内部审计在公司治理中的价值【外文翻译】

外文翻译

原文：

T h e V a l u e O f In t e r n a l A u d i t In C or p or a t e G ov e r n a n c e Today, corporate boards must provide close oversight of such vital issues as finance, accounting, risk management, and compliance in often-complex o r g anizati ons. Yet there i s an organization wi t hin the c ompa ny t hat ha s bee n shaping just the controls needed to effectively monitor these governance matters—internal audit. By making internal audit a stronger player in the governance team, smart boards can tap into a highly valuable source of expertise.

Internal auditors are like a lighthouse. Their work provides a point of reference that enabl e s compani e s t o know w he re t hey are—and t heir gui dance c a n h elp provide the insights they need to navigate with confidence into the future.

That is why expectations are high that internal auditors will “raise the bar”by continuing to improve operating efficiency as well as effectiveness—not just in controls, risk management, and governance, but across the enterprise as a whole. There a re th re e mess a ges I would like to shar e on how i nternal audi t ors ca n ke e p th e momentum going by building new value for today, and by becoming a source of leadership talent for business organizations tomorrow.

First,internal auditors can help enable the“risk intelligent enterprise.”

While management and the board may “o w n”risk, internal auditors can play a key role in ena b ling the “risk int e llige n t e nt erpri s e.”At D e loitt e, this is an outcome t hat we strongly advocate for our clients, for ourselves, and for any corporation that wants to grow and prosper.

Think about it. In all companies, risk abounds—in governance, in strategy and execution, in operations, and in infrastructure. If the magnitude of this challenge were not already enough, other factors can leverage the impact of risk, from the speed at which events can unfold to the uncertainty that often accompanies them. It would be great if those were the only challenges but, of course, there are countless others to consider.

F or example, we c a nnot i gnore ris ks that may h ave l ow probabi l ity but hi gh i mpa ct, such as a computer virus or acts of nature. Separate risks can also emerge and connect with devastating impact, like defaults on sub-prime mortgages and the rapid rise of energy prices that accelerated this summer.

Furthermore, when you consider that risks can be random, multiple, and sometimes connected, it is a wonder that any business leader, board member, or internal auditor can sleep through the night. However, one way to ensure a better night’s sleep is for i nte rna l a uditors to he lp ma nagement a nd board s be come “r i s k intel l igen t.”Tha t i s a term we use at Deloitte for companies that use a process of thorough risk assessment as a prerequisite for informed decision-making.

Internal auditors occupy a strategic position where the interests of management, boards and stakeholders intersect.

T he approac h i s mult i face t ed. Along w i t h c onsid e ring th e spec t rum of poss i bilit i es across and beyond the company, risk intelligent enterprises take action. They build scenarios, they weigh probabilities, they develop specific responses. With a risk assessment process firmly in place, organizations can create better strategies and make better decisions.

I nternal auditors can hel p in ma ny di ffe rent w a ys. O ccupying a s t rat e gic pos i ti on, they are situated at a crossroads where the interests of management, boards and stakeholders intersect. Internal auditors can see what needs to be done for corporations to become more risk intelligent—and, thus, build new value.

Internal auditors also can serve as a conduit of information for all parties involved and play a key role in breaking down organizational silos. They can drive both operating efficiency and effectiveness across the organization by helping them consider risk in a common language.

Internal audit can help boards by pointing out the different kinds of “risk.”Risk is like cholesterol—it can be good or bad.

So many people, from boards and audit committees to a wide range of stakeholders, are counting on internal auditors to provide what we at Deloitte call “reassurance.” This is the internal auditor’s stamp of approval that management’s assurance is