百度作业网大家帮我翻译一篇文章吧
来源：学生作业帮 编辑：百度作业网作业帮 分类：综合作业 时间：2024/05/14 02:10:53
大家帮我翻译一篇文章吧
Risk-based internal auditing
The IIA’s International Standards for the Professional Practice of Internal Auditing
(standards) require the establishment of risk-based plans to determine that the
priorities of the IAF are consistent with organizational goals. For example, the risk of
noncompliance with the regulatory requirements of SOX (2002) and other laws is a risk
to the organization that should be assessed along with other risks when finalizing audit
plans. SOX (2002) requires management’s development and monitoring of procedures
and controls for making their required attestation regarding the adequacy of internal
controls over financial reporting.
The standards require that internal audit activity evaluate and contribute to the
improvement of the organization’s risk management, control, and governance
processes through consulting and assurance activities. Thus, after the first few years of
compliance, the role of internal auditing activity for SOX (2002) compliance should be
one of support through consulting and assurance activities as outlined in the standards
(The IIA, 2004). This should allow the IAF to go back to a boarder scope of services and
provide more consulting than assurance services.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
released an enterprise risk management-integrated framework to help businesses
respond to enterprise risk management issues in their own organizations (COSO, 2004).
Risk-based internal auditing
The IIA’s International Standards for the Professional Practice of Internal Auditing
(standards) require the establishment of risk-based plans to determine that the
priorities of the IAF are consistent with organizational goals. For example, the risk of
noncompliance with the regulatory requirements of SOX (2002) and other laws is a risk
to the organization that should be assessed along with other risks when finalizing audit
plans. SOX (2002) requires management’s development and monitoring of procedures
and controls for making their required attestation regarding the adequacy of internal
controls over financial reporting.
The standards require that internal audit activity evaluate and contribute to the
improvement of the organization’s risk management, control, and governance
processes through consulting and assurance activities. Thus, after the first few years of
compliance, the role of internal auditing activity for SOX (2002) compliance should be
one of support through consulting and assurance activities as outlined in the standards
(The IIA, 2004). This should allow the IAF to go back to a boarder scope of services and
provide more consulting than assurance services.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
released an enterprise risk management-integrated framework to help businesses
respond to enterprise risk management issues in their own organizations (COSO, 2004).
基于风险的内部审计
国际投资协议的国际标准,为内部审计专业实务
（标准）要求建立风险为基础的计划,以确定该
宇航联合会的优先项目符合组织的目标.例如,风险
与SOX法案（2002年）和其他法律的不遵守监管规定的风险
向应加以评估定稿时,审计与风险以及其他组织
计划.萨班斯法案（2002年）,要求管理发展的程序和监测
和控制他们的要求作出认证就足够内部
控制对财务报告.
该标准规定,内部审计活动进行评估并作出贡献
改善组织的风险管理,控制和治理
通过咨询和保证活动.因此,在第一次几年
遵守,对萨班斯法案（2002年）遵守内部审计活动的作用应得到
通过咨询和支持,保证活动之一的标准所
（国际内部审计师协会,2004）.这将使印度空军回到寄宿的服务范围和
提供超过保证服务咨询.
其赞助的反对虚假财务报告委员会（COSO的组织委员会）
推出了企业风险管理综合框架,帮助企业
应对企业风险管理的问题（COSO报告,2004年）自己的组织.
国际投资协议的国际标准,为内部审计专业实务
（标准）要求建立风险为基础的计划,以确定该
宇航联合会的优先项目符合组织的目标.例如,风险
与SOX法案（2002年）和其他法律的不遵守监管规定的风险
向应加以评估定稿时,审计与风险以及其他组织
计划.萨班斯法案（2002年）,要求管理发展的程序和监测
和控制他们的要求作出认证就足够内部
控制对财务报告.
该标准规定,内部审计活动进行评估并作出贡献
改善组织的风险管理,控制和治理
通过咨询和保证活动.因此,在第一次几年
遵守,对萨班斯法案（2002年）遵守内部审计活动的作用应得到
通过咨询和支持,保证活动之一的标准所
（国际内部审计师协会,2004）.这将使印度空军回到寄宿的服务范围和
提供超过保证服务咨询.
其赞助的反对虚假财务报告委员会（COSO的组织委员会）
推出了企业风险管理综合框架,帮助企业
应对企业风险管理的问题（COSO报告,2004年）自己的组织.