1、外文翻译原文THEVALUEOFINTERNALAUDITINCORPORATEGOVERNANCETODAY,CORPORATEBOARDSMUSTPROVIDECLOSEOVERSIGHTOFSUCHVITALISSUESASFINANCE,ACCOUNTING,RISKMANAGEMENT,ANDCOMPLIANCEINOFTENCOMPLEXORGANIZATIONSYETTHEREISANORGANIZATIONWITHINTHECOMPANYTHATHASBEENSHAPINGJUSTTHECONTROLSNEEDEDTOEFFECTIVELYMONITORTHESEGOVERNA
2、NCEMATTERSINTERNALAUDITBYMAKINGINTERNALAUDITASTRONGERPLAYERINTHEGOVERNANCETEAM,SMARTBOARDSCANTAPINTOAHIGHLYVALUABLESOURCEOFEXPERTISEINTERNALAUDITORSARELIKEALIGHTHOUSETHEIRWORKPROVIDESAPOINTOFREFERENCETHATENABLESCOMPANIESTOKNOWWHERETHEYAREANDTHEIRGUIDANCECANHELPPROVIDETHEINSIGHTSTHEYNEEDTONAVIGATEWIT
3、HCONFIDENCEINTOTHEFUTURETHATISWHYEXPECTATIONSAREHIGHTHATINTERNALAUDITORSWILL“RAISETHEBAR”BYCONTINUINGTOIMPROVEOPERATINGEFFICIENCYASWELLASEFFECTIVENESSNOTJUSTINCONTROLS,RISKMANAGEMENT,ANDGOVERNANCE,BUTACROSSTHEENTERPRISEASAWHOLETHEREARETHREEMESSAGESIWOULDLIKETOSHAREONHOWINTERNALAUDITORSCANKEEPTHEMOME
4、NTUMGOINGBYBUILDINGNEWVALUEFORTODAY,ANDBYBECOMINGASOURCEOFLEADERSHIPTALENTFORBUSINESSORGANIZATIONSTOMORROWFIRST,INTERNALAUDITORSCANHELPENABLETHE“RISKINTELLIGENTENTERPRISE”WHILEMANAGEMENTANDTHEBOARDMAY“OWN”RISK,INTERNALAUDITORSCANPLAYAKEYROLEINENABLINGTHE“RISKINTELLIGENTENTERPRISE”ATDELOITTE,THISISAN
5、OUTCOMETHATWESTRONGLYADVOCATEFOROURCLIENTS,FOROURSELVES,ANDFORANYCORPORATIONTHATWANTSTOGROWANDPROSPERTHINKABOUTITINALLCOMPANIES,RISKABOUNDSINGOVERNANCE,INSTRATEGYANDEXECUTION,INOPERATIONS,ANDININFRASTRUCTUREIFTHEMAGNITUDEOFTHISCHALLENGEWERENOTALREADYENOUGH,OTHERFACTORSCANLEVERAGETHEIMPACTOFRISK,FROM
6、THESPEEDATWHICHEVENTSCANUNFOLDTOTHEUNCERTAINTYTHATOFTENACCOMPANIESTHEMITWOULDBEGREATIFTHOSEWERETHEONLYCHALLENGESBUT,OFCOURSE,THEREARECOUNTLESSOTHERSTOCONSIDERFOREXAMPLE,WECANNOTIGNORERISKSTHATMAYHAVELOWPROBABILITYBUTHIGHIMPACT,SUCHASACOMPUTERVIRUSORACTSOFNATURESEPARATERISKSCANALSOEMERGEANDCONNECTWIT
7、HDEVASTATINGIMPACT,LIKEDEFAULTSONSUBPRIMEMORTGAGESANDTHERAPIDRISEOFENERGYPRICESTHATACCELERATEDTHISSUMMERFURTHERMORE,WHENYOUCONSIDERTHATRISKSCANBERANDOM,MULTIPLE,ANDSOMETIMESCONNECTED,ITISAWONDERTHATANYBUSINESSLEADER,BOARDMEMBER,ORINTERNALAUDITORCANSLEEPTHROUGHTHENIGHTHOWEVER,ONEWAYTOENSUREABETTERNIG
8、HTSSLEEPISFORINTERNALAUDITORSTOHELPMANAGEMENTANDBOARDSBECOME“RISKINTELLIGENT”THATISATERMWEUSEATDELOITTEFORCOMPANIESTHATUSEAPROCESSOFTHOROUGHRISKASSESSMENTASAPREREQUISITEFORINFORMEDDECISIONMAKINGINTERNALAUDITORSOCCUPYASTRATEGICPOSITIONWHERETHEINTERESTSOFMANAGEMENT,BOARDSANDSTAKEHOLDERSINTERSECTTHEAPP
9、ROACHISMULTIFACETEDALONGWITHCONSIDERINGTHESPECTRUMOFPOSSIBILITIESACROSSANDBEYONDTHECOMPANY,RISKINTELLIGENTENTERPRISESTAKEACTIONTHEYBUILDSCENARIOS,THEYWEIGHPROBABILITIES,THEYDEVELOPSPECIFICRESPONSESWITHARISKASSESSMENTPROCESSFIRMLYINPLACE,ORGANIZATIONSCANCREATEBETTERSTRATEGIESANDMAKEBETTERDECISIONSINT
10、ERNALAUDITORSCANHELPINMANYDIFFERENTWAYSOCCUPYINGASTRATEGICPOSITION,THEYARESITUATEDATACROSSROADSWHERETHEINTERESTSOFMANAGEMENT,BOARDSANDSTAKEHOLDERSINTERSECTINTERNALAUDITORSCANSEEWHATNEEDSTOBEDONEFORCORPORATIONSTOBECOMEMORERISKINTELLIGENTAND,THUS,BUILDNEWVALUEINTERNALAUDITORSALSOCANSERVEASACONDUITOFIN
11、FORMATIONFORALLPARTIESINVOLVEDANDPLAYAKEYROLEINBREAKINGDOWNORGANIZATIONALSILOSTHEYCANDRIVEBOTHOPERATINGEFFICIENCYANDEFFECTIVENESSACROSSTHEORGANIZATIONBYHELPINGTHEMCONSIDERRISKINACOMMONLANGUAGEINTERNALAUDITCANHELPBOARDSBYPOINTINGOUTTHEDIFFERENTKINDSOF“RISK”RISKISLIKECHOLESTEROLITCANBEGOODORBADSOMANYP
12、EOPLE,FROMBOARDSANDAUDITCOMMITTEESTOAWIDERANGEOFSTAKEHOLDERS,ARECOUNTINGONINTERNALAUDITORSTOPROVIDEWHATWEATDELOITTECALL“REASSURANCE”THISISTHEINTERNALAUDITORSSTAMPOFAPPROVALTHATMANAGEMENTSASSURANCEISRELIABLEINTERNALAUDITORSHELPMAKESUCHREASSURANCEPOSSIBLEBYMAINTAININGTHEIROBJECTIVITY,ACTINGWITHTHEHIGH
13、ESTINTEGRITY,ANDCOMMUNICATINGTHEHARDMESSAGESABOUTUNMITIGATEDRISKSWHENEVERNECESSARYINTERNALAUDITORSALSOCONTRIBUTETOBETTERGOVERNANCEBYPOINTINGOUTMEANINGFULCONNECTIONSBETWEENVARIOUSPARTSOFTHEORGANIZATIONANDDIFFERENTKINDSOFRISKRISKISLIKECHOLESTEROLITCANBEGOODORBADFARTOOMANYPEOPLETENDTOFORGETTHATCOMPANIE
14、SGROWBYTAKINGSMART,WELLCONSIDEREDRISKSINTERNALAUDITORSCANPROVIDEVALUABLEGUIDANCEBYPOINTINGOUTWHENTHEREISANIMBALANCEMOSTOFTEN,SUCHIMBALANCESWEIGHFARTOOHEAVILYTOWARDRISKAVOIDANCECOMPANIESTHATFOCUSSOLELYONAVOIDINGRISKMAYSURVIVEBUTWILLRARELYTHRIVETHEYARELIKEABEEKEEPERWHOKEEPSNOBEESFORFEAROFBEINGSTUNGHOW
15、EVER,WITHTHEIRINTIMATEKNOWLEDGEOFTHEENTERPRISE,INTERNALAUDITORSCANHELPDETERMINEWHICHRISKSAREINTELLIGENTANDCANCREATEEXCITINGNEWVALUETHEIRGUIDANCEASATRUSTEDADVISORCANHELPEXECUTIVESMAKEDECISIONSTHATBENEFITTHEWHOLECOMPANYSECOND,INTERNALAUDITORSCANSERVEASADVOCATESFORUSINGNONFINANCIALMETRICSTOHELPMANAGERI
16、SKHOLISTICALLYASSILOSFLATTENANDBUSINESSSTRUCTURESBECOMEMOREINTEGRATEDANDHOLISTIC,INTERNALAUDITORSCANUSENONFINANCIALMETRICSTOHELPUNCOVERNEWVALUEANDDEVELOPCOMPETITIVEADVANTAGETHATISBECAUSEVIRTUALLYEVERYASPECTOFABUSINESSCANAFFECTREVENUEANDPROFITMANYSOCALLED“NONFINANCIAL”FACTORSOFPERFORMANCECARRYHIDDENB
17、UTNOTSOSUBTLEPRICETAGSEVENTUALLY,THOSEPRICETAGSCANADDUPANDEATAWAYATTHETOPANDBOTTOMLINESYETMANYORGANIZATIONSPERSISTINFOCUSINGONLYONTRADITIONALFINANCIALMEASUREMENTSTOASSESSTHEIRCONDITIONRESEARCHTHATDELOITTECONDUCTEDLASTYEARFOUNDTHAT87PERCENTOFTHECEOSANDSENIOREXECUTIVESWEPOLLEDDESCRIBEDTHEIRABILITYTOTR
18、ACKFINANCIALPERFORMANCEASEXCELLENTORGOODHOWEVER,ALMOSTEIGHTOUTOFEVERY10CEOSSAIDTHATFINANCIALINDICATORSALONEDONOTADEQUATELYCAPTURETHEIRCOMPANIESSTRENGTHSANDWEAKNESSESFURTHERMORE,JUST29PERCENTCONSIDEREDTHEIRABILITYTOTRACKNONFINANCIALPERFORMANCEASEXCELLENTORGOODINTERNALAUDITORSCANPLAYAVITALROLEBYCONSUL
19、TINGWITHMANAGEMENTONWHICHNONFINANCIALMETRICSMAYBEMOSTUSEFULENTERPRISERISKCANANDMOSTLIKELYWILLGROWIFTHOSEWHOLEADTHEENTERPRISECANNOTSEETHEBIGGERPICTURERELYINGSOLELYUPONFINANCIALMETRICSCANCLOUDTHEBIGGERPICTUREBYMASKINGSITUATIONSTHATMAYNEEDIMMEDIATEACTIONTHEREALITYISTHATFINANCIALMETRICSSUCHASCASHFLOW,SA
20、LES,OREARNINGSAREESSENTIALLYHISTORICALINNATUREAND,ASSUCH,REPRESENTLAGGINGINDICATORSOFPERFORMANCENONFINANCIALFACTORS,HOWEVER,CANSIGNALTRENDSASLEADINGINDICATORSOFPERFORMANCEOURSURVEYRESPONDENTSIDENTIFIEDCUSTOMERSATISFACTION,OPERATIONALQUALITY,INNOVATION,ANDEMPLOYEECOMMITMENTASTHENONFINANCIALDRIVERSMOS
21、TCRUCIALTOTHESUCCESSOFTHEIRCOMPANIESINTERNALAUDITORSCANPLAYAVITALROLEBYCONSULTINGWITHMANAGEMENTONWHICHNONFINANCIALMETRICSMAYBEMOSTUSEFULONCETHOSEMETRICSAREIMPLEMENTED,INTERNALAUDITORSCANDETERMINEIFMANAGEMENTISUSINGTHOSEMETRICSEFFECTIVELYTOACHIEVEBUSINESSOBJECTIVESWHATACOMPANYPRODUCESORPROVIDESHASALW
22、AYSBEENANIMPORTANTMANAGEMENTCONCERNYETTHECURRENTBUSINESSENVIRONMENTISONEOFINTENSESCRUTINYTHATMAKESHOWCORPORATIONSCONDUCTTHEIROPERATIONSANDHOWLEADERSCONDUCTTHEMSELVESCRITICALBUSINESSPRIORITIESAREEXECUTIVESACCOUNTABLEANDPERFORMINGETHICALLYAREACOMPANYSACTIONSHARMINGORSUSTAININGTHEENVIRONMENTAREGOVERNAN
23、CEPROCESSESSTRONGANDINDEPENDENTFROMMANAGEMENTTHESEAREJUSTSOMEOFTHEQUESTIONSRAISEDBYTODAYSSTAKEHOLDERSPERHAPSMOSTIMPORTANTLY,INTERNALAUDITORSFEEDANORGANIZATIONSETHICALCONSCIENCETHISISAROLEVERYMUCHINNEEDLASTDECEMBER,GALLUPANNOUNCEDTHERESULTSOFITSUSPOLLONTHEHONESTYANDETHICALSTANDARDSOFDIFFERENTPROFESSI
24、ONSNURSES,GRADESCHOOLTEACHERS,ANDPHARMACISTSRANKEDTHEHIGHESTBUSINESSEXECUTIVES,HOWEVER,RANKED17THOUTOFTHE22PROFESSIONSINCLUDEDCLEARLY,THEREISEITHERMUCHWORKTOBEDONE,ORMANYPERCEPTIONSTOBECHANGED,ORBOTHACOMPANYSETHICALCLIMATEPROVIDESAGREATEXAMPLEOFHOWINTERNALAUDITORSCANUSENONFINANCIALMETRICSTOTRACKWHEN
25、CHANGESBEGINTOOCCURINANORGANIZATIONSETHICALCLIMATESUBTLECHANGESINTHEETHICALCLIMATEDOADDUPOVERTIME,THEYCANDRIVEOUTCOMESTHATMAYLEADTOINEVITABLEDECLINEOR,SUSTAINEDSUCCESSSTILL,HOWCANABOARDORMANAGEMENTKNOWWHENSUCHETHICALCHANGESAREBEGINNINGTOHAPPEN,ORWHENTHEYACCUMULATEANDHARDENINTOADANGEROUSTRENDSUCHOBSE
26、RVATIONSUSUALLYARENOTREADILYDISCERNABLEFROMTRADITIONALFINANCIALMEASUREMENTSOFTEN,NOTBEFOREITISTOOLATENONFINANCIALMEASUREMENTS,SUCHASASUDDENINCREASEINTHENUMBEROFANONYMOUSCALLSTOAWHISTLEBLOWERHOTLINEORFEEDBACKFROMETHICSORWORKPLACECULTURESURVEYS,CANPROVIDEVALUABLECUESTOINDICATEWHENMANAGEMENTANDBOARDSNE
27、EDTOTAKEACTIONSUCHMEASUREMENTSCANHELPLEADTOABETTER“ROE”NO,THISISNOT“RETURNONEQUITY,”BUTANEWMEASUREILIKETOTHINKOFAS“RETURNONETHICS”ORGANIZATIONSWITHASUPERIORETHICALTRACKRECORDCANATTRACTCUSTOMERSANDCAPITALFARMOREEASILYTHANTHOSEWHOSEETHICSAREINQUESTIONFURTHERMORE,IFTHEMARKETSBELIEFINACOMPANYSINTEGRITYI
28、SCONFIRMEDTIMEANDTIMEAGAIN,PEOPLECANBECOMECUSTOMERSANDCLIENTSFORLIFERATHERTHANBEINGADRAGONTHETOPANDBOTTOMLINES,INTANGIBLESSUCHASCONFIDENCEANDTRUSTOFTENCOMMANDAPREMIUMTHATCUSTOMERSANDCLIENTSAREWILLINGTOPAYEVENTUALLY,THENONFINANCIALFACTORSOFCONFIDENCEANDTRUSTCANBOOSTACOMPANYSFINANCIALPERFORMANCEFOREXA
29、MPLE,ATDELOITTE,OURBUSINESSCASEFORETHICSISALLABOUTGIVINGCLIENTSTHECONFIDENCETOINVESTTHEIRTRUSTINUSHOWEVER,UNLIKEOTHERPROGRAMSANDINITIATIVESTHATMEASURECOSTSTOHELPDETERMINERETURNONINVESTMENT,WEAPPRAISEETHICSDIFFERENTLYWEASSESSTHEVALUEOFOURETHICSPROGRAMSNOTBYWHATTHEYCOST,BUTBYWHATTHEYAREWORTHASREVENUES
30、PROTECTED,WHATICALLTHE“PRICEOFRIGHT”BYMYCALCULATION,OURETHICSPROGRAMSAREWORTHSOMEWHEREINTHEVICINITYOF11BILLION,WHICHJUSTHAPPENSTOBETHEANNUALREVENUESOFTHEDELOITTEUSFIRMSNONFINANCIALMETRICSADDRESSABROADRANGEOFISSUES,FROMTHEENVIRONMENTALTOCORPORATEREPUTATIONBYHELPINGIDENTIFY,MEASURE,ANDMONITORTHESEDRIV
31、ERS,INTERNALAUDITORSCANBUILDVALUEISTHE“PRICEOFRIGHT”AFINANCIALORNONFINANCIALMEASUREMENTITISNONTRADITIONAL,CERTAINLY,ANDITSEEKSTOAPPRAISEAFUTUREOUTCOMERATHERTHANPASTPERFORMANCETHEIMPORTANTASPECTISTHATITREPRESENTSTHEKINDSOFTOOLSANDCONCEPTSTHATINTERNALAUDITORSCANUSETOKEEPANORGANIZATIONONTHERIGHTPATHNON
32、FINANCIALMETRICSCANADDRESSABROADRANGEOFISSUESTHATACOMPANYMAYFACE,FROMENVIRONMENTALIMPACTSTOCORPORATEREPUTATIONBYHELPINGMANAGEMENTIDENTIFY,MEASURE,ANDMONITORTHESEDRIVERS,INTERNALAUDITORSCANBUILDVALUETHIRD,INTERNALAUDITISAPLACEWHERETOPTALENTCANBUILDANDENHANCETHEIRCAREERSASTRUSTEDADVISORSTODAY,ANDEMERG
33、EASCANDIDATESTOBECOMETHEEXECUTIVESANDDIRECTORSOFTOMORROWWITHTHEIRFINGERONTHEPULSEOFTHEENTERPRISEEVERYDAY,INTERNALAUDITORSCANSHAPEDATAINTOVALUABLEKNOWLEDGEPEOPLELIKETHATSHOULDALWAYSBEINDEMAND,ESPECIALLYTODAYWHENTHEREARESIMPLYNOTENOUGHTALENTEDPEOPLETOGOAROUNDRESEARCHCONDUCTEDBYDELOITTEINDICATESTHATTHE
34、REWILLBEFEWERYOUNGPEOPLETOREPLACERETIRINGWORKERSEVERYYEARFORTHENEXT30YEARSWEARESTARTINGTOSEETHESETRENDSPLAYOUTGLOBALLYINMATUREMARKETSSUCHASEUROPEANDJAPAN,FOREXAMPLE,THEIMPACTOFANAGINGWORKFORCEISCONVERGINGWITHTHEIMPACTOFDECLININGBIRTHRATESINATIMEWHENTOPTALENTISBECOMINGINCREASINGLYSCARCE,MORETALENTNEE
35、DSTOBEDEVELOPEDFROMWITHINICANNOTTHINKOFTALENTEDPEOPLEWHOAREMORE“WITHIN”ANORGANIZATIONTHANINTERNALAUDITORSTHETALENTCHALLENGEFORINTERNALAUDITINGINVOLVESFARMORETHANTHENUMBERS,HOWEVERITISALSOABOUTDEVELOPINGBEYONDTHESKILLSANDCERTIFICATIONSTHATINTERNALAUDITINGREQUIRESTODAYIFWEWANTINTERNALAUDITINGTO“RAISET
36、HEBAR”ANDEXPANDITSROLEBEYONDCOMPLIANCEFOCUSEDACTIVITIESTOTHOSETHATARECONSULTINGFOCUSED,INTERNALAUDITORSNEEDTODEVELOPANEWSETOFSKILLSTHOSENEWSKILLSCANINCLUDETHEABILITYTOLEAD,COMMUNICATE,DISCERNOPPORTUNITIES,ANDDERIVEVALUEFROMTHEMWITHTHOSETALENTSFIRMLYESTABLISHEDINTHEIRPORTFOLIO,INTERNALAUDITORSCANBEAG
37、REATMATCHFORTHENEEDSOFCSUITESANDBOARDROOMSASTHECHAIRMANOFTHEBOARDATDELOITTE,ILOOKFORCERTAINTHINGSINAROOMFULLOFDIRECTORSIHAVEASPECIALRESPONSIBILITYTOENSURETHATTHEMOSTCRUCIALINGREDIENTTOHEALTHYBOARDROOMDYNAMICSISALIVEANDWELLDIVERSITYOFTHOUGHTIHAVEFOUNDTHATTHISISMOSTEASILYFOUNDWHENSEVERALDIFFERENTVOICE
38、SAREINCLUDEDINTHEBOARDROOMWHYNOTBROADENBOARDMEMBERSHIPTOINCLUDEDIRECTORSWITHABACKGROUNDININTERNALAUDITINGTHESEDAYS,THEDISCUSSIONOFBOARDDIVERSITYOFTENFOCUSESONGENDERANDETHNICITYINCREASINGLY,THOUGH,THEDISCUSSIONABOUTACHIEVINGGREATERBOARDROOMDIVERSITYWILLFOCUSONDIVERSITYOFEXPERIENCE,OREXPERTISETRADITIO
39、NALLYNOTFOUNDONABOARDITCOULDBEANEXPERTONCORPORATERESPONSIBILITYORINFORMATIONTECHNOLOGY,FOREXAMPLEOR,SOMEONEWHOHASBOTHTHEDEPTHOFKNOWLEDGEANDENTERPRISEWIDEPERSPECTIVESTHATAREIDEALFORTHEBOARDROOMINTERNALAUDITINGCANBEATERRIFICSTEPPINGSTONETOGREATERRESPONSIBILITIESTHATMAKESINTERNALAUDITINGNOTONLYAPLACETO
40、BESMART,BUTALSOASMARTPLACETOBESOURCEALLEN,SHARON,2008,”THEVALUEOFINTERNALAUDITINCORPORATEGOVERNANCE”CORPORATEBOARD,NO17314译文内部审计在公司治理中的价值如今，公司董事会必须对财务会计、风险管理，并在重大错报漏报问题上进行监督。一个在公司内部已形成的有效监督这些管理问题的组织，即内部审计控制。通过使内部审计在治理团队中扮演更强的角色，智能板可以打入一个非常宝贵的专业知识来源。内部审计人员就像一座灯塔。他们的工作提供了一个参考点，使公司能够知道需要在哪儿得到见解并且可以帮助公司
41、提高对未来的信心。这就是为什么期望很高，内部审计人员将“提高标准”，继续提高经营效率和成效，不只是在控制、风险管理和治理方面，而是在整个企业。存在三个信息我想就如何保持内部审计人员这种势头，今后如何建立新的价值，如何成为带领组织走向明天的领导人才。首先，内部审计人员可以帮助实现“风险智能企业”。虽然管理层和董事会可以自己解决一定的风险，但内部审计人员可以在一个“风险智能企业”中发挥关键作用，。在德勤，这是一个结果，我们强烈要求我们的客户为我们自己公司的要发展和繁荣成为这种方式的倡导者。想想吧。在所有的公司，风险盛产在治理、在战略和执行的操作和基础设施中。如果这一挑战的严重性并没有足够，其他因素
42、可以非常迅速的充分利用风险从而产生影响，在此事件可以展现的不确定性，往往伴随着他们。这将是巨大的，如果这些是唯一的挑战，当然还有无数其他方面考虑。例如，我们不能忽视的风险概率低，但可能有高的影响，如电脑病毒或性质的行为。独立的风险也出现，就可以造成毁灭性的影响像次级抵押贷款和能源价格的迅速崛起加速了这一个夏天的违约事件发生。此外，当你考虑到风险可以是随机的，多方面且具有连续性的。这些突发事件，足以使任何企业的领导者和董事会成员或内部审计人员可以失眠一整夜。然而，只有一个方法，可以确保内部审计人员有一个更好的睡眠。这是一个术语，我们在德勤使用公司作为一个明智的决定的先决条件是彻底的风险评估过程决
43、策。内部审计人员占据战略位置的管理，董事会和股东的利益相交。该方法是多方面的。除了考虑到整个公司的可能性及以后的发展，风险智能企业需要采取行动。对他们的实际情况，量体裁衣，制定具体的计划。针对过程中发生的风险评估，组织可以创造更好的战略，做出更好的决策。内部审计人员可以提供许多不同方式的帮助，占据着绝对的战略地位。它们坐落在一个十字路口管理，即董事会和股东的利益相交。内部审计人员可以看到哪些事情是必须做的，哪些是存在更多风险的企业。内部审计人员可以建立新的价值。内部审计人员也可以作为一个信息渠道和打破所有有关各方组织障碍，并在其中发挥了关键作用的孤岛。他们可以驱动整个组织，帮助他们在一个共同的
44、语言考虑风险两个作业效率和效益。内部审计可以帮助指出了不同类型的风险。风险就像胆固醇它可以是好也可以是坏。因此，许多人，从董事会和审计委员会，以广泛的利益相关者，都是依靠内部核算师。德勤的服务我们称之为“放心”。内部审计人员的审批盖章，管理的保证是可靠的。内部审计人员帮助维持其客观性，保持最高诚信行事，作十足的风险交流，如必要时会保存有关在硬盘消息。内部审计人员也有利于更好的治理，指出各部分之间的组织和不同种类的危险有意义的联系。风险就像胆固醇它可以是好还是坏。太多的人往往忘记了公司采取聪明的，深思熟虑的风险增加。内部审计人员可以提供，指出当有不平衡宝贵的指导。大多数情况下，这种不平衡的重量过
45、于沉重对待风险规避。公司侧重于规避风险完全可以生存，而且很少会茁壮成长。他们就像一个养蜂人谁保证对被蜜蜂蛰了还不害怕。然而，随着他们对企业的深入了解，内部审计人员可以帮助确定哪些风险是良性的，可以创造令人兴奋的新的价值的。他们作为一个值得信赖的顾问指导，可以帮助管理人员做出有利于整个公司的决定。其次，内部审计人员可以作为提倡使用非财务指标，以帮助管理风险全盘。由于筒仓扁平化和业务结构趋于完整和全面的，内部审计人员可以使用非财务指标，以帮助发现新的价值和发展的竞争优势。这是因为几乎每一个方面都可以影响企业的收入和利润。许多所谓的“非金融”业绩的因素进行隐藏。最终，这些价格标签可以添加到顶部和底部
46、行了。然而，许多组织坚持专注于传统的财务测量，以评估他们的唯一条件。对德勤87年的CEO和高级管理人员进行研究发现，我们跟踪调查的百分之二十九的人员能够评为优秀或良好。然而，几乎每10个老总有八个人认为，金融指标本身并不能充分反映他们公司的强项和弱点。此外，百分之二十九的人认为他们只是拥有更为优秀的跟踪能力或更良好的非财务业绩。内部审计人员可以发挥与非财务指标的管理上可能是最有用的咨询了至关重要的作用。企业风险是最有可能会增加，如果这些谁导致企业无法看到更大的图片。仅仅依靠财务指标时可通过云遮蔽的情况下，可能需要立即采取行动的大局观。现实情况是，如现金流量、销售、财务指标或收入基本上是历史和性
47、质，因此代表落后的性能指标。非经济因素有可以作为表现领先信号的指标的趋势。我们的调查受访者认定为非金融机构成功的关键是对他们的公司客户的满意度、业务素质、创新和员工的承诺。内部审计人员与管理部门可以发挥哪些非财务指标可能是最有用的咨询了至关重要的作用。一旦这些指标的实施，内部审计人员可以决定是否使用这些指标管理，有效地实现业务目标。什么是公司生产或提供一直是重要的管理问题。然而，目前的商业环境是严格审查，使他们的企业如何进行业务和领导者如何进行自己重要的业务重点之一。是行政人员道德责任和表现是损害公司的行为或维持的环境是治理过程是否强大和独立的管理这些只是今天的利益攸关方提出的一些问题。也许最
48、重要的是，内部审计人员饲料企业的道德良知。这是一个非常有需要的角色。去年十二月，盖洛普公布了美国对不同行业的诚实和道德标准的投票结果。护士、小学教师、药剂师、业务主管是排名第17的22个专业中排名最高的。显然，要么是许多工作要做，或许多观念要改变，或两者兼而有之。一个公司的道德氛围提供了一个如何内部审计人员可以使用非财务指标来跟踪更改时开始出现在组织的道德氛围很好的例子。在伦理气候的微妙变化做加法。随着时间的推移，他们能驱动的结果，可能会导致不可避免的下降，或持续的成功。然而，如何才能知道什么时候董事会或管理等伦理开始发生变化，或当他们积累和硬化成一种危险的趋势这种意见是不容易分辨，通常从传统
49、的财务测量，往往不是之前而是为时已晚。非财务测量，如一个匿名电话的人数突然增加至举报人数。服务热线或道德或工作场所文化调查的反馈，可以提供有价值的线索来表明当管理层和董事会需要采取行动。这样的测量可以帮助领导到一个更好的“净资产收益率”，这不是“股本回报率”而是一项新的措施，我喜欢为认为是“道德回报率”。具有超强的道德记录组织可以吸引客户和资金远远比那些更容易伦理问题的。此外，如果市场对公司的诚信信念是确认的时间和一次又一次，人们可以成为终身的顾客和客户。而不是一个顶部和底部阻力线，如具有信心和信任的无形资产往往溢价销售，客户和客户愿意付钱。最后，信心和信任的非经济因素可以增加公司的财务表现。例如，在德勤，我们的伦理道德的商业案例是关于给客户的投资信心，对我们的信任。然而，对比其他方案和举措，衡量成本以帮助确定投资回报，我们评价伦理的不同。我们评估不是由他们的成本，我们的伦理课程的价值，但它们是什么值得在收入保障，我所说的“合适的价格”。据我估计，我们的伦理方案值得在110亿美元附近的某处，这恰好是德勤美国公司的年收入。非财务指标解决的问题范围广泛，从环境到企业声誉。通过帮助识别，衡量和监测这些驱动程序，内部审计人员可以创造价值。是一个金融或非金融计量的“合适的价格”。它是非传统的，当然，它的目的是表现比过去更好的评价结果和未来。最重要的方面是，它代表的工具
