企业管治下内部审计的价值【外文翻译】

外文文献翻译译文

一、外文原文

原文：

The Value Of Internal Audit In Corporate Governance

by Sharon Allen

Today, corporate boards must provide close oversight of such vital issues as finance, accounting,risk management, and compliancein often-complex organizations. Yet there is an organization within the company that has been 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 enables companies to know where they are—and their guidance can help provide the insights they need to navigate withconfidence 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 cross the enterprise as a whole. There are three messages would like to share on how internal auditors an keep the momentum going by building new valuefor 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 “own” risk,internal auditors can play a key role in enabling the“risk intelligent enterprise.” At Deloitte, this is an outcome that 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 whichevents 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.

For example, we cannot ignore risks that may have low probability but high impact, 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 In ternal auditors to help management and boards become “risk intelligent.” That is 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.

The approach is multifaceted. Along with considering the spectrum of possibilities 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.

Internal auditors can help in many different ways.Occupying a strategic position, they are situated at acrossroads 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,