【审计实操经验】不是人人都能做内审(中英对照)

只分享有价值的知识点，本文由梁志飞老师精心收编，大家可以下载下来好好看看！【审计实操经验】不是人人都能做内审（中英对照）

Thejobofaninternalauditoristoevaluate,analyze,reachconclusions,andprovideobjectiveopinions.Thejobislikethatofadoctor,assessingthehealthofthecompany,diagnosingillness,andprescribingacoursetorecovery.Todothis,theauditormustpossessspecialqualities:内审的工作就是评估、分析、达成结论并提供客观意见。有点象医生，评估公司的健康情况，然后诊断开方。要做到这点，内审必须具备下列素质：Anauditorismulti-skilled,understandingeverypartofthebusiness,andcloselyalignedwithbusinessobjectives.内审人员必须多才多艺，了解企业的方方面面，并且紧扣公司目标。Anauditorhastheabilitytosiftthroughminutedetail,whilekeepingthebigpictureinmind.内审人员要能够大处着眼，小处着手。Theauditorfacesdifficultproblemsandoftentimesdifficultpeople,whilemaintainingthecoolcalmnessthatcomeswithexperienceandself-confidence.内审工作经常面临难题，经常要面对一些难以相处的人，而同时又要保持冷静，这种冷静来自经验和自信。Theauditoristheshinningexampleofcommitment,dedication,contribution,andhardwork–becauseeveryoneiswatchingtoseeiftheauditorstumbles.内审人员必须全力以赴，奉献自己，做出贡献，努力工作，因为内审出错的时候每个人都睁着眼睛看。Anauditorhasthickskin,acontrolledtemper,naturalcuriosity,unforgivingtenacityandevenasenseofhumor.内审人员必须能够忍耐，控制自己的脾气，对事物保持好奇心，不屈不挠，同时还保持一份幽默感。Auditorsmaximizethesynergythatcomesfromteameffort,sharingtheirownknowledgeandexpertiseforcollectivesuccess,whilemaintainingtheiruniqueindividualism.内审人员最大程度发挥团队合作精神，为集体的成功分享自己的知识和专长，同时内审人员又要自力更生。Theauditor’scustomeriseveryone.内审的客户是所有人。Anauditorisalifetimestudent,alwayslearningnewtechnologiesandcontinuouslyimproving.内审人员活到老，学到老，不断学习新技术，不断充实自己。Anauditorisabletobuildpositiveworkingrelationshipswiththosewhomayseethemasadistraction–earning,everyday,thetrustandrespectofwaryandsuspectminds.有些人认为内审成事不足败事有余，这些人谨慎而多疑，内审人员要能够和他们建立良好的工作关系，要能获得他们的尊重。Troublesarepartofthejob;itjustgoeswiththeterritory.Theauditorseeseachproblemasanopportunity,deflectingobstacleslikeasuperherodeflectsbullets.对内审来说，麻烦是家常便饭，麻烦和这个职业有不解之缘。内审人员要觉得麻烦就是机会，避开障碍物要象超人避过子弹一样轻松。Anauditorisaquantitativeanalyst,critic,ethicist,economist,engineer,detective,changeagentandabovealltheconsummateprofessional.内审人员是定量分析师，批评家，伦理学家，经济学家，工程师，侦探，改革先锋，一句话，必须是完美的职业主义者。Whenfacedwithadilemma,theauditorresortstoclearthinkingandlevelheadeddecision-making.面临两难处境时，内审人员要考虑清楚，然后做出决策。Anauditorisanexpertprojectmanager,abletoplan,organize,andexecutecomplexprojects–onschedule,whilejugglingseveralotherequallycomplexprojectsatthesametime.内审人员是项目管理专家，要会按照时间表制定计划，组织事务，把复杂的项目付诸执行，同时还得处理手头其他同样复杂的项目。Auditorsarenotafraidtotackleunpleasanttasks.Theyaskthetoughquestions.内审人员要不畏艰难，大胆质问。Anauditorisanaccomplishedcommunicator,andanevenbetterlistener.内审人员要善于交流，同时更要善于聆听。Waste,poorquality,inefficiency,andunmanagedriskaretheenemiesofeveryauditor.浪费、粗制烂造、磨洋工、疏忽风险，这些都是每个内审人员的敌人。Rewards,recognition,andevenasimple“thank-you”canbefewandfarbetween.Theauditor’sjobsatisfactioncomesfromknowingtheresultsoftheirworkaddsvalueandpreventsbadthingsfromhappening.对内审人员来说，奖赏、对工作的肯定、甚至一句简单的“谢谢”都少而又少。如果知道自己的工作能够增加价值，能够防患于未然，从这些，内审人员获得工作的满足。Theauditoralwaysrepresentsthebestinterestsofthecompanyandleadership,whileencouragingexcellencefromeachorganization,andnurturingthebesttalentsandeffortfromeveryindividual.内审人员鞭策整个组织追求卓越，激发每个人的内在禀赋和工作热情，同时又是公司和领导层利益的忠实代表。Anauditordoesallthiswhilebeingunderappreciated,underinformed,isolatedandsometimesexcluded.内审做了这么多，但工作经常不怎么被欣赏，很多信息不向内审人员沟通，内审人员被人为的孤立起来，甚至被排斥在外。Thejobofaninternalauditorisspecialandnotjustanyonecandoit.Itisaprofessionfilledwithexcitementandpurpose;importantwork,thatdemandsspecialpeopletocarryitout.Yes,ittakesaspecialpersontobeanauditor.内审工作很特殊，不是任何人都能够