外文翻译---因素与之相关的内部审计部门审核

1、文 献 翻 译二级学院 班 级 学生姓名 学号 译 文 要 求1、译文内容必须与课题（或专业）内容相关。2、外文翻译后中文不少于1500字。3、译文原文（或复印件）应附在译文后备查。 译 文 评 阅导师评语（应根据学校“译文要求”，对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价）指导教师： 年 月 日因素与之相关的内部审计部门审核1、介绍这项研究两个目标。首先,提供估计的时间比例内部审计功能(iafs花在信息技术审核的组织。第二项研究旨在找出关键变量,伴随着信息技术(it)审核由iaf。这项研究是重要的,因为使用复杂的在不同组织已有必要保持竞争优势(ranganathan

2、和棕色,2006年8月),实现组织的经济利益、苏达权等,涵义2008年)。作为柯蒂斯孙俐。(2009)观察,美国上市公司会计监管委员会(美国上市公司会计监管委员会)已将审计师对通知,需要开发和维护重要的技能有关审计的内部控制,it系统。此外,美国(袜、2002年萨班斯-奥克斯利法案取得很难完全依靠他们组织外部审计人员指导企业与其有关的审核。给相对中央自然组织内的信息系统的,这个负担日益了它是主要的,必须按照以下图样的审计机构,其袜队(2002)已将带来巨大的压力iaf资源的组织内的smartpros,2009年。事先sox法案(2002)是很常见的机构利用他们的外部审计人员便于设计、实施及审核

3、的控制系统,包括它的审计工作。然而,短袜(2002)改变了这个情况的两个重要途径。首先,现任审计人员不再被允许提供某些服务,如财务信息系统的设计和实施过程中,或内部审计外包服务(袜、2002年,部分201)。第二,袜队(2002年,第404条款)特别的地方负担的记载和评估内部控制系统的管理,反过来,已委派大部分的负担转嫁给iaf带来显著的cost.1因此负有首要责任袜合规倒在了iaf(亚奎拉,2006)。实质性iaf费用也已成为不可避免的,因为许多组织中发挥了越来越重要的作用iafs作为一种有效的公司治理机制。袜队(2002)条例和证券交易所由重要的要求(例如,纽约证券交易所上市公司有据称以空

4、军离开小房间公司避免iaf成本我们,法律在很多其他国家(例如,澳大利亚,英国)鼓励所有iafs的存在的大型上市公司。我们的数据表明:只要有一个变化由国家、整体56.4%的受访者称,内部审计是需要任何有一些法律或法规,2006年预期这将大大增加,到2009年66.1%。重大iaf成本相关的组织,是今天的复杂性,让企业信息化已经增加了他们的投资比例巨大在过去十年(seddon苏达权等,1999年;皮特。苏达权等,2008)。然而,当我们知道iaf在很大程度上参与内部审计中,我们并不知道的程度与iaf的参与审计工作。例如,我们不知道多大程度的影响,目前,iafs审计的较过去或未来。当前的研究提供了估

5、计的多大程度的影响,iafs审计的数据采集的时候(2006)3年前相比,(2003)和检验三年后(2009)。2、问题产生背景、研究美国第404条款2002年萨班斯-奥克斯利法案(袜,2002)要求上市公司的管理系统的效能评估在内部控制的财务报表的报告。第404条款也需要外部审计人员证实有效的内部控制制度。鉴于越来越多使用复杂的信息技术,如企业资源管理(erm)系统的评估公司内部控制的有效性要求越来越多地利用it审计技术。gelinas孙俐。(2008年,内有152位)断言,袜队(2002)”的重要性增加了ais-related知识”相似的立法人员。在其他国家(例如,公司徒澳大利亚和英国)也增

6、加了管理和审计责任就系统的内部控制。当gelinas孙俐。主要是(2008)ais-related知识的重要性,一个类似的外部审计的争论会为内部审计人员,他们的知识和专长需要承受的系统可以帮助管理自己的组织,以符合第404条款的袜队(2002)。然而,到目前为止,没有一项研究调查了时间的程度iafs所花的审计工作。3、研究方法cbok数据库的cbok(2006)有关包含数据一张长长的单子,上面列了所关注的问题来的实践,内部审计(abdolmohammadi苏达权等,2006年8月),这是最全面的现状数据库的内部审计职业、苏达权等,各位世界(2007)。数据库操作数据收集电子由iia职业和分支机

7、构从它的章节的药物。它有各种问题的上的数据,从内部审计人员和他们的组织类型的特征的技能的内部审计的实践。我们用回答所需caes本研究的目的。caes的选择对我们的研究是很重要的,因为他们是有知识和经验来判断等若干问题的比例iaf员工给cisa认证。总的来说,得出了173观测cae的受访者(n = 72)澳大利亚,加拿大(n = 116票)、新西兰(n = 13),英国和爱尔兰(n = 68),美国(n =七六)。数据用从cbok(2006)数据库时间的比例由iaf上审核,所占的比重iaf员工给cisa认证、cia注册会计师、cma,或其他基本/水平,先进的技术培训iaf人员、iaf年龄(作为代

8、理为知识库),数量的控制变量(如,cae经验,毕业生/学士学位的学生、专业、国家,雇员的人数为代理组织的大小)。对数据的分析与研究的研究问题提出了一种将在下一个部分。附加说明：以上这篇文献翻译节选自：因素与之相关的内部审计部门审核的有关内容。brief analysis of application of abc analysis method in enterprise adminidtration1. introductionthis study has two objectives. first, to provide an estimate of the proportion of t

9、ime that the internal audit functions (iafs) spend on information technology audits of their organizations. the second objective of the study is to identify key variables that are associated with information technology (it) audits by the iaf. the study is important because the use of complex it in v

10、arious organizations has become necessary to maintain a competitive advantage (ranganathan and brown, 2006) and to realize the economic benets to the organization (lim et al., 2008). as curtis et al. (2009) observe, the public company accounting oversight board (pcaob) has placed auditors on notice

11、for the need to develop and maintain signicant skills relating to the audit of internal controls and it systems. further, the u.s. sarbanes-oxley act (sox, 2002) has made it difcult for organizations to rely wholly on their external auditors to provide guidance to the rms relating to it audits. give

12、n the relatively central nature of information systems within the organization, the burden has increasingly fallen on the iaf to be the primary it auditors of the organization, where sox (2002) has put an enormous strain on the resources of the iaf within the organization (smartpros, 2009).prior to

13、sox (2002) it was common for organizations to utilize their external auditors to facilitate the design, implementation and audits of control systems, including it audits. however, sox (2002) has changed this situation in two important ways. first, incumbent auditors are no longer allowed to provide

14、certain services such as nancial information systems design and implementation, or internal audit outsourcing services (sox, 2002, section 201). second, sox (2002, section 404) specically places the burden of documenting and evaluating internal control systems on the management who, in turn, have de

15、legated much of the burden to the iaf at a signicant cost.1 thus the primary responsibility for sox compliance has fallen to the iaf (aguilar, 2006).the substantial iaf cost also has become unavoidable in many organizations because the iafs have become increasingly important as an effective corporat

16、e governance mechanism. sox (2002) regulations and the requirement by important stock exchanges (e.g., the new york stock exchange) for the listed companies to have an iaf leave little room for companies to avoid iaf costs in the us, and laws in many other countries (e.g., australia, the uk) encoura

17、ge the existence of iafs for all public companies. our data indicate that while there is a variation by country, overall 56.4% of respondents report that internal auditing was required by either some law or regulation in 2006, and it was anticipated that this would increase signicantly by 2009 to 66

18、.1%.the signicant iaf cost to organizations is related to the complexity of todays information technology, where companies have increased their investments in it at a signicant rate over the past decade (seddon et al., 1999; petter et al., 2008). however, while we know that the iaf is heavily involv

19、ed with internal audits, we know very little about the extent of the iafs involvement with it audits. for example, we do not know the extent of it audits by the iafs currently as compared with the past or the future. the current study provides estimates of the extent of it audits by the iafs at the

20、time of data collection (2006) as compared with 3 years earlier (2003) and the predication of 3 years later (2009).2. background and research questionssection 404 of the us sarbanes-oxley act of 2002 (sox, 2002) requires that the management of public companies assess the effectiveness of their syste

21、ms of internal controls over nancial statement reporting. section 404 also requires that external auditors attest to the effectiveness of the system of internal controls. given the increasing use of complex information technology, such as enterprise resource management (erm) systems by companies, th

22、e assessment of the effectiveness of internal controls requires an increasing use of it audit techniques. gelinas et al. (2008, 152) assert that sox (2002) “has increased the importance of ais-related knowledge for auditors.” similar legislation in other countries (e.g., company acts in australia an

23、d the uk) also has increased management and auditor responsibility with respect to the systems of internal controls.while gelinas et al. (2008) primarily refer to the importance of ais-related knowledge for external auditors, a similar argument can be made for internal auditors, whose knowledge and

24、expertise of systems can be brought to bear to help the management of their organization to comply with section 404 of sox (2002). however, to date, no research has investigated the extent of time that the iafs spend on it audits. we present the following research question to investigate in the curr

25、ent study:3. research methodcbok (2006) contains data relating to a long list of issues of concern to the practice of internal auditing (abdolmohammadi et al., 2006), and is the most comprehensive database on the current state of the internal auditing profession world-wide (burnaby et al., 2007). th

26、e database is populated with data collected electronically by the iia from its chapters and afliates world-wide. it has data on a variety of issues from internal auditors and their organizations characteristics to the type of skills needed for the practice of internal auditing. we useresponses from caes that are needed for the purpose of the current study. the choice of caes was important to our study because they arguably have the knowledge and experience to judge cert