1、外文文献翻译INTERNALAUDITINGASANAIDTOMANAGEMENTATRAININGGROUNDFORPROMISINGJUNIOREXECUTIVES,ALIAISONBETWEENTOPMANAGEMENTANDSUPERVISORS,ANDABALANCEWHEELFORDECENTRALIZEDOPERATIONSBYWILLIAMTJEROME,IIIAUDITINGISAFUNCTIONWHICHMOSTMANAGEMENTSREGARDMOREASANECESSARYEVIL,USEFULINMINIMIZINGDISHONESTY,THANASACONSTRUC
2、TIVEGOOD,HELPFULINFACILITATINGEFFECTIVEADMINISTRATIVECONTROLMUCHOFTHISFEELINGCANBEREADILYEXPLAINEDNOTSOMANYYEARSAGOTHEONLYCONCEPTOFAUDITINGWASANARROWONEDURINGTHELAST10YEARS,HOWEVER,ABROADERANDMOREIMAGINATIVECONCEPTHASDEVELOPEDASARESULT,THEINTERNALAUDITINGDEPARTMENTTODAYSHOULDBEABLETOHELPINAVARIETYOF
3、WAYSTOMAKEADMINISTRATIONMOREEFFECTIVEINLARGESCALEINDUSTRIALENTERPRISESINORDERTOAPPRECIATETHEADVANTAGESOFMODERNINTERNALAUDITING,ITISIMPORTANTTOUNDERSTANDTHEFOLLOWINGPOINTS1THEINVESTIGATIVETECHNIQUESOFTHEINTERNALAUDITORAREBASICALLYSIMPLE,WHICHMAKESITTOAPPLYTHEMOUTSIDETHETRADITIONALACCOUNTINGANDFINANCI
4、ALAREAS2INTERNALAUDITINGISEXCELLENTTRAININGEXPERIENCEFORPROMISINGCANDIDATESWHOAREBEINGGROOMEDFORSUCHEXECUTIVEPOSITIONSASTHETREASURYORCONTROLLERSHIPFUNCTION3ITISOFTENPOSSIBLETOEXPANDTHEAREAOFDECISIONMAKINGATMIDDLEMANAGEMENTLEVELSTHROUGHAUDITSURVEILLANCEOFSUCHCENTRALOFFICEPROCEDURESASHAVEBEENESTABLISH
5、EDTOSAFEGUARDTHEEXERCISEOFDELEGATEDAUTHORITY4THEREISACOMPLEMENTARYRELATIONSHIPBETWEENTHEACTIVITIESOFTHATINTERNALAUDITDEPARTMENTANDTHOSEOFTHECOMPANYSINDEPENDENTPUBLICACCOUNTANTSINTHEFOLLOWINGPAGESIWOULDLIKETOEXAMINETHESEASPECTSOFTHEMODERNINTERNALAUDITINGCONCEPTINDETAILBASINGMYOBSERVATIONSONFIELDWORKI
6、NAWIDERANGEOFMANUFACTURINGCOMPANIES,IHOPETOSHOWTHATASTHERESULTOFANEFFECTIVEAUDITPROGRAMMANYOFTHEDIFFICULTPROBLEMSOFMODERNLARGESCALEMANAGEMENTCANBEMADELESSFORMIDABLEANDMOREWORKABLEMODERNAPPROACHSOMEOFTHESTATEMENTSANDCLAIMSADVANCEDINBEHALFOFMODERNINTERNALAUDITINGMAKEITSOUNDASTHOUGHTHECHANGESINAUDITING
7、PROCEDURESANDPHILOSOPHYTHATHAVEOCCURREDOVERTHEPASTDECADEORSOAMOUNTEDTOSOMETHINGBASICALLYDIFFERENTFROMITSOLDCOUNTERPARTFOREXAMPLE,ONEWRITERSAYS“SOSWEEPINGHASBEENTHISCHANGETHATCURRENTDEFINITIONSOFINTERNALAUDITINGBEARLITTLERESEMBLANCETOTHOSEINVOGUETENORFIFTEENYEARSAGO“THEOPENINGCHAPTEROFARECENTBOOKONIN
8、TERNALAUDITINGISWRITTENINASIMILARVEIN“THEWORDSINTERNALAUDITINGARENOTNEWINBUSINESSCIRCLES,BUTTHEPRESENTCONCEPTOFTHEINTERNALAUDITORSSCOPEANDOBJECTIVESISVERYNEWFEWCOLLEGESANDBUSINESSSCHOOLSHAVERECOGNIZEDTHEFACTTHATANEWANDDIFFERENTBRANCHOFACCOUNTINGISFIRMLYENTRENCHINGITSELF,THROUGHITSDEEDS,INTHEACCOUNTI
9、NGDIVISIONSOFOURFORWARDLOOKINGBUSINESSORGANIZATIONS,MANYOFWHICH,EVENYET,DONOTFULLYUNDERSTANDORAPPRECIATETHEPRESENTCONCEPTANDEITHERDONOTHAVETHEINTERNALAUDITFUNCTIONORCONFUSEITWITHROUTINECHECKING“AGAIN,CURRENTWRITINGSONTHESUBJECTOFINTERNALAUDITINGAREREPLETEWITHEXPRESSIONSSUCHAS“FUNCTIONALAUDIT,“BUSINE
10、SSAUDIT,“MANAGEMENTAUDIT,“AND“AUDITOFOPERATIONS,“ASCONTRASTEDWITHA“COMPLIANCEAUDIT,“FINANCIALAUDIT,“AND“BALANCESHEETAUDIT“ALTHOUGHTHEREISLITTLEDOUBTTHATTHECHANGEINTHEACTIVITIESOFTHEINTERNALAUDITDEPARTMENTSOFMANYCOMPANIESHASBEENSIGNIFICANT,ITNONETHELESSMUSTBEKEPTINMINDTHATINTERNALAUDITINGSTILLUSESMAN
11、YOFTHESAMEOLDSTARTINGPOINTSANDSTILLHASTOCOVERSUCHTRADITIONALFUNCTIONSASTHECOUNTINGOFCASHANDTHETAKINGOFINVENTORIESRATHER,THECHANGEHASBEENONEOFDEGREEANDSCOPEAUDITINGNOLONGERSTOPSWHEREITUSEDTOBROADENEDSCOPETHEEFFECTHASBEENCUMULATIVEASTHESCOPEOFAUDITINGBROADENS,TOPMANAGEMENTINCREASINGLYRECOGNIZESTHEUNIQ
12、UETRAININGPOSSIBILITIESINHERENTINTHEAUDITINGACTIVITYINTURN,HIGHERANDHIGHERCALIBERPERSONNELAREASSIGNEDTOITHENCEITSUSEFULNESSBECOMESMOREANDMOREAPPARENTTOALLLEVELSOFCOMPANYMANAGEMENT,MOREANDMOREISEXPECTEDOFIT,ANDASARESULTOFTHEWHOLEPROCESSITSSCOPEBROADENSSTILLFURTHERMORESPECIFICALLY,INTERNALAUDITORSAREN
13、OLONGERSATISFIEDTOSTOPWITHAMERECONFIRMATIONOFTHEMATHEMATICALACCURACYOFTHEAMOUNTSREPORTEDINACOMPANYSFINANCIALSTATEMENTSINSTEAD,THEYAREMORECONCERNEDWITHADETAILEDAPPRAISALOFTHEVARIOUSCOMPANYOPERATIONSTHATARERESPONSIBLEFORTHEFIGURESINTHEACCOUNTSESSENTIALLY,THEPRIMARYPURPOSEOFANINTERNALAUDITINVESTIGATION
14、TODAYISTODETERMINEWHETHERPROPERSAFEGUARDSHAVEBEENESTABLISHEDBYMANAGEMENTATALLOPERATINGLEVELSSOTHATTHECOMPANYWILLRECEIVEFULLVALUEFOREACHDOLLAROFEXPENSEINCURREDNOTEWHATADIFFERENCETHISCANMAKEITISONETHINGFORTHEAUDITORTOBESATISFIEDAFTERVERIFYINGTHEDOLLARACCURACYOFTHEREPORTEDINVENTORYITISQUITEANOTHERFORHI
15、MTODETERMINEWHETHERESTABLISHEDPROCEDURESAREBEINGFOLLOWEDBYCOMPETENTOPERATINGPERSONNELINORDERTOMINIMIZETHEAMOUNTOFSLOWMOVINGSTOCK,SCRAPANYOBSOLETEITEMS,ORSEEIFTHEPURCHASINGPROCEDURESTHEMSELVESAREBEINGCARRIEDOUTEFFECTIVELYAGAIN,ITISONETHINGTOVOUCHREPORTEDFIXEDASSETSOFAPLANTUNDERCONSTRUCTIONATTHEENDOFT
16、HEFISCALYEARANDANOTHERTOMAKEANONTHEJOBAUDITOFCHARGESTOPLANTACCOUNTASTHEYAREINCURREDINORDERTOASCERTAINTHENANDTHEREWHETHERTHECOMPANYISRECEIVINGFULLVALUEINACCORDANCEWITHTHECONTRACTEDPURCHASEANDENGINEERINGSPECIFICATIONSBUTHOWEVERDIFFERENTTHESELEVELSOFINVESTIGATIONMAYBE,ANDDESPITETHEMOREEXHAUSTIVEINQUIRY
17、USUALLYREQUIREDBYTHEMODERN“FUNCTIONAL“OR“BUSINESSTYPE“AUDIT,THEFACTREMAINSTHATTHESAMEUNDERLYINGDOCUMENTSAREUSEDBOTHTHEDIFFERENCESANDTHESIMILARITIESOFTHENEWANDOLDCONCEPTSOFAUDITINGMAYBESEENFROMANEXAMPLETHEAUDITORTODAYMIGHTSTARTONEPHASEOFHISAUDITBYTHUMBINGTHROUGHSEPARATEPILESOFPURCHASEREQUISITIONS,INV
18、OICES,PURCHASEORDERS,BILLSOFLADING,ANDRECEIVINGREPORTSHEMIGHTALSOLOOKOVERTHEPURCHASEDEPARTMENTCORRESPONDENCEFILEINTHECOURSEOFTHISEXAMINATIONHEMIGHTWONDERWHYCERTAINITEMSCOSTSOMUCH,ORWEREORDEREDINSUCHLARGEQUANTITIESORSOFREQUENTLY,ORWERESHIPPEDVIAEXPRESSINSTEADOFBYFREIGHT,ORWEREOBTAINEDFROMONLYONESUPPL
19、IERINSTEADOFSEVERAL,ORWERECONTINUALLYBEINGORDEREDONARUSHBASISACCORDINGLY,THOSEDOCUMENTSWHICHTHEAUDITORQUESTIONSFORBUSINESSREASONSMIGHTBESORTEDOUTINONEPILEONHISDESKTHOSEWHICHHEQUESTIONSFORMATHEMATICALACCURACY,INANOTHERPILEANDTHOSEDOCUMENTSWHICHSEEMTOHIMINCOMPLETEORIMPROPERLYPROCESSED,ANDWHICHTHEREFOR
20、ESUGGESTPROCEDURALWEAKNESSES,INATHIRDPILETOFINDANSWERSTOHISQUESTIONS,THEAUDITORMAYHAVETOINTERVIEWINDIVIDUALOPERATINGPERSONNELINALLTHEFOURCORNERSOFTHEPLANTHEMAYVISITTHESTOREROOMTOSEETHECONDITIONANDQUALITYOFSOMEMERCHANDISEINQUESTIONHEMAYGOOUTONTHEPLANTFLOORTOLEARNHOWSOMEOTHERITEMISUSEDHEMAYCONCEIVABLY
21、QUERYTHEPLANTORHOMEOFFICEENGINEERSONTHENECESSITYOFUSINGTHISSCARCEMATERIALORONTHESEEMINGLYCOSTLYSPECIFICATIONFORTHATPARTICULARPRODUCTANDSOONMANAGEMENTNEEDSITISINRESPONSETOCERTAINMANAGEMENTNEEDSTHATINTERNALAUDITDEPARTMENTSHAVEGROWNOUTOFTHEIROLDERFUNCTIONOFMERELYVERIFYINGINVOICESFORARITHMETICALACCURACY
22、,VOUCHINGASSETS,CHECKINGDOCUMENTSFORPROPERAUTHORIZATIONS,ANDTHELIKEOFPARTICULARIMPORTANCEARETHOSENEEDSWHICHSTEMDIRECTLYFROMTHETRENDTOWARDDECENTRALIZATIONTHATISCHARACTERISTICOFTHEOPERATIONSOFANINCREASINGNUMBEROFLARGECOMPANIESDECENTRALIZATIONOFCOURSEPUTSANADDEDRESPONSIBILITYONTHEMIDDLEMANAGEMENTEXECUT
23、IVESINBRANCHPLANTS,SUBSIDIARIES,ANDMARKETINGDIVISIONSTOMAKETHEIROWNDECISIONSANDTOSOLVETHEIROWNOPERATINGPROBLEMSWITHINTHEBROADERFRAMEWORKOFGENERALCOMPANYPOLICIESANDPROCEDURESCONTINUEDEXPANSIONOFFACILITIESHASTHUSMADEITINCREASINGLYDIFFICULTFORMANYHOMEOFFICEMANAGEMENTSTOTRAINCOMPETENTPERSONNELANDTOAPPRA
24、ISETHEIRPERFORMANCEINTHEFIELDEXECUTIVETRAININGSUCHCOMPANIESASCENERALELECTRIC,SHELLOIL,ANDUNITEDSTATESSTEELHAVECONSEQUENTLYBEENCAPITALIZINGONTHEOPPORTUNITYWHICHTHEINTERNALAUDITDEPARTMENTPRESENTSTOGIVEAMUTUALLYPROFITABLETRAININGTOTHOSEMENINTERESTEDINQUALIFYINGFORTHETREASURYORCONTROLLERSHIPFUNCTIONITIS
25、INTERESTINGTOCOMPARETHETRAININGOPPORTUNITIESPROVIDEDBYTHEINTERNALAUDITDEPARTMENTWITHTHESKILLSANDABILITIESWHICHARERECOGNIZEDASREQUIREMENTSOFSUCCESSFULCONTROLLERSACTUALLY,THEREISGOODTRAININGHEREFORMANYOTHERMANAGEMENTFUNCTIONSTOOINTHECOURSEOFTHEIREXAMINATIONS,INTERNALAUDITORSHAVEANUNPARALLELEDOPPORTUNI
26、TYFORGETTINGTOKNOWTHEPROBLEMSANDTHEPEOPLEINTHECOMPANYSMANYPLANTSANDOFFICESALSO,SINCEACCOUNTING,STATISTICAL,ANDFINANCIALDATAMIRRORALLTHEVARIEDPROBLEMSFACEDBYMODERNBUSINESS,WHATOTHEREXPERIENCEHOLDSBETTERPOSSIBILITIESFORCOMPANYANDCANDIDATEALIKETHANANINTELLIGENTAPPRAISALOFSUCHDATAHEREARESOMEEXAMPLESOFTH
27、EKINDOFPOSSIBILITIESIHAVEINMINDANINQUIRINGPERSONCANAPPRAISECERTAINASPECTSOFTHEENTIREPURCHASINGFUNCTIONBYCOMPARINGPRICELISTSWITHTHEBIDSOBTAINEDANDTHEPRICESACTUALLYPAIDUSINGTHEPAYROLLFIGURES,HECANTESTINCENTIVEPLANSTODETERMINEWHETHERBOTHCOMPANYANDEMPLOYEEINTERESTSAREBEINGPROPERLYSAFEGUARDEDACCOUNTSRECE
28、IVABLEPRESENTHIMWITHANOPPORTUNITYTOREVIEWCOMPANYPRICINGPOLICIESTOFINDOUTWHETHERALLCUSTOMERSAREBEINGTREATEDFAIRLY,WHETHERSHIPMENTSAREMADEASPROMISED,ANDWHETHERBOTHCUSTOMERANDCOMPANYPRODUCTANDSHIPPINGSPECIFICATIONSAREBEINGMETNEEDLESSTOSAY,ASTHETRAINEESINTHEINTERNALAUDITDIVISIONCOMPLETETHEIRAPPRENTICESH
29、IPOFTWOORTHREEYEARSANDSUBSEQUENTLYADVANCETOEXECUTIVEPOSITIONSINTHEORGANIZATION,THECOSTCONTROLCONSCIOUSNESSANDOTHERVALUESTHATTHEYHAVEGAINEDFROMTHEIRINTERNALAUDITTRAININGSTAYWITHTHEMALTERNATIVESIDONOTMEANTOINSISTTHATEVERYCOMPANYSHOULDHAVEAFORMALAUDITINGDEPARTMENTANYSUCHRIGIDITY,ITSHOULDBECLEARBYNOW,IS
30、THATANTITHESISOFMODERNINTERNALAUDITINGITISTHEAPPROACHTHATISIMPORTANT,ANDTHEQUESTIONISHOWTHEINDIVIDUALCOMPANYCANBESTORGANIZETOIMPLEMENTITNEEDLESSTOSAY,COMPANIESINDIFFERENTCIRCUMSTANCESWILLANSWERTHEQUESTIONINDIFFERENTWAYSBUTATTHESAMETIMEANYALTERNATIVESTHATDONOTRECOGNIZEINDEPENDENT,SEARCHINGANALYSISASA
31、FUNCTIONINITSOWNRIGHTARELIKELYTOBEOFLIMITEDVALUEPUBLICACCOUNTANTSINTHEMINDSOFMANYTHEWORKOFTHEINTERNALAUDITORISREGARDEDASMERELYANELABORATIONOFTHEWORKOFTHECOMPANYSPUBLICACCOUNTANTSBUTDESPITETHEUSEOFSIMILARANALYTICALTECHNIQUES,THEDIFFERENCEINTHEOBJECTIVESOFTHETWOPROFESSIONSISSUCHTHATTHERENEEDBERELATIVE
32、LYLITTLEORNOACTUALDUPLICATIONTHEPURPOSEOFTHEPUBLICACCOUNTANTSAUDIT,ONTHEONEHAND,ISTOPROVIDETHEBASISFORANINFORMEDOPINIONABOUTTHECOMPANYSFINANCIALSTATEMENTSESPECIALLYASTOTHEIRCONSISTENCYOFREPORTINGWITHPRIORYEARS,THEIRADHERENCETOGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,ANDTHEIRFAIRNESSINPRESENTINGTHECOMPA
33、NYSPRESENTFINANCIALPOSITIONTOACHIEVETHISINFORMEDOPINIONTHEPUBLICACCOUNTANTISPRIMARILYCONCERNEDWITHMAKINGTESTCHECKSTODETERMINETHEVALIDITYOFTHEREPORTEDVALUESANDWITHSTUDYINGTHEEFFECTIVENESSOFTHECOMPANYSSYSTEMOFINTERNALCONTROLTHATIS,THEACCOUNTINGCHECKSANDCOUNTERCHECKSSURROUNDINGBOTHTHEINCURRENCEANDTHERE
34、PORTINGOFCHANGINGVALUESTHEOBJECTIVEOFTHEMODERNINTERNALAUDITOR,ONTHEOTHERHAND,ISTOMAKEMOREDETAILEDEXAMINATIONSOFVARIOUSFINANCIALANDACCOUNTINGDOCUMENTSWITHANEYENOTONLYFORTHEACCURACYOFTHEFIGURESCOMPILEDFROMTHESEDOCUMENTSBUTALSOFORTHECLUESTHATTHEYGIVETOTHEEFFICIENCYOFOPERATIONSBYWAYOFILLUSTRATIONINANEXA
35、MINATIONOFPAYROLLS,ATESTOFTHEACCOUNTINGSAFEGUARDSANDAVERIFICATIONOFMATHEMATICALACCURACYFREQUENTLYSATISFYTHEPUBLICACCOUNTANTBUTFORTHEINTERNALAUDITOR,EXCESSIVEOVERTIMEORHIGHLABORTURNOVERMAYRAISEAWHOLEHOSTOFQUESTIONSABOUTOPERATIONSWHICHSHOULDBEBROUGHTTOTHEATTENTIONOFHOMEOFFICEMANAGEMENTOR,AGAIN,INANAUD
36、ITOFACCOUNTSRECEIVABLE,THEPUBLICACCOUNTANTHASMETHISPRIMARYRESPONSIBILITIESIFACIRCULARIZATIONOFTHESEACCOUNTSCONFIRMSTHEVALUESREPORTEDONTHECOMPANYSBALANCESHEETBUTIFTHEREAREFIGURESSHOWINGTHATSOMESALESDISTRICTSAREGRANTINGCREDITINEXCESSOFHOMEOFFICELIMITS,ORTHATDISCOUNTSANDANCILLARYSERVICESAREBEINGTOOFREE
37、LYGIVENTOTHEFAVOREDFEW,ORTHATDELIVERYDATESARENOTBEINGMETTHROUGHPOORPRODUCTIONSCHEDULINGATONEORMOREPLANTS,THEAUDITORDOESNOTCARRYOUTHISPURPOSEINTHEFIRMUNLESSHEUNCOVERSTHEMANDREPORTSACCORDINGLYTOTOPMANAGEMENTINOTHERWORDS,THEINTERNALAUDITOR,UNLIKETHEPUBLICACCOUNTANT,ISSOMETHINGINTHENATUREOFAQUALITYCONTR
38、OLSPECIALISTTHEAVAILABILITYOFAWELLSTAFFEDANDCOMPETENTGROUPOFPUBLICACCOUNTANTS,THEREFORE,HASLITTLEORNOBEARINGONTHENEEDFORANAUDITINGDEPARTMENTALTHOUGHITMAYPROPERLYINFLUENCETHECONDUCTANDOPERATIONOFTHATDEPARTMENTITISSIGNIFICANTTHATSEVERALOFTHECOUNTRYSLEADINGPUBLICACCOUNTINGFIRMSHAVERECOGNIZEDTHIS,ENCOUR
39、AGINGTHEIRCLIENTSTOMAKEFULLUSEOFINTERNALAUDITDEPARTMENTSCONCLUSIONTHEABILITYOFTHEINTERNALAUDITDEPARTMENTTOMAKEADISTINCTIVECONTRIBUTIONTOMANAGEMENTISBASEDONTHEFOLLOWINGFACTORS1THEINTERNALAUDITDEPARTMENTISABLETOCROSSALLORGANIZATIONALBOUNDS,BOTHHORIZONTALLYANDVERTICALLYITISTHEONLYGROUPHAVINGADIRECTLIAI
40、SONWITHTOPMANAGEMENTTHATCANOPERATEEFFECTIVELYATTHELOWESTMANAGEMENTECHELONS2ACCOUNTINGANDFINANCIALDATAOFFERINTERNALAUDITORSANEXCEPTIONALOPPORTUNITYTOANALYZEANDAPPRAISETHEVARIOUSOPERATIONSOFTHECOMPANY3INANYLARGEORGANIZATION,THEREISALWAYSANEEDFORCONTINUOUSAPPRAISALFROMAFRESHOUTSIDEPOINTOFVIEWFORSOMECAT
41、ALYTICAGENTOTHERWISEBUREAUCRATICINERTIAISLIKELYTODEVELOP4THEAUDITDEPARTMENTSERVESASANEXCELLENTTRAININGGROUNDFORPROMISINGJUNIOREXECUTIVES,ANDITENABLESTHEMTOCONTRIBUTETHECREATIVE,CONSTRUCTIVEENTHUSIASMSONECESSARYTOTHESUCCESSOFAMODERNINTERNALAUDITPROGRAMINTHESEWAYS,INTERNALAUDITINGDEPARTMENTSINSEVERALO
42、FTHECOUNTRYSMOSTPROGRESSIVEENTERPRISESHAVEBEENABLETOHELPMANAGEMENTCOPEWITHANUMBEROFTHEFORMIDABLEADMINISTRATIVENEEDSANDPROBLEMSFACEDBYMODERNINDUSTRYMORESPECIFICALLY,INTERNALAUDITINGMAKESITPOSSIBLETOREGULARIZETHEHANDLINGOFRECURRINGPROBLEMSITCANBRINGACCOUNTINGORDERANDCONSISTENCYTOTHEVARIOUSOPERATIONSOF
43、THECOMPANYITCANEVALUATEESTABLISHEDPOLICIESANDPROCEDURESINTERMSOFTHEIRSUCCESSINFURTHERINGCOMPANYOBJECTIVESITCANSPOTLIGHTUNSATISFACTORYSITUATIONSITCANALSOMAKEITPOSSIBLEFORUNDERMANNEDSTAFFGROUPSATTHEHOMEOFFICETOKEEPABREASTOFTHENEEDSANDACTIVITIESOFTHEIRSTAFFCOUNTERPARTSINTHEFIELDFINALLY,INTERNALAUDITING
44、OFFERSINTRIGUINGANDSEEMINGLYPARADOXICALPOSSIBILITIESFORAGREATERDELEGATIONOFHOMEOFFICEAUTHORITYTOBRANCHPLANTOFFICERS,PROVIDEDTHEREAREWORKABLESTANDARDSFORAPPRAISINGTHEPROPEREXERCISEOFDELEGATEDAUTHORITYOBVIOUSLY,THEINTERNALAUDITINGFUNCTIONALONECANNOTACCOMPLISHALLOFTHESEWONDERFULTHINGSNOMATTERHOWUNLIMIT
45、EDTHESCOPEOFRESPONSIBILITYTHATTHEAUDITINGFUNCTIONHAS,THEPRIMARYRESPONSIBILITYFORPREVENTINGDEFICIENCIESANDSTIMULATINGNEWIDEASBELONGS,NOTTOTHEAUDITDEPARTMENT,BUTTOTHEAPPROPRIATELINEANDSTAFFGROUPSINTERNALAUDITINGCANONLYBEATOOLOFGOODMANAGEMENT,NOTASUBSTITUTEFORITSOURCEWILLIAMTJEROMEINTERNALAUDITINGASANA
46、IDTOMANAGEMENT200858译文内部审计辅助性参与管理一个有前途的初级管理人员的训练场地，一个最高管理层和监事会的联络机制，一个分散行动的平衡轮作者威廉新热，杰罗姆三审计的功能在管理者认为，它在不正直的行为中作用比作为一个建设性好、有助于促进有效的管理机制更加邪恶、更加重要。这种感觉更多的可以解释为不久前的审计只是一个狭义的概念。然而，在过去的十年里，审计却开发了一个更加广泛和更加创意的概念。因此，内部审计部门在当今社会，能够用多种方式帮助大型工业企业，使管理更加有效。为了重视现代内部审计的优势，很重要的是了解以下几点（1）内部审计人员的审计技术基本上是简单的，这使得它将应用于传统
47、会计和金融领域之外。（2）内部审计人员是有希望的候选人中具有精湛训练经验的人员，也是企业中正从事整理行政事务，发挥其知识宝库和控制的功能。（3）它往往是可能扩大通过已建立保障行使权力下放的中央办公室程序的审计监察中层管理各级决策的领域。（4）具有内部审计部门活动和公司独立会计师之间的互补关系。以下，我们将研究关于现代内部审计概念方面的详细信息。根据我对制造公司在实地工作中的广泛意见，我希望能够作为一个有效的审计程序的结果，许多大型企业管理中较难的程序可以变得不那么难以应付并变得更加可行。现代化一些说法和索赔，促进了内部审计现代化，使得审计程序一次发生变化，和理论与过去的十年不同。例如一个作者说
48、当前内部审计定义与那些时尚十年或者十五年前的定义相似，十分广泛。本着同样的精神在最近的一本写关于内部审计的书中的首章写道内部审计不是一个新兴的商业概念，而是目前现代的内部审计人员的审计范围和审计目标的概念。许多学员和商业学校够承认了这一点，作为不同的会计分支，它在现代的会计学中通过其行动坚定地巩固其本身。许多甚至更多的内部审计人员并没有充分了解或者能够欣赏这个概念及内部审计的职能，并且将它与日常检查相混淆。再次，当前著作的内部审计问题是充满表达性的，例如功能审核、业务审计、管理审计、与作为对比的遵从性审核、金融审计、与操作审计、资产负债表审计。虽然有一点怀疑，但是很多公司的内部审计部门的活动变
49、化时显著的。对于内部审计始终在一些观点中应用这点必需铭记，并且仍然要包括传统的清点现金和清单的功能。甚至，这种变化已经是具有一定程度和范围的，内部审计不再在它应用的地方停止。活动范围扩大内部审计的影响已经累计。如扩大审计范围，最高管理层越来越多地认识到培训是审核活动中固有的唯一的可能性。紧接着，越来越多的高素质的人员分配在其中。因此，内部审计对公司管理层的所有级别的作用就变得越来越显然，并且被抱更多的希望，作为整个过程的结果，其范围进一步扩大。更加具体的说，内部审计人员对资金的数学精度只是为了在公司财务报表中确认报告感到不再满意。相反，他们更关心的是他们负责的账户的数据对公司各种操作的详细评估。基本上，当今内部审计调查主要目的是要确定是否在所运行的管理级别中建立了适当的保障措施，因此公司才能得到每花费一美元所拥有的价值。注意，这会发生哪些变化。验证报告清单的美元准确性是一件对于审计师而言非常满意的事，同时可以确定的另一件事是,确定既定的程序是否正在由主管工作人员操作，为了减少缓慢移动的股票，取消任何已过时的项目，或者观察自己是否正在进行有效的采购程序。再次，它是担保固定资产的建设在财政结束时进行报告的依据。再次，这是财政年度结束时，对固定资产报告的保证，另一个要收费，计划审计以确定发生的在职审计，并且该公司是否全部按照合同购买价值及工程规格接收。但
