1、外文翻译原文THEIMPORTANCEOFINTERNALAUDITOPINIONSBYZABIHOLLAHREZAEEASTHEIRROLEEXPANDS,MANYAUDITORSAREPROVIDINGOPINIONSONGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLINTERNALAUDITORSPLAYANIMPORTANTINTHEIRORGANIZATIONSCORPORATEGOVERNANCE,INTERNALCONTROLSTRUCTURE,RISKMANAGEMENTANALYSIS,ANDFINANCIALREPORTINGPRO
2、CESSINTHEPASTDECADE,AUDITORSACTIVELYHAVEPROVIDEDMANAGEMENTWITHCONSULTINGANDASSURANCESERVICESTOASSISTINCOMPLIANCEWITHREGULATIONSSUCHASTHEUSSARBANESOXLEYACTOF2OO2INTERNALAUDITRESOURCESALSOHAVEBEENEXPANDEDTOSATISFYTHEBIGHDEMANDFORSERVICESTOASSISTINEXECUTIVECERTIFICATIONSOFINTERNALCONTROLSANDFINANCIALRE
3、PORTSINTHECOMINGYEARS,INTERNALAUDITORSMAYBEEXPECTEDTOEXPANDTHEIRROLETOASSUMEMORERESPONSIBILITIESINIMPROVINGRISKMANAGEMENT,REDUCINGORGANIZATIONALCOMPLEXITYANDCOSTS,ANDPARTICIPATINGINDEVELOPINGSTRATEGICANDGOVERNANCEPROCESSESFOREXAMPLE,THEUSSECURITIESANDEXCHANGECOMMISSIONSSECSPROXYDISCLOSUREENHANCEMENT
4、SRULESRELEASEDINDECEMBERREQUIRECOMPANIESLISTEDONUSEXCHANGESTODISCLOSETHEIRGOVERNANCEMEASURES,INCLUDINGTHEIRBOARDSTRUCTURE,THEBOARDSOVERSIGHTOFRISKMANAGEMENT,ANDITSRELATIONSHIPWITHEXECUTIVECOMPENSATIONPOLICIESANDPRACTICESRICHARDCHAMBERS,IIAPRESIDENTANDCEO,RECENTLYTOLDWEBCPA,“THENEWPROXYREQUIREMENTSWI
5、LLPLACEGREATERPRESSUREONBOARDSTODEMONSTRATETHEIRROLEINTHEOVERSIGHTOFRISKMANAGEMENT,ANDBYEXTENSION,THISPRESENTSBOTHCHALLENGESANDOPPORTUNITIESFORCHIEFAUDITEXECUTIVESCAESANDTHEIRINTERNALAUDITTEAMS“INTERNALAUDITORSALSOCONTRIBUTETOBETTERGOVERNANCEBYPOINTINGOUTMEANINGFULCONNECTIONSBETWEENVARIOUSPARTSOFTHE
6、ORGANIZATIONANDDIFFERENTKINDSOFRISKFARTOOMANYPEOPLETENDTOFORGETTHATCOMPANIESGROWBYTAKINGSMART,WELLCONSIDEREDRISKSINTERNALAUDITORSCANPROVIDEVALUABLEGUIDANCEBYPOINTINGOUTWHENTHEREISANIMBALANCEMOSTOFTEN,SUCHIMBALANCESWEIGHFARTOOHEAVILYTOWARDRISKAVOIDANCETHEPROXYDISCLOSURERULESCREATEOPPORTUNITIESFORINTE
7、RNALAUDITORSTOREPORTONANDPROVIDETHEIROPINIONSABOUTTHEIRORGANIZATIONSCOMPLIANCEWITHITSOWNGOVERNANCEANDRISKASSESSMENTREQUIREMENTSINPARTICULAR,AUDITORSMAYNEEDTOEXPRESSOPINIONSINTHEAREASOFCORPORATEGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLSINEXPRESSINGANOPINIONONTHESETHREEAREAS,INTERNALAUDITORSCANFOLL
8、OWGUIDANCESETOUTINTHEIIAPRACTICEGUIDE,FORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSSEE“EXPRESSINGOPINIONS“ONPAGE49MOREOVER,THEIIASINTERNALAUDITSTANDARDSBOARDHASRECENTLYPROPOSEDANEWPROFESSIONALPRACTICESSTANDARDSTANDARD2450OVERALLOPINIONS,THATDETAILSREQUIREMENTSFORTHEWORKTHATINTERNALAUDITORSMUSTDOIFTH
9、EYCHOOSETOPROVIDEANOVERALLOPINIONINADDITION,PROPOSEDSTANDARD2010A2REQUIRESCAESTO“DETERMINESTAKEHOLDEREXPECTATIONSFORINTERNALAUDITOPINIONSANDOTHERCONCLUSIONS,INCLUDINGTHELEVELSOFASSURANCEREQUIRED,THROUGHDISCUSSIONWITHSENIORMANAGEMENTANDTHEBOARD“OPINIONSSHOULDDISCLOSEALLRLEVANTINFORMATIONABOUTTHEEFFEC
10、TIVENESSOFTHEORGANIZATIONSGOVERNANCEANDFOCUSONITSSUSTAINABILITYINALLAREASOFFINANCIAL,SOCIAL,ETHICAL,ANDENVIRONMENTALACTIVITYCORPORATEGOVERNANCEIMPROVINGCORPORATEGOVERNANCEANDENHANCINGTHERELIABILITYOFFINANCIALSTATEMENTSARERECEIVINGSIGNIFICANTATTENTIONFROMLAWMAKERS,REGULATORS,THEFINANCIALCOMMUNITY,STA
11、NDARDSSETTINGBODIES,ANDTHEACCOUNTINGPROFESSIONTHISWELLDESERVEDATTENTIONSTEMSFROMTHEFINANCIALCRISISOFTHEPASTTWOYEARS,WIDELYPUBLICIZEDBUSINESSFAILURES,HIGHPROFILEFINANCIALSTATEMENTFRAUDS,THELACKOFVIGILANTOVERSIGHTBYBOARDSOFDIRECTORSANDAUDITCOMMITTEES,IRRESPONSIBLEMANAGEMENT,INADEQUATEGOVERNANCESTRUCTU
12、RES,ANDINEFFECTIVEAUDITFUNCTIONSACLOSEWORKINGRELATIONSHIPBETWEENTHEAUDITCOMMITTEEANDINTERNALAUDITINGCANIMPROVETHEEFFECTIVENESSOFCORPORATEGOVERNANCEFIRST,THEINDEPENDENCEANDOBJECTIVITYOFAUDITORSCANBESTRENGTHENEDWHENTHEYREPORTTHEIRFINDINGSANDOPINIONSDIRECTLYTOTHEAUDITCOMMITTEESECOND,BYREVIEWINGINTERNAL
13、AUDITOPINIONSBEFORETHEYAREDISSEMINATEDTOTHEFULLBOARD,MANAGEMENT,REGULATORYBODIES,ANDOTHERINTENDEDUSERS,AUDITCOMMITTEESCANFULFILLTHEIROVERSIGHTRESPONSIBILITIESRELATEDTOFINANCIALREPORTING,INTERNALCONTROLS,RISKMANAGEMENT,EXTERNALAUDITING,WHISTLEBLOWING,ETHICS,ANDTAXESHISTORICALLY,PUBLICLYLISTEDCOMPANIE
14、SHAVENOTREPORTEDTHEIRCORPORATEGOVERNANCEACTIVITIESTOTHEEXTENTTHATTHEYREPORTTHEIRFINANCIALACTIVITIESASTHATHASBEGUNTOCHANGEINRECENTYEARS,CORPORATEGOVERNANCEREPORTINGHASGONEBEYONDTHEMANDATORYPERIODICFINANCIALREPORTSTOENCOMPASSTHEORGANIZATIONSVISION,STRATEGIES,MISSION,ANDBOARDEFFECTIVENESSINTERNALAUDITO
15、RSCANFORMANOPINIONONTHEIRORGANIZATIONSCORPORATEGOVERNANCEANDCOMMUNICATETHEIRFINDINGSTOINTERESTEDSTAKEHOLDERS,INCLUDINGTHEBOARD,EXECUTIVES,EXTERNALAUDITORS,REGULATORYAGENCIES,ANDINVESTORSTHESEOPINIONSSHOULDDISCLOSEALLRELEVANTINFORMATIONABOUTTHEEFFECTIVENESSOFTHEORGANIZATIONSCORPORATEGOVERNANCEANDFOCU
16、SONITSSUSTAINABILITYPERFORMANCEINALLAREASOFFINANCIAL,SOCIAL,ETHICAL,ANDENVIRONMENTALACTIVITYMOREOVER,THEYSHOULDPROVIDETRANSPARENTFINANCIALANDNONFINANCIALINFORMATIONONKEYPERFORMANCEINDICATORSANDTHEIRIMPACTONALLSTAKEHOLDERSASWELLASASSESSTHEORGANIZATIONSRESPONSIVENESSTOTHENEEDSOFTHOSEPARTIESASMOREANDMO
17、RENTERNALAUDITDEPARTMENTSHAVEBEGUNPROVIDINGAUDITOPINIONSTOSTAKEHOLDERS,ANEEDFORGUIDANCEHASARISENPROPOSEDIIASTANDARD2450TAKESASTEPINTHATDIRECTIONBYDESCRIBINGTHEWORKAUDITORSMUSTDOBEFORETHEYEXPRESSANOPINIONINADDITION,ANIIAPRACTICEGUIDE,FORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONS,PROVIDESCONSIDERABLEI
18、NFORMATIONANDADVICETHATAUDITORSSHOULDSTUDYBEFORETHEYEMBARKONOFFERINGAUDITOPINIONSTHECHARTBELOWSUMMARIZESSOMEOFTHEPRACTICEGUIDESKEYRECOMMENDATIONSRELEVANCETHEPRACTICEGUIDEPROVIDESGUIDANCEFORINTERNALAUDITORS,BOARDS,EXECUTIVEANDOPERATINGMANAGEMENT,REGULATORYBODIES,ANDOTHERASSURANCEPROVIDERSWHOHAVEANOBL
19、IGATIONTOFORM,REVIEW,ORASSESSANOPINIONONANORGANIZATIONSGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLSYSTEMSINTERNALAUDITOPINIONSAREIMPORTANTBECAUSETHEYADDRESSSTAKEHOLDERSCONCERNSTHOSEOPINIONSARELIKELYTOBEDISCLOSEDTOTHEPUBLIC,WHICHMAKESTHEMACRUCIALCOMMUNICATIONCHANNELTHECRITERIAUSEDTODEVELOPAUDITOPINI
20、ONSSHOULDBETRANSPARENTANDSTATEDINTHEAUDITREPORTPLANNINGCERTAINFACTORSNEEDTO,BECONSIDEREDWHENPLANNINGFORTHEOPINIONAUDITORSSHOULDASSESSWHETHERITWILLBEAMACROLEVELOPINIONBASEDONTHERESULTSOFMULTIPLEAUDITPROJECTS,ORAMICROLEVELOPINIONBASEDONASINGLEPROJECTORASERIESOFSHORTTERMPROJECTSIFTHEOPINIONISPOSITIVE,T
21、HENMOREEVIDENCEANDABROADERWORKSCOPEAREREQUIREDAUDITORSSHOULDDETERMINEWHATKINDOFEVIDENCETHEYWILLNEEDTOPROVETHATTHEIROPINIONISCORRECTTHERESHOULDBEAGREEMENTONTHECRITERIATHATWILTBEUSEDINFORMINGTHEOPINIONAUDITORSSHOULDCONSIDERCAREFULLYTHETIMETHATTHEOPINIONISISSUEDANDTHESCOPEOFTHECOVERAGETHEREMUSTBEAPPROP
22、RIATEMANAGEMENTSUPPORTFORTHEINTERNALAUDITPLANEVIDENCEGATHERINGWHENEXPRESSINGMACROLEVELOPINIONS,AUDITORSSHOULDSPECIFYTHEPURPOSEFORWHICHTHEOPINIONWILTBEUSEDDETAILTHEAUDITPROCEDURESANDGUIDANCETHATISUSEDINFORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSGATHERSUFFICIENTANDCOMPETENTEVIDENCERETEVANTTOTHEMANAG
23、EMENTOFASTRATEGICRISKASSESSMENTPROCESSIDENTIFYTHECRITERIAFORSATISFACTORYPERFORMANCEITISPOSSIBLETOEXPRESSALIMITEDMACROLEVELOPINIONIFAUDITORSARENTABLETOCOLLECTSUFFICIENTEVIDENCEHOWEVER,THEPOTENTIALFORALIMITEDOPINIONSHOULDBERECOGNIZEDINADVANCEDURINGTHEPLANNINGPROCESSALLTHEAPPROPRIATEMETHODOLOGIESSHOULD
24、BEESTABLISHEDINADVANCEWHENEXPRESSINGMICROLEVELOPINIONS,AUDITORSSHOULDESTABLISHACTEARCRITERIAFRAMEWORKFORDRAWINGCONCTUSIONSUSINGAGRADINGSCALEONANYLEVELREQUIRESAWELLDEFINEDEVALUATIONSTRUCTURE,ANDTHESCATESMUSTBECONSISTENTOVERTHECOURSEOFYEARSINWHICHTHEAUDITISCONDUCTEDREPORTINGTHECHIEFAUDITEXECUTIVEISTHE
25、BESTINDIVIDUALTOPROVIDEASSURANCEONAMACROLEVELOPINIONPOSITIVEASSURANCEIMPLIESALOTOFRESPONSIBILITYANDSHOULDBEUSEDWITHCAUTIONANDCONSIDERATIONGRADINGORCOLORCODINGISANAPPROPRIATEWAYTOFORMULATEANOPINIONGRADESUSEDINEXPRESSINGANOPINIONSHOULDBEAGREEDUPONBYTHEINTENDEDUSERSIDEALLY,PRIORRECOMMENDATIONSALSOSHOUL
26、DBEINCLUDEDINOPINIONSANOPINIONMAYBEQUALIFIED,WHICHMEANSTHATITISSATISFACTORYOVERALLBUTTHEREARESOMECONCERNSANDRESERVATIONSWHENTHERESULTSAREREADYFOREVALUATION,AUDITORSSHOULDCONSIDERMATERIATITYRESIDUATRISKTHATTHEBUSINESSOBJECTIVEWILLNOTBEACHIEVEDSHOULDBEASSESSED,IMPACTTTISIMPORTANTTOUNDERSTANDWHATKINDOF
27、IMPACTAUDITOPINIONSWITTHAVEONTHEBUSINESSTHESCOPEOFTHEISSUESISATSOIMPORTANTMOREOVER,OVERALLAUDITOPINIONSSHOULDBEEXPRESSEDONCORPORATEGOVERNANCEMEASURES,INTERNALCONTROLS,ANDRISKASSESSMENTSRISKMANAGEMENTORGANIZATIONSOFALLTYPES,SIZES,ANDCOMPLEXITYAREFACINGAVARIETYOFRISKSTHATAFFECTTHERELIABILITYOFFINANCIA
28、LSTATEMENTSANDEFFECTIVENESSOFINTERNALCONTROLSEFFECTIVEASSESSMENTANDAPPROPRIATEREPORTINGONTHEORGANIZATIONSRISKMANAGEMENTREQUIRESINTERNALAUDITORSTOUNDERSTANDTHERISKASSESSMENTPROCESSFROMSTARTTOFINISHBEFOREAUDITORSCANFORMULATEANOPINIONONRISKMANAGEMENT,THEYMUSTIDENTIFYANDMEASURERISKS,ANDWEIGHTHOSERISKSAG
29、AINSTPOTENTIALREWARDSTOCREATESUSTAINABLEPERFORMANCEAUDITORSSHOULDENSURETHATTHEESTABLISHEDRISKASSESSMENTPROCESSISIMPROVINGSTRATEGICDECISIONMAKINGANDSUPPORTINGTHEACHIEVEMENTOFORGANIZATIONALOBJECTIVESALSO,THEYSHOULDPROVIDEADEQUATERISKASSESSMENTINFORMATIONTOTHEBOARDANDSENIORMANAGEMENTTOENABLETHEMTOMAKER
30、ISKINFORMED,STRATEGICDECISIONSMOREOVER,AUDITORSSHOULDPROVIDEASSURANCEANDCONSULTINGSERVICESTOTHEBOARD,AUDITCOMMITTEE,ANDMANAGEMENTONTHEORGANIZATIONSRISKSANDRISKAPPETITEASWELLASTHEEFFECTIVENESSOFTHEPROCESSDESIGNEDTOMANAGETHERISKSANDMINIMIZETHEIRIMPACTONFINANCIALREPORTINGINTERNALAUDITORSATUSLISTEDCOMPA
31、NIESSHOULDREPORTONTHECOMPANYSCOMPLIANCEWITHTHENEWSECPROXYDISCLOSURERULESBASEDONTHESESTEPS,AUDITORSSHOULDFORMULATEOVERALLRISKASSESSMENTOPINIONSANDCOMMUNICATEFINDINGSTOTHEAUDITCOMMITTEE,MANAGEMENT,ANDOTHERSTAKEHOLDERSINTERNALCONTROLSINTERNALAUDITORSTRADITIONALLYHAVEUSEDARISKBASEDAPPROACHINAUDITINGCONT
32、ROLSOVERTHEIRCOMPANYSOPERATIONALEFFECTIVENESS,RELIABILITYOFFINANCIALREPORTS,ANDCOMPLIANCEWITHAPPLICABLERULESANDREGULATIONSSARBANESOXLEYSECTIONS302AND404ANDTHEUSPUBLICCOMPANYACCOUNTINGOVERSIGHTBOARDSAUDITINGSTANDARDNO5ENCOURAGEINTERNALAUDITORSTOFOCUSONCOMPLIANCEDRIVENCONTROLSWHENASSISTINGMANAGEMENTIN
33、PREPARINGREPORTSONINTERNALCONTROLOVERFINANCIALREPORTINGICFRALTHOUGHMANAGEMENTSRESPONSIBILITIESFORCOMPLIANCECANNOTBEDELEGATEDORABDICATED,AUDITORSCANDOCUMENTTHEEFFECTIVENESSOFTHEDESIGNANDOPERATIONOFICFRASWELLASPROVIDEASSURANCEANDOPINIONSONINTERNALCONTROLTHEEXTENTOFINTERNALAUDITINGSINVOLVEMENTWITHSECTI
34、ONS302AND404DEPENDSONTHEAUDITFUNCTIONSRESOURCES,FUNDING,PERSONNELQUALIFICATIONS,ANDCHARTER,ASWELLASPROFESSIONALSTANDARDSINADDITIONTOCONSULTINGTHERECOMMENDATIONSOUTLINEDINTHEIIAPRACTICEGUIDE,INTERNALAUDITORSSHOULDCONSIDERPOSSIBLECHALLENGESANDOPPORTUNITIESINEXPRESSINGAUDITOPINIONS,ASWELLASUNDERSTANDTH
35、EIROBJECTIVESANDLIMITATIONSAUDITORSSHOULDMAKERECOMMENDATIONSABOUTREMEDIALACTIONSTOIMPROVEINTERNALCONTROLSANDTAKENOTICEOFMANAGEMENTSWILLINGNESSANDCOMMITMENTTOIMPLEMENTTHOSEREMEDIESTHEQUALITYANDRELIABILITYOFINTERNALAUDITOPINIONSDEPENDSONTRANSPARENCY,CONSTRUCTIVERECOMMENDATIONS,ANDTHEOBJECTIVITY,INDEPE
36、NDENCE,ANDORGANIZATIONALSTATUSOFTHECAESIGNINGTHEREPORTTHEQUALITYANDRELIABILITYOFINTERNALAUDITOPINIONSDEPENDSONTRANSPARENCY,CONSTRUCTIVERECOMMENDATIONS,ANDTHEOBJECTIVITY,INDEPENDENCE,ANDORGANIZATIONALSTATUSOFTHECAESIGNINGTHEREPORTTOBERELEVANT,OPINIONSANDRECOMMENDATIONSSHOULDBERELATEDTOTHEIDENTIFIEDRI
37、SKSANDINTENDEDCONTROLS,ANDSHOULDBECONSTRUCTIVE,RELIABLE,ANDCONCISEINRECOMMENDINGIMPROVEMENTSAUDITORSCANMAKESUCHRECOMMENDATIONSANDEXPRESSANOPINIONONINTERNALCONTROLBYREVIEWINGHOWMANAGEMENTDEVELOPSANDMAINTAINSANINTERNALCONTROLSYSTEMTHATISADEQUATEANDEFFECTIVEINMANAGINGRISKSASSESSINGTHEEFFICIENCYANDEFFEC
38、TIVENESSOFRISKMANAGEMENTPROCESSESANDCONTROLSREVIEWINGENTITYLEVELCONTROLSTHATARERELEVANTTOTHEORGANIZATIONSINTEGRITYANDETHICALVALUES,MANAGEMENTSPHILOSOPHYANDOPERATINGSTYLE,THEORGANIZATIONALSTRUCTURE,HUMANRESOURCESPOLICIESANDPROCEDURES,THECOMPETENCEANDINTEGRITYOFPERSONNEL,ANDTHEASSIGNMENTOFAUTHORITYAND
39、RESPONSIBILITYCHALLENGINGMANAGEMENTSDECISIONSPERTAININGTOINTERNALCONTROLWHENITISAPPROPRIATEWORKINGWITHTHEORGANIZATIONSBOARD,AUDITCOMMITTEE,ANDMANAGEMENTTOFACILITATEIMPROVEMENTSINTHEINTERNALCONTROLSTRUCTUREEXPRESSEDOPINIONSONINTERNALCONTROLSHOULDBEINCLUDEDINANNUALREPORTSPROVIDINGINTERNALAUDITOPINIONS
40、ONINTERNALCONTROLSISINITSINFANCYHOWEVERWITHEXPERIENCE,AUDITORSMAYFOCUSMOREONPROVIDINGOPINIONSONTHESEASPECTSOFINTERNALCONTROLOPINIONSADDVALUEBYPROVIDINGAUDITOPINIONSANDRECOMMENDATIONS,INTERNALAUDITORSCANBETTERASSISTINTHEDESIGNANDIMPLEMENTATIONOFTHEIRORGANIZATIONSGOVERNANCEMEASURES,RISKMANAGEMENTPROCE
41、SS,ANDINTERNALCONTROLSYSTEMSCAESCANTAKEALEADERSHIPROLEINEDUCATINGANDPROMOTINGTHEIRINTERNALAUDITDEPARTMENTTOBEPROACTIVEINFORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSZABIHOLLAHREZAEE,PHDCENTRALINTELLIGENCEAGENCYCERTIFIEDPUBLICACCOUNTANTCHINAMETEOROLOGICALADMINISTRATION,PRESIDEDOVERTHOMPSONHILLEXCELLE
42、NCE,UNIVERSITYOFMEMPHISFOGELMANCOLLEGEOFBUSINESSANDECONOMICSPROFESSOROFACCOUNTINGSOURCETOCOMMENTONTHISARTICLE,EMAILTHEAUTHORATZABIHOLLAHREZAEETHEIIAORGTIIEHASPRACTICEGUIDEANDPROPOSEDSTANDARDSONPROVIDINGINTERNALAUDITOPINIONSCANBEFOUNDINTHE“GUIDANCE“SECTIONOFWWWTHEIIAORG,APRIL2010INTERNALAUDITOR译文内部审计
43、意见的重要性由于审计作用的扩大，许多审计师所提供的关于治理，风险管理和内部控制的意见。随着其扮演的角色越来越重要，许多审计师提出了关于治理，风险管理和内部控制等观点。内部控制在组织的企业管制，内部结构控制，风险管理分析，及财务申报程序上都扮演着重要的角色。在过去的十年中，审计人员积极地为我们提供了管理咨询和保修服务，以协助其符合如2OO2年美国的萨班斯奥克斯利法案的规定。内部审计资源也已扩大，以满足协助执行认证的内部控制服务和财务报告的高需求。在未来几年内，内部审计人员可能扩大其预期作用，承担更多的责任，改善风险管理，降低组织的复杂性和成本，并参与制定战略和治理进程。例如，美国证券和交易委员会
44、（SEC的）代理发行披露规则的改进十二月份在美国交易所上市的企业，要求披露其公司治理的措施，包括其董事会结构，董事会的风险管理监督，及与高管薪酬政策关系和做法等。理查德钱伯斯IIA总裁兼首席执行官。最近知晓了注册会计师网页，“新的代理要求将出台更大的压力，以展示他们风险管理监督的作用，并推而广之，这就为首席审计和行政人员（嘉选）与内在审计队伍创造了挑战的机会。”内部审计人员也有利于更好的管理，有意义的联系并指出不同组织的各个部分和不同种风险。太多的人们常常忘记公司发展需要采取聪明的考虑周全风险。内部审计人员通过指出当有不平衡提供了宝贵的指导。代理披露规则为内部审计人员提供有关其组织的合规与它自
45、身的治理和风险评估要求意见的报告提供了机会。特别是，审计人员可能要针对地区公司治理，风险管理，及内部监控表达的意见。在表达这三方面意见的同时，内部审计人员可以按照在国际内部审计师协会成立的指导实践执行，制定并表述内部审计意见。此外，国际内部审计师协会的内部审计标准委员会最近提出了一个新的专业实践标准标准2450（见49页）。这个细节要求内部的审计工作人员选择提供整体意见必须做到。此外，拟议标准2010A2要求嘉选“确定利益相关者对内部审计意见的期望和其他结论，包括需要通过讨论保证高级管理层和董事会的水平。”这些意见应披露的所有相关信息是关于该公司治理组织的有效性和其表现在所有的可持续性金融领域
46、的重点，如社会，伦理，环保活动等。企业管制企业管治改善公司治理和加强金融可靠性声明如监管机构，金融界，标准制定机构和会计专业均接受立法。这种当之无愧的受关注源于前两年的金融危机广为宣传业务失败，高知名度的财务报表欺诈，警惕董事会董事及审计委员会的，不负责任的管理，不足治理结构和无效审计职能等等。一个紧密的审计委员会和内部审计的工作关系可以提高企业效益治理。首先，独立审计的客观性和可报到时必须加强其调查结果和审计委员会直接意见。其次，通过审查内部审计意见之前，分发给全体董事，管理，监管机构，其他的目标用户，审计委员会针对有关金融内部报告控制履行其监督职责，如风险管理，外部审计，揭发，伦理，和税收
47、等。从历史上看，上市公司没有报告治理活动的范围内，而是报告他们的金融活动。由于这已在短短几年内开始改变，公司治理报告已经超越了强制性的定期财务报告，以涵盖组织的愿景，战略，使命，和董事会的有效性。内部审计人员可以把组织的企业管治舆论的形成及他们的研究结果传达给有兴趣的利益相关者，包括董事会，管理人员，外部审计师，监管机构和投资者等。此外，他们应提供透明的财务和非财务信息的关键性能指标及其影响对所有利益相关者以及评估组织的响应能力等同于这部分的需求。随着越来越多的内部审计部门已开始对利益相关者提供审计意见，这方面的需求与引导已经兴起。国际投资协定标准2450建议审计人员的工作需要在这方面迈出的一
48、步，在他们提出想法之前。此外，国际投资协定，即实践的指南，制定和表述内部审计意见，提供了相关信息和咨询，审计人员应当学习在他们开始之前提供审计意见。下面总结了实践指南的主要建议。相关该实践指南提供了内部审计人员，董事会，执行和经营管理的指导，监管机构和其他保证供应商该承担义务形式，审查，或评估一个组织的治理，风险管理和内部控制制度等意见。内部审计意见是十分重要的，因为它们颇受利益相关者的关注。这些意见很可能会向公众披露，使他们成为关键的沟通渠道。用于开发审计意见的标准应该是透明的，在审计报告中应指出。规划在规划意见时需要考虑一下因素审计师应评估是否将是一个宏观层面的意见基础上多个审计项目的结果
49、，还是微观层面对单个项目或基于一系列的短期项目的意见。如果认为建议是可取的，那么更多的证据和更广泛的工作范围是必需的。审核员应当确定什么样的证据才能证实他们的意见是正确的。应该在形成意见的过程中达成一致的标准协议。审核员应当认真考虑发表意见的时间和可接受的范围。必须有适当的内部审计计划管理的支持。搜集证据在表述宏观层面的意见时，审计师应明确即将被采纳的建议的目的在表述和使用内部审计意见时详细审计程序和指导。搜集足够的风险评估过程战略的相关证据。确定令人满意的业绩标准。在审计人员未能收集足够的证据的情况下，有限的宏观意见是有可能被表述的。然而，有限的意见潜力在规划过程应事先确认。所有适当的方法应该是在前进中建立的。在表示微观层面的意见，审计师应建立安置委员会得出结论框架准则。任何级别上使用一个等级规模需要一个明确的评估架构，必须一致规定在这几年内通过所有的审计课程。报告首席审计执行官是个人提供一个宏观层面的意见的最好保证。正面的保证意味着很多责任，应考虑谨慎使用。分级或彩色编码是一个适当的方法来制定一个意见。等级的表达应得到目标用户的一致赞同。理想的情况下，原先的建议也应在审计意见中保留。一些建议可能是合格的，也意味着它是令人满意的整体，但也应有一些顾虑和保留。当结果是为评价准备时，审计人员应当考虑物质残留风险的经营目标
