内部审计意见的重要性【外文翻译】.doc

1、外文文献翻译原文THEIMPORTANCEOFINTERNALAUDITOPINIONSINTERNALAUDITORSPLAYANIMPORTANTROLEINTHEIRORGANIZATIONSCORPORATEGOVERNANCE,INTERNALCONTROLSTRUCTURE,RISKMANAGEMENTANALYSIS,ANDFINANCIALREPORTINGPROCESSINTHEPASTDECADE,AUDITORSACTIVELYHAVEPROVIDEDMANAGEMENTWITHCONSULTINGANDASSURANCESERVICESTOASSISTINCOMPLIA

2、NCEWITHREGULATIONSSUCHASTHEUSSARBANESOXLEYACTOF2002INTERNALAUDITRESOURCESALSOHAVEBEENEXPANDEDTOSATISFYTHEHIGHDEMANDFORSERVICESTOASSISTINEXECUTIVECERTIFICATIONOFINTERNALCONTROLSANDFINANCIALREPORTSINTHECOMINGYEARS,INTERNALAUDITORSMAYBEEXPECTEDTOEXPANDTHEIRROLETOASSUMEMORERESPONSIBILITIESINIMPROVINGRIS

3、KMANAGEMENT,REDUCINGORGANIZATIONALCOMPLEXITYANDCOSTS,ANDPARTICIPATINGINDEVELOPINGSTRATEGICANDGOVERNANCEPROCESSESFOREXAMPLE,THEUSSECURITIESANDEXCHANGECOMMISSIONSSECSPROXYDISCLOSUREENHANCEMENTSRULESRELEASEDINDECEMBERREQUIRECOMPANIESLISTEDONUSEXCHANGESTODISCLOSETHEIRGOVERNANCEMEASURES,INCLUDINGTHEIRBOA

4、RDSTRUCTURE,THEBOARDSOVERSIGHTOFRISKMANAGEMENT,ANDITSRELATIONSHIPWITHEXECUTIVECOMPENSATIONPOLICIESANDPRACTICESRICHARDCHAMBERS,APRESIDENTANDCEO,RECENTLYTOLDWEBCPA,“THENEWPROXYREQUIREMENTSWILLPLACEGREATERPRESSUREONBOARDSTODEMONSTRATETHEIRROLEINTHEOVERSIGHTOFRISKMANAGEMENT,ANDBYEXTENSION,THISPRESENTSBO

5、THCHALLENGESANDOPPORTUNITIESFORCHIEFAUDITEXECUTIVESCAESANDTHEIRINTERNALAUDITTEAMS“THEPROXYDISCLOSURERULESCREATEOPPORTUNITIESFORINTERNALAUDITORSTOREPORTONANDPROVIDETHEIROPINIONSABOUTTHEIRORGANIZATIONSCOMPLIANCEWITHITSOWNGOVERNANCEANDRISKASSESSMENTREQUIREMENTINPARTICULAR,AUDITORSMAYNEEDTOEXPRESSOPINIO

6、NSINTHEAREASOFCORPORATEGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLSINEXPRESSINGANOPINIONONTHESETHREEAREAS,INTERNALAUDITORSCANFOLLOWGUIDANCESETOUTINTHEAPRACTICEGUIDE,FORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSSEE“EXPRESSINGOPINIONS“ONPAGE49MOREOVER,THEASINTERNALAUDITSTANDARDSBOARDHASRECENTLYPROPOS

7、EDANEWPROFESSIONALPRACTICESSTANDARD,STANDARD2450OVERALLOPINIONS,THATDETAILSREQUIREMENTSFORTHEWORKTHATINTERNALAUDITORSMUSTDOIFTHEYCHOOSETOPROVIDEANOVERALLOPINIONINADDITION,PROPOSEDSTANDARD2010A2REQUIRESCAESTO“DETERMINESTAKEHOLDEREXPECTATIONSFORINTERNALAUDITOPINIONSANDOTHERCONCLUSIONS,INCLUDINGTHELEVE

8、LSOFASSURANCEREQUIRED,THROUGHDISCUSSIONWITHSENIORMANAGEMENTANDTHEBOARD“EXPRESSINGOPINIONSASMOREANDMOREINTERNALAUDITDEPARTMENTSHAVEBEGUNPROVIDINGAUDITOPINIONSTOSTAKEHOLDERS,ANEEDFORGUIDANCEHASBEENARISENPROPOSEDASTANDARD2450TAKESASTEPINTHATDIRECTIONBYDESCRIBINGTHEWORKAUDITORSMUSTDOBEFORETHEYEXPRESSANO

9、PINIONINADDITION,ANAPRACTICEGUIDE,FORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONS,PROVIDESCONSIDERABLEINFORMATIONANDADVICETHATAUDITORSSHOULDSTUDYBEFORETHEYEMBARKONOFFERINGAUDITOPINIONSTHECONTENTBELOWSUMMARIZESSOMEOFTHEPRACTICEGUIDESKEYRECOMMENDATIONSRELEVANCETHEPRACTICEGUIDEGUIDANCEFORINTERNALAUDITORS

10、,BOARDS,EXECUTIVEANDOPERATINGMANAGEMENT,REGULATORYBODIES,ANDOTHERASSURANCEPROVIDERSWHOHAVEANOBLIGATIONTOFORM,REVIEW,ORASSESSANOPINIONONANORGANIZATIONSGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLSYSTEMSINTERNALAUDITOPINIONSAREIMPORTANTBECAUSETHEYADDRESSSTAKEHOLDERSCONCERNSTHOSEOPINIONSARELIKELYTOBEDI

11、SCLOSEDTOTHEPUBLIC,WHICHMAKESTHEMACRUCIALCOMMUNICATIONCHANNELTHECRITERIAUSEDTODEVELOPAUDITOPINIONSSHOULDBETRANSPARENTANDSTATEDINTHEAUDITREPORTPLANNINGCERTAINFACTORSNEEDTOBECONSIDEREDWHENPLANNINGFORTHEOPINIONAUDITORSSHOULDASSESSWHETHERITWILLBEAMACROLEVELOPINIONBASEDONTHERESULTSOFMULTIPLEAUDITPROJECTS

12、,ORAMICROLEVELOPINIONBASEDONASINGLEPROJECTORASERIESOFSHORTTERMPROJECTSIFTHEOPINIONISPOSITIVE,THENMOREEVIDENCEANDABROADERWORKSCOPEAREREQUIREDAUDITORSSHOULDDETERMINEWHATKINDOFEVIDENCETHEYWILLNEEDTOPROVETHATTHEIROPINIONISCORRECTTHERESHOULDBEAGREEMENTONTHECRITERIATHATWILLBEUSEDINFORMINGTHEOPINIONAUDITOR

13、SSHOULDCONSIDERCAREFULLYTHETIMETHATTHEOPINIONISISSUEDANDTHESCOPEOFTHECOVERAGETHEREMUSTBEAPPROPRIATEMANAGEMENTSUPPORTFORTHEINTERNALAUDITPLANEVIDENCEGATHERINGWHENEXPRESSINGMACROLEVELOPINIONS,AUDITORSSHOULDSPECIFYTHEPURPOSEFORWHICHTHEOPINIONWILLBEUSEDDETAILTHEAUDITPROCEDURESANDGUIDANCETHATISUSEDINFORMU

14、LATINGANDEXPRESSINGINTERNALAUDITOPINIONSGATHERSUFFICIENTANDCOMPETENTEVIDENCERELEVANTTOTHEMANAGEMENTOFASTRATEGICRISKASSESSMENTPROCESSIDENTIFYTHECRITERIAFORSATISFACTORYPERFORMANCEITISPOSSIBLETOEXPRESSALIMITEDMACROLEVELOPINIONIFAUDITORSARENTABLETOCOLLECTSUFFICIENTEVIDENCEHOWEVER,THEPOTENTIALFORALIMITED

15、OPINIONSHOULDBERECOGNIZEDINADVANCEDURINGTHEPLANNINGPROCESSALLTHEAPPROPRIATEMETHODOLOGIESSHOULDBEESTABLISHEDINADVANCEWHENEXPRESSINGMICROLEVELOPINIONS,AUDITORSSHOULDESTABLISHACLEARCRITERIAFRAMEWORKFORDRAWINGCONCLUSIONSUSINGAGRADINGSCALEONANYLEVELREQUIRESAWELLDEFINEDEVALUATIONSTRUCTURE,ANDTHESCALESMUST

16、BECONSISTENTOVERTHECOURSEOFYEARSINWHICHTHEAUDITISCONDUCTEDREPORTINGTHECHIEFAUDITEXECUTIVEISTHEBESTINDIVIDUALTOPROVIDEASSURANCEONAMACROLEVELOPINIONPOSITIVEASSURANCEIMPLIESALOTOFRESPONSIBILITYANDSHOULDBEUSEDWITHCAUTIONANDCONSIDERATIONGRADINGORCOLORCODINGISANAPPROPRIATEWAYTOFORMULATEANOPINIONGRADESUSED

17、INEXPRESSINGANOPINIONSHOULDBEAGREEDUPONBYTHEINTENDEDUSERSIDEALLY,PRIORRECOMMENDATIONSALSOSHOULDBEINCLUDEDINOPINIONSANOPINIONMAYBEQUALIFIED,WHICHMEANSTHATITISSATISFACTORYOVERALLBUTTHEREARESOMECONCERNSANDRESERVATIONSWHENTHERESULTSAREREADYFOREVALUATION,AUDITORSSHOULDCONSIDERMATERIALITYRESIDUALRISKTHATT

18、HEBUSINESSOBJECTIVEWILLNOTBEACHIEVEDSHOULDBEASSESSEDIMPACTITISIMPORTANTTOUNDERSTANDWHATKINDOFIMPACTAUDITOPINIONSWILLHAVEONTHEBUSINESSTHESCOPEOFTHEISSUESISALSOIMPORTANTMOREOVER,OVERALLAUDITOPINIONSHOULDBEEXPRESSEDONCORPORATEGOVERNANCEMEASURES,INTERNALCONTROLS,ANDRISKASSESSMENTSCORPORATEGOVERNANCECORP

19、ORATEGOVERNANCECANBEUNDERSTOODINTHECONTEXTOFTHENEEDSOFANDTHERELATIONSHIPTOTHESTAKEHOLDERSOFANORGANIZATIONTHEASTANDARDSDEFINEGOVERNANCEPROCESSESAS“THEPROCEDURESUTILIZEDBYTHEREPRESENTATIONSOFTHEORGANIZATIONSSTAKEHOLDERSTOPROVIDEOVERSIGHTOFRISKANDCONTROLPROCESSESADMINISTEREDBYMANAGEMENT“CORPORATEGOVERN

20、ANCEHASCHANGEDFUNDAMENTALLYOVERTHELASTDECADEDUETONUMEROUSLARGEBUSINESSFAILURES,SOMEOFTHEMINTHEWAKEOFMASSIVEMANAGEMENTFRAUDHUGEFINANCIALLOSSESHAVELEDTOANINCREASINGFOCUSANDDEMANDSONORGANIZATIONALSTRUCTUREFROMINVESTORS,CREDITORS,ANDOTHERCONSTITUENCIESINTHISCONTEXT,ITHASBECOMEIMPORTANTTOINQUIREASTOHOWOR

21、GANIZATIONSASSURETHATPLANNEDACTIVITIESANDGUIDELINESAREINFACTBEINGIMPLEMENTEDANDAREFUNCTIONINGASINTENDEDINTERNALAUDITCANTAKEONIMPORTANTROLESINPROVIDINGSUCHASSURANCE,THUSPROMOTINGCORPORATEGOVERNANCEIMPROVINGCORPORATEGOVERNANCEANDENHANCINGTHERELIABILITYOFFINANCIALSTATEMENTSARERECEIVINGSIGNIFICANTATTENT

22、IONFROMLAWMAKERS,REGULATORS,THEFINANCIALCOMMUNITY,STANDARDSSETTINGBODIES,ANDTHEACCOUNTINGPROFESSIONTHISWELLDESERVEDATTENTIONSTEMSFROMTHEFINANCIALCRISISOFTHEPASTTWOYEARS,WIDELYPUBLICIZEDBUSINESSFAILURES,HIGHPROFILEFINANCIALSTATEMENTFRAUDS,THELACKOFVIGILANTOVERSIGHTBYBOARDSOFDIRECTORSANDAUDITCOMMITTEE

23、S,IRRESPONSIBLEMANAGEMENT,INADEQUATEGOVERNANCESTRUCTURES,ANDINEFFECTIVEAUDITFUNCTIONSACLOSEWORKINGRELATIONSHIPBETWEENTHEAUDITCOMMITTEEANDINTERNALAUDITINGCANIMPROVETHEEFFECTIVENESSOFCORPORATEGOVERNANCEFIRST,THEINDEPENDENCEANDOBJECTIVITYOFAUDITORSCANBESTRENGTHENEDWHENTHEYREPORTTHEIRFINDINGSANDOPINIONS

24、DIRECTINGTOTHEAUDITCOMMITTEESECOND,BYREVIEWINGINTERNALAUDITOPINIONSBEFORETHEYAREDISSEMINATEDTOTHEFULLBOARD,MANAGEMENT,REGULATORYBODIES,ANDOTHERINTENDEDUSERS,AUDITCOMMITTEESCANFULFILLTHEIROVERSIGHTRESPONSIBILITIESRELATEDTOFINANCIALREPORTING,INTERNALCONTROLS,RISKMANAGEMENT,EXTERNALAUDITING,WHISTLEBLOW

25、ING,ETHICS,ANDTAXESHISTORICALLY,PUBLICLYLISTEDCOMPANIESHAVENOTREPORTEDTHEIRCORPORATEGOVERNANCEACTIVITIESTOTHEEXTENTTHATTHEYREPORTTHEIRFINANCIALACTIVITIESASTHATHASBEGUNTOCHANGEINRECENTYEARS,CORPORATEGOVERNANCEREPORTINGHASGONEBEYONDTHEMANDATORYPERIODICFINANCIALREPORTSTOENCOMPASSTHEORGANIZATIONSVISION,

26、STRATEGIES,MISSION,ANDBOARDEFFECTIVENESSINTERNALAUDITORSCANFORMANOPINIONONTHEIRORGANIZATIONSCORPORATEGOVERNANCEANDCOMMUNICATETHEIRFINDINGSTOINTERESTEDSTAKEHOLDERS,INCLUDINGTHEBOARD,EXECUTIVES,EXTERNALAUDITORS,REGULATORYAGENCIES,ANDINVESTORSTHESEOPINIONSSHOULDDISCLOSEALLRELEVANTINFORMATIONABOUTTHEEFF

27、ECTIVENESSOFTHEORGANIZATIONSCORPORATEGOVERNANCEANDFOCUSONITSSUSTAINABILITYPERFORMANCEINALLAREASOFFINANCIAL,SOCIAL,ETHICAL,ANDENVIRONMENTALACTIVITYMOREOVER,THEYSHOULDPROVIDETRANSPARENTFINANCIALANDNONFINANCIALINFORMATIONONKEYPERFORMANCEINDICATORSANDTHEIRIMPACTONALLSTAKEHOLDERSASWELLASASSESSTHEORGANIZA

28、TIONSRESPONSIVENESSTOTHENEEDSOFTHOSEPARTIESRISKMANAGEMENTORGANIZATIONSOFALLTYPES,SIZES,ANDCOMPLEXITYAREFACINGAVARIETYOFRISKSTHATAFFECTTHERELIABILITYOFFINANCIALSTATEMENTSANDEFFECTIVENESSOFINTERNALCONTROLSEFFECTIVEASSESSMENTANDAPPROPRIATEREPORTINGONTHEORGANIZATIONSRISKMANAGEMENTREQUIRESINTERNALAUDITOR

29、STOUNDERSTANDTHERISKASSESSMENTPROCESSFROMSTARTTOFINISHBEFOREAUDITORSCANFORMULATEANOPINIONONRISKMANAGEMENT,THEYMUSTIDENTIFYANDMEASURERISKS,ANDWEIGHTHOSERISKSAGAINSTPOTENTIALREWARDSTOCREATESUSTAINABLEPERFORMANCEAUDITORSSHOULDENSURETHATTHEESTABLISHEDRISKASSESSMENTPROCESSISIMPROVINGSTRATEGICDECISIONMAKI

30、NGANDSUPPORTINGTHEACHIEVEMENTOFORGANIZATIONALOBJECTIVESALSO,THEYSHOULDPROVIDEADEQUATERISKASSESSMENTINFORMATIONTOTHEBOARDANDSENIORMANAGEMENTTOENABLETHEMTOMAKERISKINFORMED,STRATEGICDECISIONSMOREOVER,AUDITORSSHOULDPROVIDEASSURANCEANDCONSULTINGSERVICESTOTHEBOARD,AUDITCOMMITTEE,ANDMANAGEMENTONTHEORGANIZA

31、TIONSRISKSANDRISKAPPETITEASWELLASTHEEFFECTIVENESSOFTHEPROCESSDESIGNEDTOMANAGETHERISKSANDMINIMIZETHEIRIMPACTONFINANCIALREPORTINGINTERNALAUDITORSATUSLISTEDCOMPANIESSHOULDREPORTONTHECOMPANYSCOMPLIANCEWITHTHENEWSECPROXYDISCLOSURERULESBASEDONTHESESTEPS,AUDITORSSHOULDFORMULATEOVERALLRISKASSESSMENTOPINIONS

32、ANDCOMMUNICATEFINDINGSTOTHEAUDITCOMMITTEE,MANAGEMENT,ANDOTHERSTAKEHOLDERS,INTERNALCONTROLSINTERNALAUDITORSTRADITIONALLYHAVEUSEDARISKBASEDAPPROACHINAUDITINGCONTROLSOVERTHEIRCOMPANYSOPERATIONALEFFECTIVENESS,RELIABILITYOFFINANCIALREPORTS,ANDCOMPLIANCEWITHAPPLICABLERULESANDREGULATIONSSARBANESOXLEYSECTIO

33、NS302AND404ANDTHEUSPUBLICCOMPANYACCOUNTINGOVERSIGHTBOARDSAUDITINGSTANDARDNO5ENCOURAGEINTERNALAUDITORSTOFOCUSONCOMPLIANCEDRIVENCONTROLSWHENASSISTINGMANAGEMENTINPREPARINGREPORTSONINTERNALCONTROLOVERFINANCIALREPORTINGICFRALTHOUGHMANAGEMENTSRESPONSIBILITIESFORCOMPLIANCECANNOTBEDELEGATEDORABDICATED,AUDIT

34、ORSCANDOCUMENTTHEEFFECTIVENESSOFTHEDESIGNANDOPERATIONOFICFRASWELLASPROVIDEASSURANCEANDOPINIONSONINTERNALCONTROLTHEEXTENTOFINTERNALAUDITINGSINVOLVEMENTWITHSECTIONS302AND404DEPENDSONTHEAUDITFUNCTIONSRESOURCES,FUNDING,PERSONNELQUALIFICATIONS,ANDCHARTER,ASWELLASPROFESSIONALSTANDARDSINADDITIONTOCONSULTIN

35、GTHERECOMMENDATIONSOUTLINEDINTHEAPRACTICEGUIDE,INTERNALAUDITORSSHOULDCONSIDERPOSSIBLECHALLENGESANDOPPORTUNITIESINEXPRESSINGAUDITOPINIONS,ASWELLASUNDERSTANDTHEIROBJECTIVESANDLIMITATIONSAUDITORSSHOULDMAKERECOMMENDATIONSABOUTREMEDIALACTIONSTOIMPROVEINTERNALCONTROLSANDTAKENOTICEOFMANAGEMENTSWILLINGNESSA

36、NDCOMMITMENTTOIMPLEMENTTHOSEREMEDIESTHEQUALITYANDRELIABILITYOFINTERNALAUDITOPINIONSDEPENDSONTRANSPARENCY,CONSTRUCTIVERECOMMENDATIONS,ANDTHEOBJECTIVITY,INDEPENDENCE,ANDORGANIZATIONALSTATUSOFTHECAESIGNINGTHEREPORTTOBERELEVANT,OPINIONSANDRECOMMENDATIONSSHOULDBERELATEDTOTHEIDENTIFIEDRISKSANDINTENDEDCONT

37、ROLS,ANDSHOULDBECONSTRUCTIVE,RELIABLE,ANDCONCISEINRECOMMENDINGIMPROVEMENTSAUDITORSCANMAKESUCHRECOMMENDATIONSANDEXPRESSANOPINIONONINTERNALCONTROLBYREVIEWINGHOWMANAGEMENTDEVELOPSANDMAINTAINSANINTERNALCONTROLSYSTEMTHATISADEQUATEANDEFFECTIVEINMANAGEMENTRISKSASSESSINGTHEEFFICIENCYANDEFFECTIVENESSOFRISKMA

38、NAGEMENTPROCESSESANDCONTROLSREVIEWINGENTITYLEVELCONTROLSTHATARERELEVANTTOTHEORGANIZATIONSINTEGRITYANDETHICALVALUES,MANAGEMENTSPHILOSOPHYANDOPERATINGSTYLE,THEORGANIZATIONALSTRUCTURE,HUMANRESOURCESPOLICIESANDPROCEDURES,THECOMPETENCEANDINTEGRITYOFPERSONNEL,ANDTHEASSIGNMENTOFAUTHORITYANDRESPONSIBILITYCH

39、ALLENGINGMANAGEMENTSDECISIONSPERTAININGTOINTERNALCONTROLWHENITISAPPROPRIATEWORKINGWITHTHEORGANIZATIONSBOARD,AUDITCOMMITTEE,ANDMANAGEMENTTOFACILITATEIMPROVEMENTSINTHEINTERNALCONTROLSTRUCTUREEXPRESSEDOPINIONSONINTERNALCONTROLSHOULDBEINCLUDEDINANNUALREPORTSPROVIDINGINTERNALAUDITOPINIONSONINTERNALCONTRO

40、LSISINITSINFANCYHOWEVERWITHEXPERIENCE,AUDITORSMAYFOCUSMOREONPROVIDINGOPINIONSONTHESEASPECTSOFINTERNALCONTROLOPINIONSADDVALUEBYPROVIDINGAUDITOPINIONSANDRECOMMENDATIONS,INTERNALAUDITORSCANBETTERASSISTINTHEDESIGNANDIMPLEMENTATIONOFTHEIRORGANIZATIONSGOVERNANCEMEASURES,RISKMANAGEMENTPROCESS,ANDINTERNALCO

41、NTROLSYSTEMSCAESCANTAKEALEADERSHIPROLEINEDUCATINGANDPROMOTINGTHEIRINTERNALAUDITDEPARTMENTTOBEPROACTIVEINFORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSSOURCEZABIHOLLAHREZAEE2010“THEIMPORTANCEOFINTERNALAUDITOPINION”INTERNALAUDITOR,APRIL译文内部审计意见的重要性内部审计人员在公司治理、内部控制结构、风险管理分析和财务申报程序方面发挥了至关重要的作用。以美国2002年的萨

42、班斯奥克斯利法案为例，审计人员在过去的十年里积极提供管理咨询和保障服务以保持与章程的一致性。为了满足高要求服务，内部审计资源不断增加，从而有助于内部控制和财务报告的执行认证。在未来几年里，内审人员将会在提高风险管理，降低组织的复杂性和成本，参与发展战略和治理进程等方面扩大他们的作用并承担更多的责任。例如，12月推出的美国证券交易委员会代理披露改进规则要求公司在美国交易所上市，以便披露公司的治理措施，包括董事会结构，董事会对风险管理的监督以及它们与管理层薪资水平政策和实务的关系。理查德钱伯斯，国际内部审计协会主席和首席执行官，最近在CPA网站上指出新的代理要求向董事会施加更多的压力是为了证明董事

43、会在风险管理中的监督作用，相应地，这也使得首席审计执行官和他们的内部审计团队面临着机遇和挑战。这个代理披露规则为内审人员提出公司治理意见和风险评估要求创造了条件。特别是审计人员可能需要发表公司治理、风险管理和内部控制方面的意见。在发表这三个方面的意见时，内审人员按照国际内部审计协会实践指南，制定并发表了内部审计的指导意见（见第49页的“发表意见”）。再者，国际内部审计协会中的内部审计准则委员会最近提出一个专业实践准则2450号准则它详细说明了内审人员在工作中若要提出一个全面的意见必须做哪些工作。除此之外，提出的2010A2准则要求首席审计执行官通过与高级管理人员及董事会的讨论来确定股东对内部审

44、计意见和其他结论（包括提供保证程度）的期望值。发表意见随着越来越多的内部审计部门已开始向股东提供审计意见，指南也应运而生。国际内部审计协会2450号准则已朝这个方向迈出了一步，即通过阐述审计工作人员在他们发表审计意见之前必须做哪些工作。除此之外，国际内部审计协会实践指南提供了大量有关审计人员在其提供审计意见之前应如何进行研究的信息。下面概括了实践指南的几条关键建议。1关联性。实践指南为内审人员、董事会、经营管理者、监管机构以及其他保证提供者（他们有义务评估公司治理、风险管理和内部控制系统意见）指明了方向。内部审计意见是很重要的，因为他们探讨股东所关注的问题。这些意见很可能向公众披露，从而使之成

45、为重要的沟通渠道。用于发表审计意见的标准应该是透明的，并应在审计报告中声明。2计划。制定意见时某些因素必须考虑进去（1）审计人员应该评估它是一个基于多个审计项目结果的宏观层面意见，还是基于一个项目上或一系列短期项目的微观层面意见。（2）如果这个意见是肯定的，就需要更多的证据和进一步审计程序。（3）审计人员应该确定哪些证据是他们需要去证实他们意见的准确性的。（4）应该在形成审计意见的标准上达成一致。（5）审计人员应该认真考虑审计意见发表的时间和覆盖范围。（6）必须有一个支持内部审计计划的恰当的管理。3证据收集。审计人员发表宏观层面审计意见时应做到（1）指定目的的意见将会被使用。（2）详细说明被用

46、于制定和发表内部审计意见的审计程序和指南。（3）收集充分的和战略风险评估过程相关的证据。（4）确定令人满意的标准。如果审计人员不能收集充分的证据，他们发表的宏观层面意见可能是有局限的。然而，一个局限意见出现的可能性应该在计划过程中提前被识别。审计人员发表微观层面审计意见时应做到为得出结论建立一个清晰的标准框架。在任何不同层面使用一个等级规模需要一个明确的评价结构，并且这个规模必须与这些年的审计进程保持一致。4报告。首席审计执行官是为宏观层面意见提供保证的最佳个体。积极的保证意味着更多的责任，使用时应该慎重考虑。分级和彩色编码是一种制定审计意见的恰当方法。被预期使用者一致认同的审计意见可划分为一

47、个等级。理想情况下，原先的建议也应包含在审计意见里。一个意见若是受限制的，就意味着它整体上是令人满意的，但也有一些顾虑和保留。当结论是为评价而做准备时，审计人员应该考虑（1）实质性剩余风险的经营目标无法实现，应该进行评估。（2）影响了解不同的审计意见类型对业务的影响和明确问题的适用范围是很重要的。此外，全面的审计意见应该包括公司治理措施、内部控制和风险评估。公司治理公司治理可以理解为一个组织中利益相关者之间的关系。国际内部审计协会把治理过程定义为由该组织的利益相关者使用程序来提供风险监管和控制流程管理。公司治理在过去十年中已发生了根本变化，由于许多大型企业倒闭，紧接着又出现大量的管理舞弊行为。

48、巨大的经济损失导致投资者、债权人、顾客对公司的治理结构给予了越来越多的关注。在这种背景下，咨询关于组织如何确保计划的活动按照预期进行，如何确保指导方针的贯彻执行是很重要的。内部审计在提供保证方面担任了重要角色，从而促进公司治理。如今，改善公司治理和提高财务报表可靠性已受到立法者、监管机构、金融界、标准制定机构和会计行业的极大关注。这个极大的关注源自过去两年的金融危机，它广泛宣传了企业破产，明显的财务报表欺诈行为，董事会和审计委员会缺乏对监管的警惕，不负责任的管理，不完善的治理结构和无效的审计功能等一系列问题。审计委员会和内部审计之间紧密的工作关系能提高公司治理的有效性。首先，当审计人员直接向审

49、计委员会报告审计意见时，他们的独立性和客观性能提高。其次，审计人员向全体董事、管理层、监管机构和其他预期使用者公布内部审计意见之前，内部审计意见应事先通过审查。只有这样，审计委员才可履行与财务报告、内部控制、风险管理、外部审计、检举、伦理、税收等相关的监督责任。从历史来看，上市公司在公布其金融活动的范围时未能公布他们的公司治理活动。随着近几年的变化，公司治理报告已超越了强制性的定期财务报告，它把组织的远景、战略、使命和董事会的效力也包括在内。内审人员能形成一种有关公司治理方面的意见，并与利益相关者（董事会、主管、外部审计人员、监管机构、投资者）交流他们的研究结果。这些意见应该披露所有和公司治理有效性相关的信息，注重在财政、社会、伦理、环境活动领域的可持续发展。此外，他们应该提供透明的财务和非财务信息，即关键绩效指标以及这些指标对所有股东产生的影响，同时评估组织机构对交易双方需求的反应情况。风险管理任何类型、大小和复杂性的组织正在面临各种各样影响财务报表可靠性和内部控制有效性的风险。对组织风险管理的有效评估和恰当报告需要内审人员自始自终了解风险评估过程。在审计人员制定风险管理意见之前，他们必须识别和衡量风险，并权衡这些风险可能带来的回报，创造可持续的业绩。审计人员应当确保所建立的风险评估过程能提高战略决策