内部审计意见的重要性【外文翻译】

外文文献翻译

原文：

The Importance of Internal Audit Opinions

Internal auditors play an important role in their organization’s corporate governance, internal control structure, risk management analysis, and financial reporting process. In the past decade, auditors actively have provided management with consulting and assurance services to assist in compliance with regulations such as the U.S. Sarbanes-Oxley Act of 2002.1nternal audit resources also have been expanded to satisfy the high demand for services to assist in executive certification of internal controls and financial reports.

In the coining years, internal auditors may be expected to expand their role to assume more responsibilities in improving risk management, reducing organizational complexity and costs, and participating in developing strategic and governance processes. For example, the U.S. Securities and Exchange Commission’s (SEC，s) Proxy Disclosure Enhancements rules released in December require companies listed on U.S. exchanges to disclose their governance measures, including their board structure, the board’s oversight of risk management, and its relationship with executive compensation policies and practices. Richard Chambers, II A president and CEO, recently told WebCPA, "The new proxy requirements will place greater pressure on boards to demonstrate their role in the oversight of risk management, and by extension, this presents both challenges and opportunities for chief audit executives (CAEs) and their internal audit teams.n

The proxy disclosure rules create opportunities for internal auditors to report on and provide their opinions about their organization’s compliance with its own governance and risk assessment

requirement. In particular, auditors may need to express opinions in the areas of corporate governance, risk management，and internal controls.

In expressing an opinion on these three areas, internal auditors can follow guidance set out in The IF A Practice Guide, Formulating and Expressing Internal Audit Opinions (see "Expressing Opinions" on page 49).Moreover, The II A’s Internal Audit Standards Board has recently proposed a new professional practices standard, Standard 245Q:Overall Opinions, that details requirements for the work that internal auditors must do if they choose to provide an overall opinion. In addition, proposed Standard 2010.A2 requires CAEs to "determine stakeholder expectations for internal audit opinions and other conclusions, including the levels of assurance required, through discussion with senior management and the board."

Expressing Opinions

As more and more internal audit departments have begun providing audit opinions to stakeholders, a need for guidance has been arisen. Proposed II A Standard 2450 takes a step in that direction by describing the work auditors must do before they express an opinion. In addition, an II A Practice Guide, Formulating and Expressing Internal Audit Opinions, provides considerable information and advice that auditors should study before they embark on offering audit opinions. The content below summarizes some of the Practice Guide’s key recommendations. Relevance

The Practice Guide guidance for internal auditors, boards, executive and operating management, regulatory bodies，and other assurance providers who have an obligation to form, review, or assess an opinion on an organization’s governance, risk management, and internal control systems. Internal audit opinions are important because they address stakeholders’ concerns. Those opinions are likely to be disclosed to