT audit and controls is noted in other parts of the survey and indicates a possible deficiency in the attention given to this key control component.
It was encouraging that 75 percent of the surveyed companies create an annual plan program for the internal audit department.
Unfortunately, the basis for the development of the annual internal audit plan multiple answers requested appeared flawedTop management recommendations should not be considered the primary criterionMost notably, only 63 percent of the companies responded that an assessment of business risks was one factor consideredThis percentage should be higher in recognition of the importance of
risk-based audit planning Involving External Auditors
More than 90 percent of surveyed companies have used external auditors. In particular, almost 60 percent of companies involve external auditors periodically once a year and almost 30 percent involve external auditors several times a year.
Application of Ukrainian and International Audit Standards in Department Activities The majority of respondents 71 percent stated that there was no guidance or were unsure of the existence of official Ukrainian recommendations for internal audit in companiesOnly 19 percent of respondents are sure that such recommendations exist and, in fact, use
these in their company. Nevertheless, the persons interviewed as part of the survey process were not able to concretely name the guidance, explaining that such recommendations are dispersed in various regulations, standards, decisions, and lawsThis response would indicate that there are no laws or regulations in Ukraine that specifically address the internal audit requirements and/or practices for companies.
As to recognized international audit standards, one-third of surveyed companies use standards from the International Federation of Accountants IFAC and 12 percent of respondents use official recommendations from the Institute of Internal AuditorsIt should be noted that the IFAC standards apply primarily to the external auditor. Therefore, as previously mentioned, the professional practice of internal auditing does not appear widely understood in Ukraine
Compliance of Ukrainian Official Standards with International Standards As the previous responses indicate, the overwhelming majority 76 percent of surveyed companies were not able to evaluate whether Ukrainian internal audit recommendations complied with accepted international standards.
Perspectives for Development of Internal Audit in Companies 44 percent of the respondents believe that the presence of an efficient internal audit function improves the company 's ability to attract
external financing. However, almost half of the respondents are not sure if it does and a small minority 9 percent believes that an efficient internal audit function does not improve opportunities for attracting external financing. Accordingly, there is no widespread consensus that making an investment in an internal audit function would ultimately enhance the company 's ability to attract
financing.
Many sound factors determining internal audit development were identified by the respondents, including initial public offerings IPOs and the need for investment multiple responses were requestedSomewhat surprisingly, however, 41 percent thought that the transition to International Accounting Standards IAS determined the development of internal auditThe internal auditors do not typically play a major role in the IAS transition process although they could be involved in some aspects of the related financial reporting complianceOnce again, only 16 percent of the companies listed the factor related to IT systems
More than half of the respondents chose “ increasing efficiency
and effectiveness, ” “improv ing the qualifications of internal
auditors, ” and “improvement of the internal audit methodology and expansion of its coverage ” as key issues concerning the organization
and functioning of the internal audit department. Almost 38 percent of respondents indicated that the information provided by internal auditors is used for decision making. A third of respondents also mentioned obtaining knowledge of IAS as a key factor, which is not normally a key component of the internal auditor 's role.
Reasons for Absence of the Internal Audit Function in Companies For those companies that did not have an internal audit department 52 percent of surveyed companies, approximately 40 percent of respondents indicated that the reason for this was that the company was too small or that the business processes of the company were too simple. Another 20 percent responded that it was either difficult to provide a reason or that the owners did not think it was necessary.
译文
乌克兰的内部审计和内部控制系统研究
资料来源:文件和报告作者: 国际财经合作
在接受调查的67个公司中, 有百分之四十八的公司拥有自己的内部审计部门。

只有百分之九的受访者计划在将来建立内部审计制度。

其余的公司表示他们这样做一些检查并有百分之十五的受访者表示, 一些内部审计职能由外部审计师进行。

通常情况下,在那里做一些检查, 他们会做一个特殊情况或连接问题而不是作为一个持续的控制措施。

只有企业有内部审计部门的回答了有关的运作和内部审计功能结构的问题。

我们调查了67个,其中32 个内部审计部门的
公
司提供44个回答表明,内部审计部门是不是作为一个单独有自己的预算和组织结构的企业管理功能受访者。

一个单独的预算和内部审计部门组织的情况下出现的一个有效的内部审计职能独立性的标准不一致。

在超过一半的受访企业, 内部
审计部门已经存在了一至五年。

在另外四分之一的受访者, 已运作了超过五年。

其余的公司有则只有不到一年的内部审计职能。

几乎有一半的公司内部审计部门（百分之四十五）花费不到五万美元, 每年保持内部审计职能。

这成本似乎很低, 可能被那些消极应对有关一个独立的预算单位以上问题公司扭曲。

百分之四十六的公司花费五万美元之间, 其中三十万美元出现了较合理的范围内保持有效的内部审计职能。

从属和报告
百分之五十六的受访公司的??员工负责和服从内部审计部门, 这是再次与标准不一致的独立执行管理。

只在少数的公司（百分之三十五）有向监事会报告或审计
委
员会的内部审计人员。

由于这项调查是可以多选的, 可能之间存在重叠列出的各种
团体的成员。

独立的问题, 再次强调了以下的地方,在超过百分之四十的公司,高层管理人员的代表将在内部审计涉及的问题回答了这个问题。

利用审计结果这些简历谁利用内部审计部门的报告( 再次,多个答案是可能的)是什么预期。

在内部审计报告的资料可能需要在组织内部的各项管理水平和纠正行动将委派在大多数情况下采取这种行动。

然而, 参与的风险管理水平低下/ 内部控制部门( 百分之十六), 可能表明该部门的大多数受访公司缺席。

一个公司的内部审计部门不提供资料, 以国家百分之94例规管机构。

发生异常时, 提供证券与资本市场的信息向国家委员会。

优先排名内部审计活动当记者问到对内部审计的排名可能发挥的作用上市的所有活动, 在支持环境和社会责任外, 均超过五分之一。

这是令人鼓舞的是最高级别的活动包括在保全资产(4.6), 内部控制的独立评价(4.5) 和风险管理(4.1) 的控??制。

工作人员
受访公司内部审计部门有172 名工作人员。

将近百分之七十的受访者人数为内部审计人员五个或更少。

这一结果将与相对较小的维修费用, 并指出上述报道一致致力于内部审计的有限资源。

内部审计部门的员工的专业素质,在一到五年级的规模为基础, 在强大的排名。

几个关键技能是上述四个排名。

强大的整体排名例外是在风险管理, 被评为三点四的专业知识。

后者的排名可能表明了对内部审计在风险管理或风险管理的专门知识缺乏市场的作用缺乏了解。

只有三分之一的内部审计部门的员工被调查的公司有专业的认证第四。

这一比例只有百分之二的员工持有由国际内部审计师协会(CIA) 的认证。

这可能表明, 内部审计和内部审计人员整体专业执业的专业地位没有得到很好的发展在乌克兰。

审计方法与过程
的作用和在受访者（百分之六十九）大多数内部审计部门的重要性,是指由对内部审计部门章程。

在三分之一的受访者第四, 内部审计部门的作用是指定的内部控制宪章。

大多数受访公司说, 主要的文件, 规定了内部审计部门的活动是对内部审计部门章程和百分之四十一的受访公司提到,在内部审计部门的程序,规范了部门（可多选活动的调查公司百分之是可能的）。

一个令人惊讶的比例（百分之十九）的受访者没有对内部审计部门的文件。

在几乎所有的公司里有一个内部审计部门, 该进程的组成部分包括了业务流程和运作, 并为内部控制改进建议发展分析。

对控制和风险管理的有效性评价也是一大部分公司的组件。

这些代表重要的内部审计职能, 这是令人鼓舞的, 他们在大多数公司目前的响应。

审计的主要类型,内部审计部门代表进行了内部审计活动（多个答案的要求）, 并分配给每个被申请人的优先广谱活性并没有在调查结果确定。

不过, 值得
注意的是IT 系统审计是只有百分之三十四的公司进行。

关于IT 审计和控制的重点缺乏注意到,在调查的其他部分,并指出, 在落实这个关键控制元件的关注可能的不足。

令人鼓舞的是, 百分之七十五的接受调查公司计划创建内部审计部门。

不幸的是, 该年度内部审计计划（请求多个答案）发展的基础上出现缺陷。

高层管理人员建议不应被视为首要标准。

最值得注意的是, 只有百分之六十三的公司回应时表示, 对业务风险的评估是一个考虑因素。

应高于这个百分比在基于风险的审计规划重要性的认识。

涉及外部审计
超过百分之九十的受访公司已经使用外部审计师。

特别是, 几乎百分之六十的公司包括外部审计师定期每年一次, 几乎涉及到外部审计师百分之三十一年几次。

乌克兰与国际审计准则的应用部门活动的受访者（百分之七十）说, 没有任何指导或人是乌克兰的官方建议, 在企业内部审计存在不确定多数。

只有百分之十九的受访公司相信, 这些建议存在, 事实上, 这些在他们的公司使用。

不过, 这些受访的人作为调查过程的一部分无法具体名称的指导, 并解释说, 这些建议有各种法规,标准, 决定和法律分散。

这种反应将表明, 没有任何法律或法规, 专门针对乌克兰的内部审计的要求和/ 或公司的做法。

作为公认的国际审计标准, 三分之一的受访企业使用从第三会计师（会计师联合会）国际联合会和百分之十二的受访公司使用标准从内部审计协会的正式建议。

应该指出的是, 国际会计师联合会的标准主要适用于外部核数??师。

因此, 如前所述, 内部审计专业的做法不出现广泛理解乌克兰。

乌克兰官方标准符合国际标准作为以前的答复表明, 绝大多数的受访公司（百分之七十六）, 无法评估是否接受乌克兰的内部审计与国际标准要求的建议。

视角的内部审计发展百分之四十四的受访公司认为, 一个有效率的内部审计职能的存在提高了公司的能力, 可以吸引外部资金。

然而, 几乎一半的受访公司不知道如果它和一个小的少数（百分之九）认为,一个有效的内部审计职能没有改善, 吸引外部资金的机会。

因此, 不存在广泛的共识, 这使得在内部审计职能的投资将最终提升公司的能力吸引资金。

确定内部审计发展的许多因素, 确定了健全的受访者, 包括首次公开发行
（上市）和投资的需要（多反应要求）。

奇怪的是,然而, 百分之四十一的人认为,国际会计准则（IAS）过渡确定了内部审计的发展。

内部审计人员通常不会参与了国际会计准则过渡进程方面发挥重要作用, 虽然它们可以在遵守有关财务报告涉及的一些方面。

再次, 只有百分之十六的公司上市的有关资讯系统的因素。

超过一半的受访者选择了“提高效率和效力”、“提高内部审计人员的资格”、和“内部审计方法和它的覆盖范围有关的问题为重点的组织和运作的内部审计部门的”扩张改善。

近百分之三十八的受访者表示，由内部审计人员提供的信息用于决策。

三分之一的受访者还提到取得的一个重要因素，这是不正常的内部审计人员的作用的关键组成部分，国际会计准则的知识。

那些没有建立内部审计制度的公司，基本原因都是没有一个内部审计部门（百分之五十二的受访公司表示），约百分之四十的公司表示，因为该公司是太小或者是该公司的业务流程过于简单才会这样。

另外的百分之二十不是很难回答就是公司拥有着认为那是没有必要的。