1、1外文文献翻译译文一、外文原文原文THEOUTSOURCINGOFINTERNALAUDITITISASOLUTIONININCREASINGTHEQUALITYOFINTERNALAUDIT1INTRODUCTIONABSTRACTTHEDYNAMISMOFTHEECONOMICALENVIRONMENTWHERECOMPANIESACTIVATESUPPOSEFORTHEMACONTINUOUSLYSEARCHOFSOLUTIONSFORIMPROVINGOVERTHECONTROLOFACTIVITIESDEVELOPEDASOLUTIONISTOADOPTTHEINTERNALAUDI
2、TFUNCTION,ANDTHISOFFERSANSWERSTOTHEQUESTIONSWHICHUSUALLYTHEMANAGEROFTHECOMPANYASKSHIMSELFABOUTHOWHEORSHEANDHISCOLLABORATORSCOULDHAVEAGOODANDEFFICIENTCONTROLOVERTHEACTIVITIESDEVELOPEDFORTHEPOSITIVERESULTSOFTHEIMPLEMENTATIONOFTHEINTERNALAUDITFUNCTIONISNECESSARYTOBEANINDEPENDENTFUNCTION,WITHOUTPRESSURE
3、SOROTHERINFLUENCESWHICHCOULDSTOPTHEACHIEVINGTHESETTLEDOBJECTIVESWEWILLTRYTOFINDINWHATMEASURETHEOUTSOURCINGOFTHEINTERNALAUDITFUNCTIONCOULDDETERMINETHEINCREASINGOFTHEQUALITYOFTHEINTERNALAUDIT,UNDERLINGTHEADVANTAGESANDDISADVANTAGESWHICHCOULDBEGENERATED,TRYINGTOISSUEFEWRELEVANTCONCLUSIONSKEYWORDSINTERNA
4、LAUDIT,OUTSOURCING,INDEPENDENCE,INTERNALAUDITORSINPRESENT,WEARECONFRONTEDWITHAVERYQUICKLYEVOLUTIONANDSPECTACULAROFTHEINTERNALAUDITFUNCTIONONTHEGLOBALPLANANDALSOINROMANIA,ANDTHISFACTISDUETOTHECONSCIENCEMOREANDMOREOFTHECOMPANIESMANAGEMENTFORTHENECESSITYANDTHEIMPORTANCEOFTHEINTERNALAUDITINTHECOMPANYSTR
5、UCTUREINTHISWAY,EVENTHEMANAGERSOFTHESMALLCOMPANIESBEGINTOBEINTERESTEDINADVANTAGESOFTHEINTERNALAUDITFUNCTIONSINSPITEOFTHEADVANTAGESOFTHEINTERNALAUDIT,THEMANAGERSASKTHEMSELVES2WHICHWOULDBETHEEFFORTCOSTSUPPOSEDBYTHESETTLINGOFTHISFUNCTIONOFINTERNALAUDITAREJUSTIFIEDTHESECOSTSRELATIVETOTHEBENEFITSOBTAINED
6、AFTERTHEIMPLEMENTATIONOFTHEINTERNALAUDITFUNCTIONINTHECOMPANYTHESETTLINGOFTHEINTERNALAUDITFUNCTIONINTHECOMPANYSUPPOSES,FROMANADMINISTRATIVEPOINTOFVIEW,TOHIREAINTERNALAUDITTEAMCOORDINATEDBYARESPONSIBLEPERSONFORLEADINGTHETEAM,ASSURINGTHENECESSARYCONDITIONSFORWORKINGPLACE,EQUIPMENTS,ETCANDOFCOURSETHESAL
7、ARYFORTHEHIREDPERSONONTHEOTHERSIDE,WEHAVETOCONSIDERFEWESSENTIALASPECTSINIMPLEMENTATIONOFTHEINTERNALAUDITFUNCTIONINORDERTHATTHERESULTSTOBETHEBESTSO,THEINTERNALAUDITFUNCTIONMUSTBECHARACTERIZEDBYINDEPENDENCEANDTOBEFREEOFEVERYPRESSUREORINFLUENCEWHICHCOULDSTOPTHEACHIEVINGTHESETTLEDOBJECTIVESTHEPROFESSION
8、ALINTERNALAUDITSTANDARDSUNDERLINETHEDOUBLEIMPORTANCEOFTHEINTERNALAUDITINDEPENDENCETHEINDEPENDENCEOFTHEDEPARTMENTINSIDETHECOMPANY,WHICHDETERMINESTHESITUATIONOFTHEINTERNALAUDITATAHIGHERLEVEL,SIMPLESAIDITISSUBORDINATEDONLYTOTHETOPMANAGEMENTTHEINDEPENDENCEOFTHEINTERNALAUDITORWILLASSURETHEOBJECTIVECHARAC
9、TEROFTHEACTIVITIESANDTHERESULTSOFTHEINTERNALAUDITTHEINDEPENDENCEOFTHEINTERNALAUDITORSISSUSTAINEDFORELIMINATINGTHEPRACTICALVERYOFTENFOUNDED,ANDTHATISTHESUPRACONCENTRATEACTIVITYOFTHEINTERNALAUDITORWITHDIFFERENTDUTIES,WHICHDONTHAVETOBEINTHEAREAOFACTIVITYOFTHEINTERNALAUDITOR,LIKEDEFININGOFTHEPROCEDURESA
10、NDMETHODSOFWORK,EVALUATINGANDSUPERVISINGTHEEMPLOYEESOFTHECOMPANY,ADMINISTRATIVEACTIVITIES,EFFECTIVEFINANCIALCONTROLORDIFFERENTACTIVITIESOFINSPECTINGTHERESULTOFTHESUPRACONCENTRATEACTIVITYFORTHEINTERNALAUDITORISTHELOOSINGTHEINDEPENDENCEANDTHEOBJECTIVITYOFTHEINTERNALAUDITITISOBVIOUSLYTHATTHEINTERNALAUD
11、ITORCANTEVALUATEOBJECTIVEAPROCEDUREDEFINEDBYHIMSELFTHEEFFICIENCYANDTHERIGOROUSWORKOFTHEINTERNALAUDITORAREDIRECTLYDAMAGEDIFTHEINDEPENDENCEANDOBJECTIVITYAREAFFECTED,FROMTHISREASONSAREASSESSEDFEWRULESWHICHMUSTBERESPECTED3THEINTERNALAUDITORDONOTHAVEANYOPERATIONALDEPARTMENTSUBORDINATEDPOSSIBILITYASINTERN
12、ALAUDITORTOHAVEACCESSATEVERYMOMENTTOPERSONSFROMEVERYHIERARCHICALLEVEL,ATASSETSANDINFORMATIONTHERECOMMENDATIONSMADEBYTHEINTERNALAUDITORARENTCOMPULSORYFORMANAGERSOFTHECOMPANYORGANIZINGTHEINTERNALAUDITFUNCTIONANDPLACINGITINTHEDIRECTSUBORDINATIONTOTHETOPMANAGEMENTISNOTENOUGHTOASSURETHEOBJECTIVITYOFTHISA
13、CTIVITYFORANOBJECTIVEACTIVITY,THEINTERNALAUDITORHASTOAPPRECIATEINANEUTRALMODE,TOBEIMPARTIALANDTOBEWITHOUTPRECONCEIVEDIDEASISOBVIOUSLYTHATTHEIDEALINOBJECTIVITYISVERYHARTTOACHIEVED,EXISTINGALLTHETIMEAMARGINALRISKAFTERTHEINTERNALAUDITACTIVITY,NAMEDAUDITRISKTHEOBJECTIVITYMUSTBETHESCOPEWHATSHOULDBEACHIEV
14、EDANDEVERYINTERNALAUDITORHASTODOALLTHEEFFORTSFORTOUCHINGTHISSCOPETHEINDEPENDENCEANDTHEOBJECTIVITYARESOMETIMESCONTESTEDBYTHEINTERNALAUDITORSWHICHARESUBORDINATEDHIERARCHICTRYINGTOELIMINATETHISKINDOFPROBLEMS,THEREWEREDEVELOPEDNEWAPPROACHINGFORTHEINTERNALAUDITFUNCTION,ONGLOBALPLANANDALSOFORTHENATIONALPL
15、ANTHISAPPROACHINGWASCENTEREDONTHEOUTSOURCINGTOTALLYORPARTIALLYOFTHEINTERNALAUDITFUNCTIONSO,WASDEVELOPEDMOREWAYSOFAPPROACHINGCOMPLETEOUTSOURCINGOFTHEINTERNALAUDITFUNCTION,PARTNERSHIPSWITHCOMPANIESOFAUDITWITHRELEVANTEXPERIENCEINTHEINTERNALAUDITCOSOURCING,ASSURINGTHESUPPORTFORSETTINGOFTHEINTERNALAUDITF
16、UNCTIONSETUP,ANDAFTERTHISWILLBEREALIZEDBYATEAMHIREDINSIDETHECOMPANYIFWELOOKONTHEGLOBALPLANOFTHEINTERNALAUDITACTIVITYWECANSEETHATTHISSOLUTIONOFOUTSOURCINGOFTHEINTERNALAUDITSERVICESHASALREADYSOMEHISTORYANDITISGETTINGMOREANDMORESPACEANEXAMPLEINTHISWAYISASTUDYFROM1999,MADEBYTWOBRITISHSPECIALISTS,THROUGH
17、THISSTUDYTHEYISSUEDTHEASSUMPTIONTHATTHEPOTENTIALOFOUTSOURCINGOFTHEINTERNALAUDITACTIVITYWILLGROWINGINTHENEXTFEWYEARSACHIEVING25FROMTHETOTALOFTHEINTERNALAUDITSERVICESOFTHEAUDITCOMPANIESANOTHERSTUDY389RECENTMADEIN42006WITHSUBJECTS99COMPANIESLISTEDONTHEAUSTRALIANSTOCKEXCHANGEUNDERLINETHATATLEAST455OFTHE
18、COMPANIESSURVEYEDHASOUTSOURCEDTOTALLYORPARTIALLYTHEINTERNALAUDITFUNCTIONTHESECOMPANIESASSOCIATETHEOUTSOURCINGOFTHEINTERNALAUDITWITHADECREASINGTHECOSTS,USINGABETTERCONSULTANT,WITHTECHNICALCOMPETENCEINCREASEDWHICHCHARACTERIZETHEEXTERNALCONSULTANTANOTHERSTUDYREGARDINGTHETRENDSINTHEINTERNALAUDIT390,REAL
19、IZEDBYTHEONEOFTHEBIGAUDITCOMPANYFROMBIGFOURGROUPERNESTITISSIGNIFICANTIMPROVEDTHECOSTEFFICIENCYITISINCREASEDTHEASSURANCELEVELOFTHERISKSWITHTHESAMEEXPENSESORWITHLESSEXPENSESITISASSUREDTHEUNLIMITEDACCESSTOSPECIALISTSINTHISDOMAINITISASSUREDTHEACCESSTOTHEINVESTMENTINTHEMETHODOLOGY,HUMANRESOURCESANDTECHNO
20、LOGYTHEEXPECTATIONSOFTHEMANAGERWHICHISCLIENTINTHISSITUATIONREGARDINGTHISOUTSOURCINGOFTHEINTERNALAUDITFUNCTIONISREPRESENTEDBYTHEGROWINGOFTHEINTERNALAUDITCONTRIBUTIONTOTOUCHINGTHESTRATEGICALLY5OBJECTIVESOFTHECOMPANYTHEEXTERNALCONSULTANTHASRELEVANTEXPERIENCEINTHEINTERNALAUDITACTIVITYSPECIALIZEDRESOURCE
21、S,ADEQUATETOTHEEXISTENTNEEDSFLEXIBLEAPPROACHING,CLIENTORIENTATEDINSTRUMENTSANDTECHNIQUESFORPERFORMINGWORKTHEBIGGERBENEFITSREGARDINGFEWERCOTSINTHENEXTLINES,WEWILLSYNTHESIZEINATABLETHEPRINCIPALSADVANTAGESANDDISADVANTAGESWHICHAREIMPLIEDBYTHEOUTSOURCINGOFTHEINTERNALAUDIT,BECAUSEISABSOLUTELYNECESSARYINTA
22、KINGTHEDECISIONOFTHETOTALORPARTIALOUTSOURCINGOFTHISFUNCTION,TOKNOWTHEPOSITIVEANDNEGATIVEASPECTSWHICHAPPEARSWHENISADOPTEDSUCHASOLUTIONTHEOUTSOURCINGOFTHEINTERNALAUDITOUTSOURCINGTHEADVANTAGESOFTHEOUTSOURCINGTHEDISADVANTAGESOUTSOURCINGFROMTHEPOINTOFVIEWOFTHESPECIALIZATION,USINGTHEOUTSOURCINGCANFACILITA
23、TECREATIONOFTHETEAMWITHVERYGOODSKILLSINTHEAUDITEDDOMAIN,HAVINGINTHISWAYASSUREDTHEACCESSTOTHEBESTPRACTICESINTHEDOMAINATAHIGHCOMPETENCETHELEVELOFTHEOBJECTIVITYCANBEHIGHERCOMPARATIVEWITHTHEOBJECTIVITYOFTHEINTERNALAUDITORSHIREDBYTHECOMPANY,BECAUSETHEYEXTERNALCONSULTANTSDIDNTINTERACTONTHELONGTERMWITHTHEE
24、MPLOYEESOFTHECOMPANYDEPENDINGBYTHENOTORIETIESANDTHESPECIALTYOFTHECONTRACTEDAUDITTEAM,THEAUDITTEAMCOULDHAVEASIGNIFICANTTHEEXTERNALCONSULTANTDIDNTKNOWASANINTERNALAUDITORTHEENVIRONMENTANDTHECULTUREOFTHECOMPANYASWELLASANINTERNALAUDITORHIREDKNOWS,ANDTHISCANMAKEHARDERTHEACCESSTOASERIESOFRELEVANTINFORMATIO
25、N,BECAUSETHEINTERNALAUDITHIREDKNOWWHEREANDWHATTOSEARCHINCOMBATINGTHESEDISADVANTAGESSOMESPECIALISTSLIKEBLACKMOREJ391APPRECIATESTHATINSPITEOFTHELARGEEXPERIENCEOFTHEHIREDINTERNALAUDITORREGARDINGTHESPECIFICITYOFTHECOMPANYSACTIVITY,THEEXTERNALAUDITORSCANCOMPENSATEOREVENTOEXCEEDBYTHERELEVANTEXPERIENCEOFTH
26、EINTERNALAUDITORSFROMTHESPECIALIZEDAUDIT6SUPPORTFROMTHEMANAGEMENTOFTHECOMPANYELIMINATINGTHECOSTSGENERATEDBYTHERECRUITINGTHEINTERNALAUDITORSANDTHETRAININGNEEDEDFORTHEAUDITTEAMELIMINATINGTHECOSTSSUPPOSEDBYTHEINVESTMENTINTHEMETHODOLOGYANDTECHNOLOGYCONCERNINGOFTHEMANAGEMENTFORTHEBASEPROCESSESAHIGHERFLEX
27、IBILITYINALLOCATINGRESOURCESCOMPANIESTHEINTERNALAUDITORHIREDBYTHEAUDITCOMPANYEXTERNALCONSULTANT,BEINGOUTOFTHECOMPANY,CANBEACCEPTEDWITHSOMERETICENCEBYTHEAUDITEDDEPARTMENTS,BEINGINTHISWAYHARDERTODEVELOPCOLLABORATINGRELATIONSWHICHCOULDBEHELPFULINTHEINVESTIGATIONS,BEINGGENERATEDSOMETIMECULTURALORORGANIZ
28、ATIONALCONFLICTSTHEAVAILABILITYOFTHEOUTSOURCEDINTERNALAUDITORISNOTALLTHETIME,ANDEVERYMOMENTTABLENO1THEADVANTAGESANDTHEDISADVANTAGESOFTHEOUTSOURCINGOFTHEINTERNALAUDIT”ANALYZINGTHEADVANTAGESANDDISADVANTAGESTHATCOULDBEGENERATEDBYTHEOUTSOURCINGOFTHEINTERNALAUDITFUNCTION,WETRYTOLAYDOWNFEWCONCLUSIONSTHEOU
29、TSOURCINGOFTHEINTERNALAUDITISASOLUTIONWHICHHASNOABSOLUTELYGUARANTEEINEVERYSITUATION,FORAHIGHEREFFICIENCYTHANTHEINTERNALAUDITORHIREDWECONSIDERTHATTHEADVANTAGESFORTHISSOLUTIONISBIGGERINTHECASEOFSMALLANDMEDIUMCOMPANIES,RATHERTHANTHEBIGGERCOMPANIESREGARDINGTHERELATIONEXPENSESCOSTSBENEFITSINTHEPROCESSOFC
30、HOOSINGTHISOPTIONWEMUSTCONSIDERFEWESSENTIALFACTORSLIKEEXTERNALANDINTERNALENVIRONMENTWHERETHECOMPANYACTIVATES,THEDIMENSIONOFTHECOMPANY,DOMAINOFACTIVITY,THEMANAGEMENTEXPERIENCEFORMOSTORGANIZATIONSSECURITYBREACHESHAPPENFIREQUENDY,ANDTHEIRCONSEQUENCESAREHUGEWITNESSRECENTPRIVACYISSUESCONCERNINGFACEBOOKAN
31、DTHE7USFEDERALTRADECOMMISSIONSFTCSMARCHSETTLEMENTWITHRESTAURANTANDENTERTAINMENTCOMPANYDAVE（在打击这些缺点像布莱克莫尔一些专家赞赏，在内部对聘请有关公司的活动，尽管外部审计师的经验丰富，但内部审计师可以弥补甚至超过有关经验的专业审计公司）外部审计人员。内部审计人员的审计公司（外部顾问）作为该公司的反映，可以接纳一些被审计部门保持沉默，这种方式难以发展合作关系，但这可能也是有用的，在被调查或者正在生成和某个组织的冲突的时候有关的外判内部审计人员并不是在所有的时间都是可用的。表1号“对内部审计外包的优势和缺点
32、”分析优势，可以由内部产生的弊端外包审计职能，我们尝试以下几点结论内部审计外包是一个解决方案，它能保证在任何情况下内部审计人员聘用有更高的效率比；我们认为，该解决方案的优点是在中小公司有类似的情况，而不是越大费用（成本）效益的公司就有更大的关系；在选择这一选项，我们必须考虑一些基本因素，如过程外部和内部环境，激活了公司，包括公司的层面，活动领域，管理经验。12对于大多数组织。不管安全漏洞发生的频率高低，其后果都是巨大的。最近的隐私问题有关证人FACEBOOK和美国美联储的ERAL贸易委员会（FTC）三月，餐厅和娱乐DAVE和巴斯特公司因未能提供其网络上的个人信息，也没有适当的关于安全的解决办法
33、。此外，美国联邦贸易委员会继续与各组织宣布对不能为消费者提供个人信息的适当的安全定居点。这些组织研究，关于这样的事件，“自由”并不总是最“好”。到6月，超过100个案例在私权信息交流中心对“数据泄露年表”，一家位于圣地亚哥的非盈利性消费者权益保护组织上市报道维护这些“信任”组织说其中有很多经常使用个人身份信息业务，而这些过程并不是所必需的。保护消费者的数据和个人信息应该成为所有企业永无止境的焦点。随着这些隐私数据越来越多暴露在在聚光灯下的，对内部审计人员来说也是个巨大的挑战。既要确保他们的组织在制定下有适当的控制，又要减轻他们的风险。在这种环境下，审计人员现在需要做的就是要保证商业案例资料私隐性。出处勃博阿塔纳休，博塔阿夫拉姆克里斯蒂娜,内部审计的外包这是不是在提高内部审计的质量方面的解决方法C贝博波尔约大学，克卢日纳波卡，经济科学学院及工商管理系，2009，13981401。
