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ID:46849482
大小:79.50 KB
页数:17页
时间:2019-11-28
《毕业论文设计——外文翻译》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、外文文献翻译原文题目:系别:班级:学生姓名:原文一:公司治理中的内部审计问题研究专学业:号:OptimizinginternalauditTheinternalauditfunctionhasevolvedconsiderablyinthelastfewyears.Createdtoevaluatetheinternalcontrolsthatsafeguardacompany'sassets,thisfunctionwasintendedasawayofensuringcompliancewithpoliciesandpro
2、ceduresandofpreventinganddetectingfraudanderrors.Internalauditingwasthenexpandedtocoverthebroaderaspectsofcontrol,andinternalauditorsbegantoapplytheirexpertisetoareasoutsidefinance・Today,theinternalauditfunctioncanbedescribedasdynamicandfuture-oriented.ltfocusesonef
3、ficientandeffectiveoperatingactivities,theassessmentofcontrolmechanismsformajorprojectssuchasthoserelatingtomanagementinformationsystems,andriskmanagement.Itissafetosaythattheinternalauditprofessionisnowenjoyingrenewedpopularityasaresultofthenumeroushigh-profilecorp
4、oratescandalsofthepastfewyears,whichhighlightedtheimportanceofinternalauditing・Since2002,therequirementforcompaniestocomplywithSarbanesOxleyorBill198hascreatedastrongdemandforinternalauditors.Competitionforthebesttalenthasthereforeincreased,makingitnecessaryformanyc
5、ompaniestoworkhardertoretaintheirinternalauditprofessionals.WeproposesomepracticalsolutionstoenablecompaniestooptimizethisimportantfunctionandbecomeanemployerofchoiceforinternalauditorsAnticipatehumanresourceneedsCompaniesshouldprepareaninternalauditbudgetanddetermi
6、nethehumanresourcesrequiredtoperformthework.Incalculatingtheamountstosetaside,acompanycanfirstlookatwhatsimilarlysizedbusinessesinthesameindustryaredoing,anditshouldconsiderthespecificrisksitfaces.Manycompaniesbelievethatsimplyappointingamanagerisenough,butinreality
7、,thispersonwillneedseveralassistantstoaccomplishhisorhertask,especiallyifthedepartmentisbeingcreated・Oncetheinternalauditgroupisinplace,thecompanyshouldensurethatstaffisequippedwithstate-of-the-artproductivityandcommunicationtoolsinlinewithbestpractices-Thecompanysh
8、owsthatitconsidersthisfunctionimportantanditsdesiretoensurethesuccessofthemandatesentrustedtothegroupthroughitscommitmenttoprovideinternal
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