内部审计的外包这是不是在提高内部审计的质量方面的解决方法.doc

1、 外文文献翻译译文一、 外文原文原文：THE OUTSOURCING OF INTERNAL AUDIT IT IS A SOLUTION IN INCREASING THE QUALITY OF INTERNAL AUDIT?1. IntroductionAbstract. The dynamism of the economical environment where companies activate suppose for them a continuously search of solutions for improving over the control of activit

2、ies developed. A solution is to adopt the internal audit function, and this offers answers to the questions which usually the manager of the company asks himself about how he or she and his collaborators could have a good and efficient control over the activities developed. For the positive results

3、of the implementation of the internal audit function is necessary to be an independent function, without pressures or other influences which could stop the achieving the settled objectives. We will try to find in what measure the outsourcing of the internal audit function could determine the increas

4、ing of the quality of the internal audit, underling the advantages and disadvantages which could be generated, trying to issue few relevant conclusions.Key words: internal audit, outsourcing, independence, internal auditorsIn present, we are confronted with a very quickly evolution and spectacular o

5、f the internal audit function on the global plan and also in Romania, and this fact is due to the conscience more and more of the companies management for the necessity and the importance of the internal audit in the company structure. In this way, even the managers of the small companies begin to b

6、e interested in advantages of the internal audit functions. In spite of the advantages of the internal audit, the managers ask themselves: Which would be the effort (cost) supposed by the settling of this function of internal audit? Are justified these costs relative to the benefits obtained after t

7、he implementation of the internal audit function in the company?The settling of the internal audit function in the company supposes, from an administrative point of view,to hire a internal audit team coordinated by a responsible person for leading the team, assuring the necessary conditions for work

8、ing (place, equipments, etc.) and of course the salary for the hired person. On the other side, we have to consider few essential aspects in implementation of the internal audit function inorder that the results to be the best. So, the internal audit function must be characterized by independence an

9、d to be free of every pressure or influence which could stop the achieving the settled objectives. The professional internal audit standards underline the double importance of the internal audit independence: The independence of the department inside the company, which determines the situation of th

10、e internal audit at a higher level, simple said it is subordinated only to the top management The independence of the internal auditor will assure the objective character of the activities and the results of the internal audit.The independence of the internal auditors is sustained for eliminating th

11、e practical very often founded, and that is the supraconcentrate activity of the internal auditor with different duties, which dont have to be in the area of activity of the internal auditor, like: defining of the procedures and methods of work, evaluating and supervising the employees of the compan

12、y, administrative activities, effective financial control or different activities of inspecting. The result of the supraconcentrate activity for the internal auditor is the loosing the independence and the objectivity of the internal audit. It is obviously that the internal auditor cant evaluate obj

13、ective a procedure defined by himself.The efficiency and the rigorous work of the internal auditor are directly damaged if the independence and objectivity are affected, from this reasons are assessed few rules which must be respected: The internal auditor do not have any operational department subo

14、rdinated; Possibility as internal auditor to have access at every moment to persons from every hierarchical level, at assets and information; The recommendations made by the internal auditor arent compulsory for managers of the company.Organizing the internal audit function and placing it in the dir

15、ect subordination to the top management is not enough to assure the objectivity of this activity. For an objective activity, the internal auditor has to appreciate in a neutral mode, to be impartial and to be without preconceived ideas. Is obviously that the ideal in objectivity is very hart to achi

16、eved, existing all the time a marginal risk after the internal audit activity, named audit risk. The objectivity must be the scope what should be achieved and every internal auditor has to do all the efforts for touching this scope. The independence and the objectivity are some times contested by th

17、e internal auditors which are subordinated hierarchic. Trying to eliminate this kind of problems, there were developed new approaching for the internal audit function, on global plan and also for the national plan. This approaching was centered on the outsourcing totally or partially of the internal

18、 audit function.So, was developed more ways of approaching: Complete outsourcing of the internal audit function , Partnerships with companies of audit with relevant experience in the internal audit (cosourcing), Assuring the support for setting of the internal audit function (setup), and after this

19、will be realized by a team hired inside the company.If we look on the global plan of the internal audit activity we can see that this solution of outsourcing of the internal audit services has already some history and it is getting more and more space.An example in this way is a study from 1999, mad

20、e by two British specialists, through this study they issued the assumption that the potential of outsourcing of the internal audit activity will growing in the next few years achieving 25% from the total of the internal audit services of the audit companies. Another study389 recent made in 2006 wit

21、h subjects 99 companies listed on the Australian Stock Exchange underline that at least 45.5% of the companies surveyed has outsourced totally or partially the internal audit function. These companies associate the outsourcing of the internal audit with a decreasing the costs, using a better consult

22、ant, with technical competence increased which characterize the external consultant.Another study regarding the trends in the internal audit390, realized by the one of the big audit company from Big Four group (Ernest&Young Romania), underlines few interesting conclusions.So, they conclude that 62%

23、from the companies use the outsourcing in different forms, appreciating that the outsourcing of the internal audit is not a universal solution, but because of the recent economical collapses, a higher and higher number of Audit Committees claim independent revisions of the internal audit function or

24、 they use co-sourcing (using specialized resources for covering key risks for the function). The trend is to use external consultants for assuring the support or for the adviser. Also, there are used advisors for punctual needs, where the experience of the internal employee is not enough (partnershi

25、p and co-sourcing). Transfer of knowledge to the internal auditors team of the company is one of the reasons of this approaching.The same study analyzing the possible reasons which are the base for the outsourcing of the internal audit function, and the conclusion of the study is principal causes: I

26、t is assured the immediately access to the best practices; It is significant improved the cost efficiency; It is increased the assurance level of the risks with the same expenses or with less expenses; It is assured the unlimited access to specialists in this domain; It is assured the access to the

27、investment in the methodology, human resources and technology.The expectations of the manager (which is client in this situation) regarding this outsourcing of the internal audit function is represented by: The growing of the internal audit contribution to touching the strategically objectives of th

28、e company; The external consultant has relevant experience in the internal audit activity; Specialized resources, adequate to the existent needs; Flexible approaching, client orientated; Instruments and techniques for performing work; The bigger benefits regarding fewer cots.In the next lines, we wi

29、ll synthesize in a table the principals advantages and disadvantages which areimplied by the outsourcing of the internal audit, because is absolutely necessary in taking the decision of the total or partial outsourcing of this function, to know the positive and negative aspects which appears when is

30、 adopted such a solution:The outsourcing of the internal audit (outsourcing)The advantages of the outsourcingThe disadvantages outsourcing From the point of view of the specialization,using the outsourcing can facilitate creation of the team with very good skills in the audited domain, having in thi

31、s way assured the access to the best practices in the domain at a high competence; The level of the objectivity can be higher comparative with the objectivity of the internal auditors hired by the company, because they (external consultants) didnt interact on the long term with the employees of the

32、company; Depending by the notorieties and the specialty of the contracted audit team, the audit team could have a significant support from the management of the company; Eliminating the costs generated by the recruiting the internal auditors and the training needed for the audit team; Eliminating th

33、e costs supposed by the investment in the methodology and technology; Concerning of the management for the base processes; A higher flexibility in allocating resources. The external consultant didnt know as an internal auditor the environment and the culture of the company as well as an internal aud

34、itor hired knows, and this can make harder the access to a series of relevant information, because the internal audit hired know where and what to search; (in combating these disadvantages some specialists like Blackmore J.391 appreciates that in spite of the large experience of the hired internal a

35、uditor regarding the specificity of the companys activity, the external auditors can compensate or even to exceed by the relevant experience of the internal auditors from the specialized audit companies). The internal auditor hired by the audit company (external consultant), being out of the company

36、, can be accepted with some reticence by the audited departments, being in this way harder to develop collaborating relations which could be helpful in the investigations, being generated sometime cultural or organizational conflicts; The availability of the outsourced internal auditor is not all th

37、e time, and every moment.Table no.1 The advantages and the disadvantages of the outsourcing of the internal audit”Analyzing the advantages and disadvantages that could be generated by the outsourcing of the internalaudit function, we try to lay down few conclusions: The outsourcing of the internal a

38、udit is a solution which has no absolutely guarantee in every situation, for a higher efficiency than the internal auditor hired; We consider that the advantages for this solution is bigger in the case of small and medium companies, rather than the bigger companies regarding the relation expenses (c

39、osts)-benefits; In the process of choosing this option we must consider few essential factors like: external and internal environment where the company activates, the dimension of the company, domain of activity, the management experience.for most organizations. Security breaches happen firequendy,

40、and their consequences are huge. Witness recent privacy issues concerning Facebook and the U.S. Fed-eral Trade Commissions (FTCs) March settlement with restaurant and entertainment company Dave & Busters for failing to provide reasonable and appropriate security for personal information on its netwo

41、rks. Moreover, the FTC continues to announce settlements with organizations that fail to provide appropriate security for consumer personal information. These organizations are learning that free press isnt always good press when it comes to privacy incidents.Through June, more than ioo separate inc

42、idents have been reported on the Chronology of Data Breaches listing maintained by the Privacy Rights Clearinghouse,a San Diego-based nonprofit consumer advocacy organization. Many of these trusted organizations use personally identifiable information (PIl) in the regular course oftheir business. Pr

43、otecting consumer data should be a never-ending focus for all consumeroriented businesses. With data privacy in the spotlight, internal auditors are challenged to ensure their organizations have appropriate controls in place to mitigate their risk. In this environment, auditors need to make the busi

44、ness case for auditauditing data privacy now.Source: Pop Atanasiu, Bota-Avram Cristina. The Outsourcing Of Internal Audit It Is A Solution In Increasing The Quality Of Internal Audit? C. Babes-Bolyai University, Cluj-Napoca, Faculty of Economical Science and Business Administration,2009.1398-1401.二、

45、 翻译文章译文：内部审计的外包这是不是在提高内部审计的质量方面的解决方法？1、介绍摘要：公司为他们激活经济环境的活力，假设以上的活动制定的控制，不断提高搜索的解决方案。这个解决方式是吸收内部审计功能，同时这也回答了公司经理通常会问自己或同事如何才能对发展性活动有一个有效且良好的控制这个问题。对于内部审计功能的实施的积极结果就是这个独立的功能，没有那些会阻碍达成已定目标的压力或其他影响因素。对于内部审计功能的外包，我们将试图寻找有什么措施能提高内部审计质量，并强调所生成的优点或缺点，做出一些相应的结论。关键词：内部审计，外包化，独立，内部审计人员目前，我们面临一个快速变革，且内部审计功能在全球化

46、计划上的巨大表现的局面，包括在罗马尼亚。这是由于越来越关注公司管理的必要性以及内部审计在公司构建上的重要性。通过这种方式，就连小公司的管理者也开始对内部审计功能的优势感兴趣。尽管内部审计的优势，管理者会问自己：建立内部审计功能，哪些需要被支持？在公司实施内部审计功能后，成本与相应获得的利益正适合吗？假设在公司里建立内部审计功能，从行政角度来说，要聘请一个内部审计小组，该小组由一位负责任的人带领，保证工作的必要条件，当然包括工资。从另一角度说，在实施内部审计功能时我们必须要考虑一些必要的方面以保证结果达到最好。所以，内部审计功能是独立的，且没有那些会阻碍达成已定目标的压力或其他影响因素。专业的内

47、部审计标准强调了内部审计独立的双重重要性。 公司里各部门的独立性，这也决定了内部审计可以达到比较高的水平，简单的说就是只被最高领导阶层所管理。内部审计人员的独立性可以保证内部审计的活动及结果的客观性。内部审计师的独立性是持续消除经常建立的实际情况，也就是说内部审计人员关注的活动是不同的，比如程序的制定，工作实施的方法，评价公司员工，行政活动，有效金融控制或不同活动的考察。内部审计人员活动的结果是宽松了内部审计的独立性和客观性。很显然的，内部审计人员不能客观的评价由他自己制定的程序。假如独立性和客观性被影响了，那么内部审计人员的工作的有效性和严格性将直接被影响到。从这个理由来说可以根据一些规定来

48、评估：内部审计人员不能有直属的操作性部门。 作为内部审计人员可能在任何时候，任何层次进行关于资产和信息方面的访问。 由内部审计员提出的建议不是公司经理强制性要求的。组织的内部审计职能，并把在直接隶属关系，高层管理人员是不够的，以保证这项活动的客观性。对于客观活动，内部审核员必须在一个中立的欣赏模式，做到公正，并没有成见。在客观条件下，显然是很困难去达到这样的公正吗？现有的所有的时间后的内部审计活动的边际风险，命名为审计风险。客观性就是应该达到每个内部审核员必须做接触此范围内的且努力范围能完成的。关于独立性和客观性的问题有时内部审计人员次级层次之间有时也有争议。要消除这种问题，有开发新的内部审计

49、职能接近的全球计划，同时还为国家计划。这是接近完全集中在外包或内部审计职能部分。因此，更多的途径发现了：完成了内部审计职能外包；有相关经验公司的审计与内部审计（cosourcing）的伙伴关系；保证了内部审计功能设置支持（设置），并在此之后将由公司内部聘请一个团队去实现。如果我们回顾了内部审计活动，我们可以看到，这种对内部审计工作外包解决方案已经有些历史，它也有了越来越多的发展空间。从1999年的案例研究得出，由两名英国专家通过这项的研究中，他们发出的假设，即内部审计活动外包潜力将在未来几年增长实现达到了25，对审计公司的审计服务。另一个最近在2006年作出的项目上在澳大利亚证券交易所上市的99家公司强调，至