1、1外文文献翻译译文原文THEIMPORTANCEOFINTERNALAUDITOPINIONASTHEIRROLEEXPANDS,MANYAUDITORSAREPROVIDINGOPINIONSONGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLINTERNALAUDITORSPLAYANIMPORTANTROLEINTHEIRORGANIZATIONSCORPORATEGOVERNANCE,INTERNALCONTROLSTRUCTURE,RISKMANAGEMENTANALYSIS,ANDFINANCIALREPORTINGPROCESSINTHEP
2、ASTDECADE,AUDITORSACTIVELYHAVEPROVIDEDMANAGEMENTWITHCONSULTINGANDASSURANCESERVICESTOASSISTINCOMPLIANCEWITHREGULATIONSSUCHASTHEUSSARBANESOXLEYACTOF2OO2INTERNALAUDITRESOURCESALSOHAVEBEENEXPANDEDTOSATISFYTHEHIGHDEMANDFORSERVICESTOASSISTINEXECUTIVECERTIFICATIONSOFINTERNALCONTROLSANDFINANCIALREPORTSINTHE
3、COMINGYEARS,INTERNALAUDITORSMAYBEEXPECTEDTOEXPANDTHEIRROLETOASSUMEMORERESPONSIBILITIESINIMPROVINGRISKMANAGEMENT,REDUCINGORGANIZATIONALCOMPLEXITYANDCOSTS,ANDPARTICIPATINGINDEVELOPINGSTRATEGICANDGOVERNANCEPROCESSESFOREXAMPLE,THEUSSECURITIESANDEXCHANGECOMMISSIONSSECSPROXYDISCLOSUREENHANCEMENTSRULESRELE
4、ASEDINDECEMBERREQUIRECOMPANIESLISTEDONUSEXCHANGESTODISCLOSETHEIRGOVERNANCEMEASURES,INCLUDINGTHEIRBOARDSTRUCTURE,THEBOARDSOVERSIGHTOFRISKMANAGEMENT,ANDITSRELATIONSHIPWITHEXECUTIVECOMPENSATIONPOLICIESANDPRACTICESRICHARDCHAMBERS,IIAPRESIDENTANDCEO,RECENTLYTOLDWEBCPA,“THENEWPROXYREQUIREMENTSWILLPLACEGRE
5、ATERPRESSUREONBOARDSTODEMONSTRATETHEIRROLEINTHEOVERSIGHTOFRISKMANAGEMENT,ANDBYEXTENSION,THISPRESENTSBOTHCHALLENGESANDOPPORTUNITIESFORCHIEFAUDITEXECUTIVESCAESANDTHEIRINTERNALAUDITTEAMS“THEPROXYDISCLOSURERULESCREATEOPPORTUNITIESFORINTERNALAUDITORSTOREPORTONANDPROVIDETHEIROPINIONSABOUTTHEIRORGANIZATION
6、SCOMPLIANCEWITHITSOWNGOVERNANCEANDRISKASSESSMENTREQUIREMENTSINPARTICULAR,AUDITORSMAYNEEDTOEXPRESSOPINIONSINTHEAREASOFCORPORATEGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLSINEXPRESSINGANOPINIONONTHESETHREEAREAS,INTERNALAUDITORSCANFOLLOWGUIDANCE2SETOUTINTHEIIAPRACTICEGUIDE,FORMULATINGANDEXPRESSINGINTE
7、RNALAUDITOPINIONSSEE“EXPRESSINGOPINIONS“ONPAGE49MOREOVER,THEIIASINTERNALAUDITSTANDARDSBOARDHASRECENTLYPROPOSEDANEWPROFESSIONALPRACTICESSTANDARDSTANDARD2450OVERALLOPINIONS,THATDETAILSREQUIREMENTSFORTHEWORKTHATINTERNALAUDITORSMUSTDOIFTHEYCHOOSETOPROVIDEANOVERALLOPINIONINADDITION,PROPOSEDSTANDARD2010A2
8、REQUIRESCAESTO“DETERMINESTAKEHOLDEREXPECTATIONSFORINTERNALAUDITOPINIONSANDOTHERCONCLUSIONS,INCLUDINGTHELEVELSOFASSURANCEREQUIRED,THROUGHDISCUSSIONWITHSENIORMANAGEMENTANDTHEBOARD“OPINIONSSHOULDDISCLOSEALLRELEVANTINFORMATIONABOUTTHEEFFECTIVENESSOFTHEORGANIZATIONSGOVERNANCEANDFOCUSONITSSUSTAINABILITYIN
9、ALLAREASOFFINANCIAL,SOCIAL,ETHICAL,ANDENVIRONMENTALACTIVITYCORPORATEGOVERNANCEIMPROVINGCORPORATEGOVERNANCEANDENHANCINGTHERELIABILITYOFFINANCIALSTATEMENTSARERECEIVINGSIGNIFICANTATTENTIONFROMLAWMAKERS,REGULATORS,THEFINANCIALCOMMUNITY,STANDARDSSETTINGBODIES,ANDTHEACCOUNTINGPROFESSIONTHISWELLDESERVEDATT
10、ENTIONSTEMSFROMTHEFINANCIALCRISISOFTHEPASTTWOYEARS,WIDELYPUBLICIZEDBUSINESSFAILURES,HIGHPROFILEFINANCIALSTATEMENTFRAUDS,THELACKOFVIGILANTOVERSIGHTBYBOARDSOFDIRECTORSANDAUDITCOMMITTEES,IRRESPONSIBLEMANAGEMENT,INADEQUATEGOVERNANCESTRUCTURES,ANDINEFFECTIVEAUDITFUNCTIONSACLOSEWORKINGRELATIONSHIPBETWEENT
11、HEAUDITCOMMITTEEANDINTERNALAUDITINGCANIMPROVETHEEFFECTIVENESSOFCORPORATEGOVERNANCEFIRST,THEINDEPENDENCEANDOBJECTIVITYOFAUDITORSCANBESTRENGTHENEDWHENTHEYREPORTTHEIRFINDINGSANDOPINIONSDIRECTLYTOTHEAUDITCOMMITTEESECOND,BYREVIEWINGINTERNALAUDITOPINIONSBEFORETHEYAREDISSEMINATEDTOTHEFULLBOARD,MANAGEMENT,R
12、EGULATORYBODIES,ANDOTHERINTENDEDUSERS,AUDITCOMMITTEESCANFULFILLTHEIROVERSIGHTRESPONSIBILITIESRELATEDTOFINANCIALREPORTING,INTERNALCONTROLS,RISKMANAGEMENT,EXTERNALAUDITING,WHISTLEBLOWING,ETHICS,ANDTAXESHISTORICALLY,PUBLICLYLISTEDCOMPANIESHAVENOTREPORTEDTHEIRCORPORATEGOVERNANCEACTIVITIESTOTHEEXTENTTHAT
13、THEYREPORTTHEIRFINANCIALACTIVITIESASTHATHASBEGUNTOCHANGEINRECENTYEARS,CORPORATEGOVERNANCEREPORTINGHASGONEBEYOND3THEMANDATORYPERIODICFINANCIALREPORTSTOENCOMPASSTHEORGANIZATIONSVISION,STRATEGIES,MISSION,ANDBOARDEFFECTIVENESSINTERNALAUDITORSCANFORMANOPINIONONTHEIRORGANIZATIONSCORPORATEGOVERNANCEANDCOMM
14、UNICATETHEIRFINDINGSTOINTERESTEDSTAKEHOLDERS,INCLUDINGTHEBOARD,EXECUTIVES,EXTERNALAUDITORS,REGULATORYAGENCIES,ANDINVESTORSTHESEOPINIONSSHOULDDISCLOSEALLRELEVANTINFORMATIONABOUTTHEEFFECTIVENESSOFTHEORGANIZATIONSCORPORATEGOVERNANCEANDFOCUSONITSSUSTAINABILITYPERFORMANCEINALLAREASOFFINANCIAL,SOCIAL,ETHI
15、CAL,ANDENVIRONMENTALACTIVITYMOREOVER,THEYSHOULDPROVIDETRANSPARENTFINANCIALANDNONFINANCIALINFORMATIONONKEYPERFORMANCEINDICATORSANDTHEIRIMPACTONALLSTAKEHOLDERSASWELLASASSESSTHEORGANIZATIONSRESPONSIVENESSTOTHENEEDSOFTHOSEPARTIESEXPRESSINGOPINIONSASMOREANDMOREINTERNALAUDITDEPARTMENTSHAVEBEGUNPROVIDINGAU
16、DITOPINIONSTOSTAKEHOLDERS,ANEEDFORGUIDANCEHASARISENPROPOSEDIIASTANDARD2450TAKESASTEPINTHATDIRECTIONBYDESCRIBINGTHEWORKAUDITORSMUSTDOBEFORETHEYEXPRESSANOPINIONINADDITION,ANIIAPRACTICEGUIDE,FORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONS,PROVIDESCONSIDERABLEINFORMATIONANDADVICETHATAUDITORSSHOULDSTUDYBEF
17、ORETHEYEMBARKONOFFERINGAUDITOPINIONSTHECHARTBELOWSUMMARIZESSOMEOFTHEPRACTICEGUIDESKEYRECOMMENDATIONSRELEVANCETHEPRACTICEGUIDEPROVIDESGUIDANCEFORINTERNALAUDITORS,BOARDS,EXECUTIVEANDOPERATINGMANAGEMENT,REGULATORYBODIES,ANDOTHERASSURANCEPROVIDERSWHOHAVEANOBLIGATIONTOFORM,REVIEW,ORASSESSANOPINIONONANORG
18、ANIZATIONSGOVERNANCE,RISKMANAGEMENT,ANDINTERNALCONTROLSYSTEMSINTERNALAUDITOPINIONSAREIMPORTANTBECAUSETHEYADDRESSSTAKEHOLDERSCONCERNSTHOSEOPINIONSARELIKELYTOBEDISCLOSEDTOTHEPUBLIC,WHICHMAKESTHEMACRUCIALCOMMUNICATIONCHANNELTHECRITERIAUSEDTODEVELOPAUDITOPINIONSSHOULDBETRANSPARENTANDSTATEDINTHEAUDITREPO
19、RTPLANNINGCERTAINFACTORSNEEDTOBECONSIDEREDWHENPLANNINGFORTHEOPINIONAUDITORSSHOULDASSESSWHETHERITWILLBEAMACROLEVELOPINIONBASEDONTHERESULTSOFMULTIPLEAUDITPROJECTS,ORAMICROLEVELOPINIONBASEDONASINGLEPROJECTORA4SERIESOFSHORTTERMPROJECTSIFTHEOPINIONISPOSITIVE,THENMOREEVIDENCEANDABROADERWORKSCOPEAREREQUIRE
20、DAUDITORSSHOULDDETERMINEWHATKINDOFEVIDENCETHEYWILLNEEDTOPROVETHATTHEIROPINIONISCORRECTTHERESHOULDBEAGREEMENTONTHECRITERIATHATWILTBEUSEDINFORMINGTHEOPINIONAUDITORSSHOULDCONSIDERCAREFULLYTHETIMETHATTHEOPINIONISISSUEDANDTHESCOPEOFTHECOVERAGETHEREMUSTBEAPPROPRIATEMANAGEMENTSUPPORTFORTHEINTERNALAUDITPLAN
21、EVIDENCEGATHERINGWHENEXPRESSINGMACROLEVELOPINIONS,AUDITORSSHOULDSPECIFYTHEPURPOSEFORWHICHTHEOPINIONWILLBEUSEDDETAILTHEAUDITPROCEDURESANDGUIDANCETHATISUSEDINFORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSGATHERSUFFICIENTANDCOMPETENTEVIDENCERELEVANTTOTHEMANAGEMENTOFASTRATEGICRISKASSESSMENTPROCESSIDENTIF
22、YTHECRITERIAFORSATISFACTORYPERFORMANCEITISPOSSIBLETOEXPRESSALIMITEDMACROLEVELOPINIONIFAUDITORSARENTABLETOCOLLECTSUFFICIENTEVIDENCEHOWEVER,THEPOTENTIALFORALIMITEDOPINIONSHOULDBERECOGNIZEDINADVANCEDURINGTHEPLANNINGPROCESSALLTHEAPPROPRIATEMETHODOLOGIESSHOULDBEESTABLISHEDINADVANCEWHENEXPRESSINGMICROLEVE
23、LOPINIONS,AUDITORSSHOULDESTABLISHACLEARCRITERIAFRAMEWORKFORDRAWINGCONCLUSIONSUSINGAGRADINGSCALEONANYLEVELREQUIRESAWELLDEFINEDEVALUATIONSTRUCTURE,ANDTHESCALESMUSTBECONSISTENTOVERTHECOURSEOFYEARSINWHICHTHEAUDITISCONDUCTEDREPORTINGTHECHIEFAUDITEXECUTIVEISTHEBESTINDIVIDUALTOPROVIDEASSURANCEONAMACROLEVEL
24、OPINIONPOSITIVEASSURANCEIMPLIESALOTOFRESPONSIBILITYANDSHOULDBEUSEDWITHCAUTIONANDCONSIDERATIONGRADINGORCOLORCODINGISANAPPROPRIATEWAYTOFORMULATEANOPINIONGRADESUSEDINEXPRESSINGANOPINIONSHOULDBEAGREEDUPONBYTHEINTENDEDUSERS5IDEALLY,PRIORRECOMMENDATIONSALSOSHOULDBEINCLUDEDINOPINIONSANOPINIONMAYBEQUALIFIED
25、,WHICHMEANSTHATITISSATISFACTORYOVERALLBUTTHEREARESOMECONCERNSANDRESERVATIONSWHENTHERESULTSAREREADYFOREVALUATION,AUDITORSSHOULDCONSIDERMATERIALITYRESIDUALRISKTHATTHEBUSINESSOBJECTIVEWILLNOTBEACHIEVEDSHOULDBEASSESSEDIMPACTITISIMPORTANTTOUNDERSTANDWHATKINDOFIMPACTAUDITOPINIONSWILLHAVEONTHEBUSINESSTHESC
26、OPEOFTHEISSUESISALSOIMPORTANTMOREOVER,OVERALLAUDITOPINIONSSHOULDBEEXPRESSEDONCORPORATEGOVERNANCEMEASURES,INTERNALCONTROLS,ANDRISKASSESSMENTSTHEQUALITYANDRELIABILITYOFINTERNALAUDITOPINIONSDEPENDSONTRANSPARENCY,CONSTRUCTIVERECOMMENDATIONS,ANDTHEOBJECTIVITY,INDEPENDENCE,ANDSTATUSOFTHECAESIGNINGTHEREPOR
27、TRISKMANAGEMENTORGANIZATIONSOFALLTYPES,SIZES,ANDCOMPLEXITYAREFACINGAVARIETYOFRISKSTHATAFFECTTHERELIABILITYOFFINANCIALSTATEMENTSANDEFFECTIVENESSOFINTERNALCONTROLSEFFECTIVEASSESSMENTANDAPPROPRIATEREPORTINGONTHEORGANIZATIONSRISKMANAGEMENTREQUIRESINTERNALAUDITORSTOUNDERSTANDTHERISKASSESSMENTPROCESSFROMS
28、TARTTOFINISHBEFOREAUDITORSCANFORMULATEANOPINIONONRISKMANAGEMENT,THEYMUSTIDENTIFYANDMEASURERISKS,ANDWEIGHTHOSERISKSAGAINSTPOTENTIALREWARDSTOCREATESUSTAINABLEPERFORMANCEAUDITORSSHOULDENSURETHATTHEESTABLISHEDRISKASSESSMENTPROCESSISIMPROVINGSTRATEGICDECISIONMAKINGANDSUPPORTINGTHEACHIEVEMENTOFORGANIZATIO
29、NALOBJECTIVESALSO,THEYSHOULDPROVIDEADEQUATERISKASSESSMENTINFORMATIONTOTHEBOARDANDSENIORMANAGEMENTTOENABLETHEMTOMAKERISKINFORMED,STRATEGICDECISIONSMOREOVER,AUDITORSSHOULDPROVIDEASSURANCEANDCONSULTINGSERVICESTOTHEBOARD,AUDITCOMMITTEE,ANDMANAGEMENTONTHEORGANIZATIONSRISKSANDRISKAPPETITEASWELLASTHEEFFECT
30、IVENESSOFTHEPROCESSDESIGNEDTOMANAGETHERISKSANDMINIMIZETHEIRIMPACTONFINANCIALREPORTINGINTERNALAUDITORSATUSLISTEDCOMPANIESSHOULDREPORTONTHECOMPANYSCOMPLIANCE6WITHTHENEWSECPROXYDISCLOSURERULESBASEDONTHESESTEPS,AUDITORSSHOULDFORMULATEOVERALLRISKASSESSMENTOPINIONSANDCOMMUNICATEFINDINGSTOTHEAUDITCOMMITTEE
31、,MANAGEMENT,ANDOTHERSTAKEHOLDERSINTERNALCONTROLSINTERNALAUDITORSTRADITIONALLYHAVEUSEDARISKBASEDAPPROACHINAUDITINGCONTROLSOVERTHEIRCOMPANYSOPERATIONALEFFECTIVENESS,RELIABILITYOFFINANCIALREPORTS,ANDCOMPLIANCEWITHAPPLICABLERULESANDREGULATIONSSARBANESOXLEYSECTIONS302AND404ANDTHEUSPUBLICCOMPANYACCOUNTING
32、OVERSIGHTBOARDSAUDITINGSTANDARDNO5ENCOURAGEINTERNALAUDITORSTOFOCUSONCOMPLIANCEDRIVENCONTROLSWHENASSISTINGMANAGEMENTINPREPARINGREPORTSONINTERNALCONTROLOVERFINANCIALREPORTINGICFRALTHOUGHMANAGEMENTSRESPONSIBILITIESFORCOMPLIANCECANNOTBEDELEGATEDORABDICATED,AUDITORSCANDOCUMENTTHEEFFECTIVENESSOFTHEDESIGNA
33、NDOPERATIONOFICFRASWELLASPROVIDEASSURANCEANDOPINIONSONINTERNALCONTROLTHEEXTENTOFINTERNALAUDITINGSINVOLVEMENTWITHSECTIONS302AND404DEPENDSONTHEAUDITFUNCTIONSRESOURCES,FUNDING,PERSONNELQUALIFICATIONS,ANDCHARTER,ASWELLASPROFESSIONALSTANDARDSINADDITIONTOCONSULTINGTHERECOMMENDATIONSOUTLINEDINTHEIIAPRACTIC
34、EGUIDE,INTERNALAUDITORSSHOULDCONSIDERPOSSIBLECHALLENGESANDOPPORTUNITIESINEXPRESSINGAUDITOPINIONS,ASWELLASUNDERSTANDTHEIROBJECTIVESANDLIMITATIONSAUDITORSSHOULDMAKERECOMMENDATIONSABOUTREMEDIALACTIONSTOIMPROVEINTERNALCONTROLSANDTAKENOTICEOFMANAGEMENTSWILLINGNESSANDCOMMITMENTTOIMPLEMENTTHOSEREMEDIESTHEQ
35、UALITYANDRELIABILITYOFINTERNALAUDITOPINIONSDEPENDSONTRANSPARENCY,CONSTRUCTIVERECOMMENDATIONS,ANDTHEOBJECTIVITY,INDEPENDENCE,ANDORGANIZATIONALSTATUSOFTHECAESIGNINGTHEREPORTTOBERELEVANT,OPINIONSANDRECOMMENDATIONSSHOULDBERELATEDTOTHEIDENTIFIEDRISKSANDINTENDEDCONTROLS,ANDSHOULDBECONSTRUCTIVE,RELIABLE,AN
36、DCONCISEINRECOMMENDINGIMPROVEMENTSAUDITORSCANMAKESUCHRECOMMENDATIONSANDEXPRESSANOPINIONONINTERNALCONTROLBYREVIEWINGHOWMANAGEMENTDEVELOPSANDMAINTAINSANINTERNALCONTROLSYSTEMTHATISADEQUATEANDEFFECTIVEINMANAGINGRISKSASSESSINGTHEEFFICIENCYANDEFFECTIVENESSOFRISKMANAGEMENTPROCESSESAND7CONTROLSREVIEWINGENTI
37、TYLEVELCONTROLSTHATARERELEVANTTOTHEORGANIZATIONSINTEGRITYANDETHICALVALUES,MANAGEMENTSPHILOSOPHYANDOPERATINGSTYLE,THEORGANIZATIONALSTRUCTURE,HUMANRESOURCESPOLICIESANDPROCEDURES,THECOMPETENCEANDINTEGRITYOFPERSONNEL,ANDTHEASSIGNMENTOFAUTHORITYANDRESPONSIBILITYCHALLENGINGMANAGEMENTSDECISIONSPERTAININGTO
38、INTERNALCONTROLWHENITISAPPROPRIATEWORKINGWITHTHEORGANIZATIONSBOARD,AUDITCOMMITTEE,ANDMANAGEMENTTOFACILITATEIMPROVEMENTSINTHEINTERNALCONTROLSTRUCTUREEXPRESSEDOPINIONSONINTERNALCONTROLSHOULDBEINCLUDEDINANNUALREPORTSPROVIDINGINTERNALAUDITOPINIONSONINTERNALCONTROLSISINITSINFANCYHOWEVERWITHEXPERIENCE,AUD
39、ITORSMAYFOCUSMOREONPROVIDINGOPINIONSONTHESEASPECTSOFINTERNALCONTROLOPINIONSADDVALUEBYPROVIDINGAUDITOPINIONSANDRECOMMENDATIONS,INTERNALAUDITORSCANBETTERASSISTINTHEDESIGNANDIMPLEMENTATIONOFTHEIRORGANIZATIONSGOVERNANCEMEASURES,RISKMANAGEMENTPROCESS,ANDINTERNALCONTROLSYSTEMSCAESCANTAKEALEADERSHIPROLEINE
40、DUCATINGANDPROMOTINGTHEIRINTERNALAUDITDEPARTMENTTOBEPROACTIVEINFORMULATINGANDEXPRESSINGINTERNALAUDITOPINIONSSOURCEREZAEE,ZABIHOLLAH,2010,”THEIMPORTANCEOFINTERNALAUDITOPINIONS”,INTERNALAUDITOR,NO247508一、翻译文章译文内部审计意见的重要性由于其作用的扩大，许多审计师提供了关于治理，风险管理和内部控制的意见。内部审计人员在其组织的公司治理、内部控制结构、风险管理分析、及财务报告程序中扮演了一项重要角色
41、。在过去的十年中，审计人员积极为技术咨询服务提供管理，并保证服务能够协助符合像2002年的美国萨班斯法案这样的法规。内部审计资源同样也被扩展，以满足对服务的高需求，以协助内部监控及财务报告的执行认证的高需求。在未来几年内，内部审计人员预期可能扩大其作用，承担起改善风险管理，降低组织的复杂性和成本，并在发展战略和治理进程参与更多的责任。例如，美国证券和交易委员会（SEC的）代理披露增强在十二月上映需要在美国交易所上市的披露其管治措施，包括其董事会结构，董事会的风险管理监督公司的规则，它与行政补偿政策的关系和做法。理查德钱伯斯第IIA总裁兼首席执行官，最近向网站注册会计师透露，“新的代理要求将放在
42、议会更大的压力以证明其在风险管理的监督作用，并推而广之，这带来了挑战和机会，为首席审计执行官（嘉选）和他们的内部审计队伍。”代理披露规则为内部审计报告创造了机会，并提供有关其组织与它自身的治理和风险评估的要求及他们的意见。特别是审计人员可能需要表达的公司治理，风险管理和内部控制方面的意见。在表达这三个方面的意见时，内部审计人员可以依循国际内部审计师协会实践的指南，制定并表达了内部审计的指导意见（见第49页的“表达意见”）。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标准的专业做法。标准2450全部意见，如果他们选择提供整体意见的详细要求，即对内部审计人员必须做的工作。此外，建议
43、的标准2010A2要求嘉选“确定通过与高级管理人员和董事会讨论内部审计意见和其他结论，包括所需的保证利益相关者期望的水平。”9意见应该披露所有对本组织的治理，注重其可持续发展的成效，财政，社会，伦理，环境活动的所有领域的相关信息。企业管治改善公司治理，提高财务报表的可靠性是得到国会议员，监管机构，金融界，标准的机构极大的关注，会计专业。这是当之无愧的注意力从过去两年的金融危机，广泛宣传企业倒闭，高知名度的财务报表欺诈行为，监督的警惕由董事会和审计委员会，不负责任的管理，董事会缺乏足够的治理结构，审计职能失效。一个紧密合作的审计委员会和内部审计的关系，可以提高公司治理的有效性。首先，审计师的独立
44、性和客观性可以加强他们的研究结果和意见的报告，直接向审计委员会。其次，通过审查内部审计意见，然后发给全体董事、管理监管机构以及其他目标用户，审计委员会可以履行其监督职责有关财务报告，内部控制，风险管理，外部审计，举报，伦理和税金。从历史上看，上市公司还没有公布他们的公司治理活动的范围，他们只报告了他们的金融活动。由于这些已经开始改变，近年来，公司治理报告已经超越了强制性的定期财务报告，包括该组织的远景、战略、使命和董事会效益。内部审计人员可以形成一个自己的组织机构的公司治理意见和交流他们的研究结果感兴趣的利益相关者，包括董事会，高级管理人员，外部审计师，监管机构和投资者。这些意见应该披露所有有
45、关组织的公司治理，注重效益的可持续发展表现在财政，社会，伦理，环境活动的所有领域的相关信息。此外，他们应提供透明的关键性的财务指标和非财务信息以及它们对利益相关者的影响，并评估组织的响应这些缔约方的需要。表达意见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，为指导的需求已经出现。2450国际投资协定标准建议所描写的工作需要审计人员在这方向迈出的一步之前，必须做他们表达意见。此外，国际投资协定实践的指南，制定并表示内部审计意见，提供大量的信息和意见，审计人员应当学习他们开始之前提供审计意见。下面的图表总结了实践指南的主要部分建议。相关10该实践指南提供了内部审计人员、董事会、执行和经
46、营管理、监管机构和其他保证供应商谁有义务形式来审查或评估一个组织的治理、风险管理的意见、内部控制制度的指导。内部审计意见是重要的，因为它们处理利益相关者的关注。这些意见很可能会向公众披露，这使他们成为重要的沟通渠道。用于开发的审计意见的标准应该是透明的，在审计报告中指出。规划规划时需要考虑的某些因素审计师应评估是否将是一个宏观的意见对多个审计项目的结果，或微观层面上的意见单个项目或短期的一系列项目。如果认为是积极的，那么更多的证据和更广泛的工作范围是必需的。审计师应确定什么样的证据，他们将需要证明他们的看法是正确的。在形成意见的过程中必须达成应有的标准协议。审核员应当认真考虑，该意见稿的时间和
47、覆盖范围。必须有适当的内部审计计划管理的支持。搜集证据在表示宏观层面的意见，审计师应指定该意见将在使用目的。详细的审计程序和指导，在制定内部审计意见，并表示使用。搜集足够的证据和有关的主管的战略风险评估过程管理。确定了令人满意的业绩标准。如果审计人员未能收集足够的证据，它可以表达一个有限的宏观意见。但是，在有限的意见潜力，应事先确认在规划过程中。所有适当的方法应在事先确定。在表示微观层面的意见，审计师应建立一个明确标准，得出结论的框架。任何级别上使用一个等级规模，需要一个明确的评估架构，以及规模必须通过几年的审计过程中，进行一致。报告首席审计执行官是最好的个人提供一个宏观层面的意见的保证。积极
48、保证意味着很多责任，应谨慎考虑使用。11意见等级或彩色编码是一个适当的方法来制定一个意见。在表达意见使用等级需约定的目标用户。理想的情况下，原先的建议也应包括在意见。一项民意可能是合格的，这意味着它是令人满意的整体，但也有一些顾虑和保留。当结果为评价准备，审计人员应当考虑实质性残余风险的经营目标将无法实现，应进行评估，影响这是重要的，了解什么样的影响审计意见将会对业务。对这些问题的范围也很重要。此外，总体审计意见应当对有关企业管治措施，内部控制和风险评估。质量和内部审计意见的可靠性取决于透明度，建设性的建议，并客观性独立性，和签署的CAE地位的报告。风险管理组织的所有类型，大小和复杂性都面临着
49、风险，影响了财务报表和内部控制的有效性可靠性等。有效的评估和对组织的风险管理要求的内部审计人员适当的汇报，了解从开始到完成风险评估过程。审计人员可以制定之前，有关风险管理的意见，他们必须确定和衡量风险，并权衡潜在的回报的风险，创造可持续表现。审核员应当确保所建立的风险评估过程是提高战略决策和支持组织目标的实现。同时，他们应提供充分的风险评估的信息向董事会和高级管理人员，使他们能够出风险知情的战略决策。此外，审计人员应当提供保证和咨询服务，向董事会，审计委员会，组织和管理上的风险和风险偏好，以及设计管理的风险和最大限度地减少其对财务报告的影响过程的有效性。在美上市公司内部审计人员应提出报告，该公司与美国证券交易委员会代理信息披露新规则的规定。这些步骤的基础上，审计人员应做出全面的风险评估结果，以交流意见和审计委员会，管理和其他利益相关者。内部控制内部审计人员传统上使用了他们公司的经营效益，财务报告的可靠性，并在适用规则及规例，在审计控制风险的方法。萨班斯法案第302和404和美国公众公司会计监督委员会的审计准则第5号鼓励内部审计人员把重点放在遵守驱动的控制，在协助在编写财务报告（ICFR）内部控制报告的管理。虽然合规管理的12责任不能下放或退位，审计师可以对文件的设计和ICFR有效运作，以及提供保证和内部控制的意见。内部审
