1、0外文文献翻译原文TOP10PRIORITIESFORINTERNALAUDITINACHANGINGENVIRONMENTINTERNALAUDITIAFUNCTIONSINTHEBANKINGANDFINANCIALSERVICESINDUSTRYARERESPONDINGTONEWCHALLENGES,CHANGESANDEXPECTATIONSINTODAYSBUSINESSENVIRONMENTTHEYARESTRIVINGTOPROVIDEGREATERVALUEASAKEYCOMPONENTOFTHEIRORGANIZATIONSGOVERNANCEFRAMEWORKTHERES
2、ULTIAHASEMERGEDASANINDEPENDENT,OBJECTIVEASSURANCEANDCONSULTINGACTIVITYDESIGNEDTOADDVALUEANDIMPROVEOPERATIONSEFFECTIVEIAFUNCTIONSHELPFINANCIALSERVICESCOMPANIESACCOMPLISHKEYBUSINESSOBJECTIVESBYBRINGINGASYSTEMATIC,DISCIPLINEDAPPROACHTOEVALUATINGANDIMPROVINGTHEEFFECTIVENESSOFGOVERNANCE,RISKMANAGEMENTAND
3、CONTROLPROCESSESTOKEEPUPWITHTHERAPIDLYCHANGINGBUSINESSWORLD,THISEVOLUTIONMUSTCONTINUECOMPANIESINTHEBANKINGANDFINANCIALSERVICESINDUSTRYTENDTOHAVESOPHISTICATEDIADEPARTMENTS,BUTTHEEXPECTATIONSFORIMPROVEMENTCONTINUETOGROWREGIONALANDCOMMUNITYBANKSAREBROADENINGTHESCOPEOFTHEIRSERVICESSOTHEYCANBETTERCOMPETE
4、WITHLARGERINSTITUTIONSRAMPANTMERGERANDACQUISITIONACTIVITYCONTINUESTOPROMPTDOWNSIZINGORRESTRUCTURINGFORMANYORGANIZATIONSAMIDALLOFTHISCHANGE,STAKEHOLDERSMUSTRELYONBANKSINTERNALAUDITORSFORGOVERNANCEANDCONTROLPROCESSES1LIVEUPTOHEIGHTENEDEXPECTATIONSREGULATORYREFORMANDACHANGINGBUSINESSENVIRONMENTUNDERSCO
5、RETHEGROWINGIMPORTANCEOFEFFECTIVEGOVERNANCE,RISKMANAGEMENTANDCONTROLIASERVESASANESSENTIALPILLAROFTHEGOVERNANCEFRAMEWORK,WORKINGWITHMANAGEMENT,THEBOARDOFDIRECTORSANDEXTERNALAUDITORSASARESULT,IAFUNCTIONSAREBEINGUPGRADEDANDGIVENGREATERVISIBILITYANDRESPONSIBILITYWITHINORGANIZATIONSINTERNALAUDITORSLONGHA
6、VESOUGHTGREATERPROMINENCEFORTHEIRROLES,BUTALONGWITHTHISINCREASEDFOCUSANDATTENTIONISTHERESPONSIBILITYTODELIVERONHEIGHTENEDEXPECTATIONSIAFUNCTIONSMUSTRESPONDTOTHEDEMANDSOFTHEIRNEWENVIRONMENTANDTOTHEEVOLVINGNEEDSOFSTAKEHOLDERSBYRAISINGTHEBARANDMOVINGTOTHENEXTLEVEL1BYREVISITINGTHEIRMETHODS,PROCESSESANDP
7、RACTICESTOFOCUSONTHERIGHTTHINGS,IACANPROVIDEUNIQUEINSIGHTANDDELIVERREALTIMEVALUEIATODAYISREFININGRISKIDENTIFICATIONANDASSESSMENTCAPABILITIESTOENHANCERISKBASEDAUDITINGTHATALIGNSWITHORGANIZATIONWIDEPRIORITIESANDISPROVIDINGASSURANCEANDADVISORYSUPPORTWHEREITISMOSTNEEDEDMOSTIMPORTANT,INTERNALAUDITORSAREL
8、EARNINGTODEALWITHCHANGETHEYAREMONITORINGTHEIRORGANIZATIONSRISKPROFILECONSTANTLYANDINCORPORATINGFLEXIBILITYINTHEAUDITPLAN2REEXAMINECHARTERANDREPORTINGRELATIONSHIPTODAYSDIRECTORSANDSENIORMANAGEMENTHAVEGREATERACCOUNTABILITYFORGOVERNANCE,RISKMANAGEMENTANDCONTROLTHEYARERELYINGONIATOASSISTWITHTHESERESPONS
9、IBILITIESAND,ASARESULT,AREREVISITINGANDRETHINKINGTHEIREXPECTATIONSOFIASROLEOVERALL,WEARESEEINGGREATERDEMANDSONANDHEIGHTENEDEXPECTATIONSFORTHEIAFUNCTION,WITHAGROWINGFOCUSONCOREASSURANCEACTIVITIESASAPRIMARYVALUEDRIVERGIVENCHANGESINSHAREHOLDEREXPECTATIONS,IAFUNCTIONSSHOULDENSURETHEIRMANDATEISREVISEDAND
10、ALIGNEDWITHSTAKEHOLDERSREQUIREMENTSANDVALUEPERCEPTIONSIDEALLY,THEIACHARTERSHOULDBEAFORMALCORPORATEPOLICY,SUBJECTTOANNUALREVIEWANDAPPROVALBYTHEAUDITCOMMITTEETHISWILLENSURETHECHARTERPROPERLYREFLECTSTHEAUTHORITY,RESPONSIBILITYANDACCOUNTABILITYASSIGNEDTOTHEIAFUNCTIONANDCLEARLYARTICULATESFUNCTIONALANDADM
11、INISTRATIVEREPORTINGRELATIONSHIPSREPORTINGRELATIONSHIPSAREBEINGREVISITEDWHERETHEOWNERSHIPFORIAISBEINGELEVATEDTOSENIORMANAGEMENTANDTHEAUDITCOMMITTEELEVELTOBEEFFECTIVE,IAMUSTBEBOTHINDEPENDENTANDOBJECTIVEINTHEPERFORMANCEOFITSWORKTOACHIEVEORGANIZATIONALINDEPENDENCE,THECHIEFAUDITEXECUTIVESHOULDREPORTTOAL
12、EVELWITHINTHEORGANIZATIONTHATALLOWSIATOFULFILLITSRESPONSIBILITIESALSO,IASHOULDBEFREEFROMINTERFERENCEINDETERMININGTHESCOPEOFINTERNALAUDITING,PERFORMINGWORKANDCOMMUNICATINGRESULTS3REBALANCEIAACTIVITIESTOFOCUSONRISKANDSTAKEHOLDEREXPECTATIONSSOXANDSIMILARLEGISLATIONHAVEINTRODUCEDMEASURESTORESTOREINVESTO
13、RCONFIDENCEANDTHEINTEGRITYOFFINANCIALREPORTINGTHESEREQUIREMENTSHAVESIGNIFICANTLYAFFECTEDMANAGEMENT,AUDITCOMMITTEES,EXTERNALAUDITORSANDTHE2INTERACTIONOFTHESEGROUPSMANYIAFUNCTIONSFELTCOMPELLEDTOSTEPUPANDHELPTHEIRCOMPANIESMEETTHECHALLENGESOFCOMPLIANCEHOWEVER,THISMEANSTHEYHAVEBEENUNABLETOASSISTMANAGEMEN
14、TFULLYWITHOTHERCRITICALBUSINESSPRIORITIESINTERNALAUDITORSHAVERESPONDEDTOCORPORATEGOVERNANCELAWSSUCHASSOXBYEDUCATINGTHEIRMANAGEMENTANDAUDITCOMMITTEESONNEWINTERNALCONTROLREPORTINGREQUIREMENTS,ASSISTINGTHEIRORGANIZATIONSINSCOPINGTHESECOMPLIANCEPROJECTSANDPROVIDINGGUIDANCEOFTEN,THEYHAVEGONEBEYONDWHATSOM
15、EMIGHTTHINKTOBETHETYPICALROLEOFIATHEYASSISTEDWITH,ANDINSOMECASESEVENLED,DOCUMENTATIONANDDESIGNEVALUATIONEFFORTSANDEXECUTEDMUCHOFTHEOPERATINGEFFECTIVENESSTESTINGANDREMEDIATIONREQUIREDTOHELPENSURETHEIRORGANIZATIONSWOULDPASSTHEINTERNALCONTROLAUDITASEFFORTSANDRESOURCESWERECHANNELEDTOTHEIMMEDIATETASKOFCO
16、MPLIANCE,INTERNALAUDITORSWEREPULLEDFURTHERANDFURTHERAWAYFROMTHEIRUSUALDUTIESINMANYINSTANCES,IAACTIVITIESINOTHERHIGHRISK,NONFINANCIALAREASWEREDEFERREDORSIMPLYCANCELEDOUTOFNECESSITY,INTERNALAUDITORSHAVEBEENDEVOTINGTHEIRTIME,ENERGYANDRESOURCESINRECENTYEARSPRIMARILYTOSOXCOMPLIANCEACTIVITIESNOW,ITISTIMEF
17、ORIATOREEVALUATEITSACTIVITIESANDSHARPENITSFOCUSONSTAKEHOLDEREXPECTATIONSANDRISKBASEDAUDITING4SHARPENDIALOGUEWITHSENIORMANAGEMENTANDTHEAUDITCOMMITTEECOMMUNICATIONISAKEYDETERMINANTOFASUCCESSFULIAFUNCTIONTHECAEMUSTBEKEPTINFORMEDABOUTTHEBUSINESSINGENERAL,ASWELLASABOUTSTRATEGICPLANS,NEWDEVELOPMENTS,INITI
18、ATIVES,EVENTSANDTRANSACTIONSINTERNALAUDITSHOULDBEVIEWEDASATRUSTEDADVISERFORTHEORGANIZATIONANDPROVIDEDWITHASEATATTHETABLETOPRESERVEINDEPENDENCEANDOBJECTIVITY,ITSHOULDNOTPARTICIPATEDIRECTLYINTHEMANAGEMENTPROCESSMOSTIMPORTANT,IAMUSTCOMMUNICATEEFFECTIVELYWITHMANAGEMENTANDTHEAUDITCOMMITTEETOSUPPORTTHEMIN
19、THEDISCHARGEOFTHEIRGOVERNANCEANDSTEWARDSHIPRESPONSIBILITIESCLEAR,CONCISE,FORTHRIGHT,RELEVANTANDTIMELYCOMMUNICATIONORALANDWRITTENISCRITICALTOTHECAESROLEASSTATEDINTHEIIAPRACTICEADVISORY20602,RELATIONSHIPWITHTHEAUDITCOMMITTEE,“INLARGEPART,THEOVERALLEFFECTIVENESSOFTHECAEANDAUDITCOMMITTEERELATIONSHIPWILL
20、REVOLVEAROUNDTHE3COMMUNICATIONBETWEENTHEPARTIESTODAYSAUDITCOMMITTEESEXPECTAHIGHLEVELOFOPENANDCANDIDCOMMUNICATIONSIFTHECAEISTOBEVIEWEDASATRUSTEDADVISORBYTHECOMMITTEE,COMMUNICATIONSISTHEKEYELEMENT“5FACILITATEPOSITIVECHANGENOTHINGISMORECONSTANTTHANCHANGEITSELFESPECIALLYINTODAYSFASTPACEDBUSINESSENVIRONM
21、ENTINTERNALAUDITORSNEEDTOBEALERTTOCHANGE,ASWELLASTHESPEEDWITHWHICHMAJORRISKSCANEVOLVEANDTHEMOMENTUMTHEYCANACHIEVEIFLEFTUNATTENDEDNEWRISKSCANWREAKHAVOCINORGANIZATIONSDUETOTHEELEMENTOFSURPRISETHEREFORE,GREATERVIGILANCEISREQUIREDTOIDENTIFYNEWRISKS,ASSESSTHEIREXPOSUREANDENSURETHECOMPANYISRESPONDINGINAMA
22、NNERCONSISTENTWITHITSDEFINEDRISKAPPETITEANDTOLERANCESIACANNOTMANAGERISKSDIRECTLYHOWEVER,ITCANPLAYANIMPORTANTROLEBYMAINTAININGAFLEXIBLEAUDITAPPROACHANDDYNAMICAUDITPLANTOADDRESSEMERGINGRISKSANDPOTENTIAL,FUTURERISKSBEYONDTHEABILITYTOCOPEWITHCHANGE,THETRUEMEASUREOFPERFORMANCEFORIAISITSABILITYTOAFFECTAND
23、FACILITATEORGANIZATIONALCHANGETHATFOSTERSCONTINUOUSIMPROVEMENTANDGRADUALPROGRESSIONUPTHERISKMANAGEMENTCONTINUUMTHETRUEWORTHOFIAISNOTMEASUREDINTHEWEIGHTOFAFTERTHEFACTRECOMMENDATIONSBUTINITSABILITYTOPROVIDEJUSTINTIMEADVICEANDINFLUENCEPOSITIVECHANGETHATADDSVALUETOTHEORGANIZATIONINTODAYSMARKETPLACE,CHAN
24、GEMANAGEMENTISACORECOMPETENCYTHATSUCCESSFULCOMPANIESMUSTDEVELOPTOSTAYCOMPETITIVE6DRIVEEFFICIENCYSPENDINGONIAISINCREASINGASORGANIZATIONSREALIZETHEVALUEADDEDCONTRIBUTIONTHEFUNCTIONCANMAKEINESTABLISHING,MAINTAININGANDIMPROVINGGOVERNANCE,RISKMANAGEMENTANDCONTROLACROSSTHEORGANIZATIONGENERALDATAONCURRENTI
25、ASPENDINGISPROVIDEDANNUALLYBYTHEIIASGLOBALAUDITINGINFORMATIONNETWORKGAINREPORTSACCORDINGTOGAINS2006STUDY,LARGECOMPANIES30BILLIONORMOREINANNUALREVENUESPENDANAVERAGEOF122MILLIONAYEARONIAACTIVITIESAND149MILLIONANNUALLYONEXTERNALAUDITSSMALLERCOMPANIESANNUALREVENUESOF1BILLIONTO5BILLIONSPENDANAVERAGEOF144
26、MILLIONONIAAND19MILLIONONEXTERNALAUDITSEVERYYEAREVENTHOUGHIABUDGETSAREONTHERISE,IALEADERSAREBEINGASKEDTODOMUCHMOREWITHFARLESSTOACHIEVETHIS,INTERNALAUDITORSAREREVISITINGTHEIRMETHODS,PROCESSES,PRACTICES,CAPABILITIESANDTECHNOLOGYSUPPORTTOENHANCEEFFICIENCIESANDWORKSMARTER7ATTRACT,DEVELOPANDRETAINTHEBEST
27、TALENTAMIDTHECHANGINGREGULATORYCLIMATEANDINCREASINGDEMANDSFORPERFORMANCEANDEFFICIENCY,IALEADERSARECHALLENGEDINATTRACTING,DEVELOPINGANDRETAININGTHERESOURCESTHEYREQUIRETODELIVERONTHEIRNEWMANDATETHEOVERALLDEMANDFORACCOUNTING,FINANCEANDAUDITPROFESSIONALSISUNLIKELYTOLESSENSIGNIFICANTLY,ASTHEREWILLBEANONG
28、OINGNEEDFORCOMPANIESTOMEETREGULATORYREQUIREMENTSANDEMPHASIZEGOVERNANCEDEMOGRAPHICFORCESALSOWILLKEEPDEMANDHIGHSOON,BABYBOOMERSWILLBEGINLEAVINGTHEWORKPLACEINDROVESWHILEENROLLMENTINUNIVERSITYACCOUNTINGPROGRAMSISRISINGAFTERYEARSOFDECLINE,ITWILLTAKETIMEFORGRADUATESTOGAINTHENECESSARYEXPERIENCEFORCERTAINPO
29、SITIONSHIGHPERFORMINGIAFUNCTIONSREQUIREEFFECTIVELEADERSHIPSKILLSFROMMEMBERSOFTHETEAMESPECIALLYTHECAETHECAESETSTHETONE,ELEVATESTHESTATUREOFTHEFUNCTIONSANDPRESERVESTHEINDEPENDENCEANDOBJECTIVITYREQUIREDTOEFFECTIVELYFULFILLTHEIAMANDATETHISINDIVIDUALMUSTNOTONLYMANAGETHEFUNCTIONANDHELPTOATTRACTANDRETAINSU
30、PERIORIATALENTBUTALSOPOSSESSTHEVISION,FORESIGHTANDDRIVETOKEEPIARAISINGTHEBARANDMOVINGTOTHENEXTLEVEL8EMBRACETHEIIASTANDARDSIAISASELFGOVERNEDPROFESSIONTHROUGHTHEIIA,PROMULGATINGAPROFESSIONALPRACTICESFRAMEWORKTHATINCLUDESMANDATORYGUIDANCEINTHEFORMOFACODEOFETHICSANDTHEIIASTANDARDSASAFUNDAMENTALREQUIREME
31、NT,INTERNALAUDITORSSHOULDCOMPLYWITHTHEIIASTANDARDSINADDITION,THEYSHOULDBEACTIVEINTHEPROFESSIONATTHEINTERNATIONALANDLOCALCHAPTERLEVELSANDCONTRIBUTETOTHEDEVELOPMENTOFTHEIAPRACTICEIAISEVOLVINGASARESPECTEDPROFESSIONTHATISSEPARATEANDDISTINCTFROMEXTERNALAUDITTODAY,ITHASMOREOPPORTUNITYTHANEVERTOFULLYDEMONS
32、TRATEHOWIT5CANCREATEVALUEFORTHEORGANIZATION9FOCUSONCONTINUOUSIMPROVEMENTINTERNALAUDITORSSHOULDPRACTICEWHATTHEYPREACHTOTHECOMPANYTHEIIASTANDARDSREQUIREONGOINGANDPERIODICASSESSMENTOFTHEENTIRESPECTRUMOFAUDITANDCONSULTINGWORKPERFORMEDBYIA,INCLUDINGANONGOINGINTERNALQUALITYASSURANCEQAPROCESSWITHPERIODICRE
33、VIEWSANDANEXTERNALQUALITYASSESSMENTBYAQUALIFIEDINDEPENDENTREVIEWEREVERYFIVEYEARSINSHORT,IASHOULDTAKESTEPSTOENSUREITSACTIVITIESUNDERGOQUALITYASSESSMENTASSESSMENTSOFQUALITYPROGRAMSSHOULDINCLUDEEVALUATIONOFTHEFOLLOWINGCOMPLIANCEWITHTHEIIASTANDARDSANDCODEOFETHICSADEQUACYOFTHEIAACTIVITYSCHARTER,GOALS,OBJ
34、ECTIVES,POLICIESANDPROCEDURESCONTRIBUTIONTOTHEORGANIZATIONSGOVERNANCE,RISKMANAGEMENTANDCONTROLPROCESSESCOMPLIANCEWITHAPPLICABLELAWS,REGULATIONSANDGOVERNMENTORINDUSTRYSTANDARDSEFFECTIVENESSOFCONTINUOUSIMPROVEMENTACTIVITIESANDADOPTIONOFBESTPRACTICESIMPROVEMENTOFTHEORGANIZATIONSOPERATIONSANDWHETHERTHEA
35、UDITINGACTIVITYADDSVALUEMANYIADEPARTMENTSALREADYCOMPLYORAREINTHEPROCESSOFCOMPLYINGWITHTHESEREQUIREMENTSSOMEARENOWLOOKINGBEYONDCOMPLIANCEANDAREBENCHMARKINGTHEMSELVESAGAINSTLEADINGPRACTICESTOFOSTERCONTINUOUSIMPROVEMENTWITHINTHEIAFUNCTIONOTHERSHAVECOMETOREALIZETHATFORWHATEVERREASONTHEIAFUNCTIONNEEDSTOC
36、HANGESUBSTANTIALLYFROMITSCURRENTSTRUCTUREINTHESECASES,IAFUNCTIONSANDTHEIRAUDITCOMMITTEESTAKEATRANSFORMATIONALAPPROACH,WORKINGWITHOUTSIDEADVISORSTOREDIRECTANDREORGANIZETOMEETCURRENTREALITY,EXPECTATIONSANDNEEDS10MEASUREPERFORMANCETOADDVALUEGONEARETHEDAYSWHENIAWASASLEEPYDEPARTMENTTHEREALITYOFTODAYSBUSI
37、NESSENVIRONMENTISTHATIACONTRIBUTESDIRECTLYTOTHEOVERALLSUCCESSANDPERFORMANCEOFTHEENTERPRISEANDISHELDACCOUNTABLEFORRESULTSWHATGETSMEASURED6GETSDONEAPPROPRIATELYDEVELOPEDPERFORMANCEMEASURESHELPTODRIVERESULTS,QUALITYANDCONTINUOUSIMPROVEMENTLEADINGIAFUNCTIONSHAVEWELLDEVELOPEDSCORECARDSOFSELECTEDMEASUREST
38、HATAREAGREEDUPONWITHSENIORMANAGEMENTANDTHEAUDITCOMMITTEETHEYMEASURETHEIRSUCCESSANDCONSTANTLYREEVALUATETHEIREFFECTIVENESSTOPPERFORMINGIAFUNCTIONSARECOMMITTEDTOQUALITY,VALUEANDSATISFACTIONANDUSEBALANCEDSCORECARDSTOASSESSTHEIRCONTRIBUTIONINQUANTIFIABLEANDMEASURABLETERMSGIVENCURRENTREGULATORYREFORMANDTH
39、ECHANGINGBUSINESSENVIRONMENTINTHEBANKINGANDFINANCIALSERVICESINDUSTRY,THEFUTUREFORINTERNALAUDITORSHASNEVERBEENBRIGHTERASTHEEXPECTATIONSOFSTAKEHOLDERSRISEWITHREGARDTOIASPERFORMANCE,INTERNALAUDITORSWILLBENEFITGREATLYBYEMPLOYINGTHE10STRATEGIESDETAILEDHEREANDASIASROLECONTINUESTOEVOLVE,THEREISOPPORTUNITYT
40、OTAKETHEFUNCTIONTOTHENEXTLEVELANDTOIMPROVETHEEFFECTIVENESSOFGOVERNANCE,RISKMANAGEMENTANDCONTROLWITHINTHEORGANIZATION,WHICHWILLCREATETRUEVALUEENTERPRISEWIDERESOURCEROSSITER,CARMENTOP10PRIORITIESFORINTERNALAUDITINCHANGINGENVIRONMENTJBANKACCOUNTINGFINANCE2007,9P34387译文在环境变化中提高内部审计质量的十大要点在银行及金融服务行业中内部审计
41、（IA）的职能是应对新的挑战、变化以及对当今商业环境的期望。它们正在努力为其组织治理框架提供更大的价值。其结果是内部审计的出现是独立的，是客观保证的，是在增加价值和改善经营咨询活动中应运而生的。有效的内部审计职能把风险管理和控制过程的有效性作为关键的业务目标，用规范的方法来评估和改进公司治理。为了跟上迅速变化的商业世界，这种变革必须继续下去。在银行和金融服务公司往往具有复杂的内部审计部门，而且对它们改进的预期仍在继续增长。为了更好地与大型机构竞争，地区和社区银行正在扩大其服务范围，猖獗的合并和收购活动使得许多组织迅速缩小或重组。而这一切的变化使得利益相关者必须依靠银行内部审计人员采取有效的统治
42、和控制过程。一、达到增长中的期望值监督管理的改革和市场环境的不断变化，强调了有效治理、风险管理和控制的重要性正在日益提高。内部审计的工作与管理层、董事会以及外部审计人员紧密相连，是管理框架的一个重要支柱。因此,内部审计职能正在提升，同时也获得了更大的关注和内部组织责任。内部审计人员一直在寻找更大的突破，但随着受关注程度的增加，他们责任也在增加。应对新环境的要求和利益相关者不断变化的需要，内部审计的职能必须提升到一个新的层次。通过重新审视他们的方法、过程和措施,将实践立足于正确的事上,内部审计可提供独特的见解，并提供实时的价值。如今的内部审计在注重风险识别和评估能力提高的同时，也在加强风险基础审
43、计，在最需要的地方提供保证和咨询支持。最重要的是,内部审计人员正在学会面对变化他们在观察周围组织的风险水平的同时,将灵活性运用于审计计划中。二、重新审视章程和报告的关系如今的董事、高级管理人员对治理、风险管理和控制有着更大的责任。他们依赖于内部审计完成这些责任,因此,他们重新反思对内部审计这一角色的期望。总体而言,我们看到了对内部审计的期望正在不断提升。由于股东期望的变8化,内部审计的作用应确保利益相关者的需求和价值观念一致。在理想的情况下,内部审计章程应该是一个公司正式的政策,其必须通过审计委员会的年度审核和批准。这将确保章程的权力、责任，清楚地阐明职能和行政的汇报关系。内部审计的所有权被提
44、升到高级管理层和审计委员会的水平。为了有效，内部审计必须独立且有工作目标。为了实现组织的独立性，首席审计执行官应当在组织内部报告内部审计履行责任的程度。此外，内部审计应不受任何干涉，在确定内部审计范围内开展工作和交流结果。三、重新平衡内部审计活动中风险与利益相关者的期望萨班斯法案和类似的法例已采取措施，以恢复投资者的信心和财务报告的完整性。这些规定已经严重影响了管理层、审计委员会、外部审计师以及这些群体间的互动。为了帮助自己的公司遵从法规，许多内部审计的职能不得不发挥作用，但是，这意味着它们已无法完全协助其他关键业务的优先级管理。内部审计人员已经对公司治理法作出了回应。如萨班斯法案提出了管理层
45、和新的审计委员会对新的内部审计报告的要求，在这些规定的项目和范围内帮助指导组织。通常,他们会超出人们认为的典型内部审计应有的作用。在某些情况下,他们协助，甚至带领设计评价工作，执行运作效率测试，以确保其组织将通过内部控制审计。由于当前的任务在人力和资源方面迫在眉睫，所以内部审计人员付出的往往要比他们职责上要求的更多。在许多情况下,其它高风险、非财务领域的内部审计活动都被推迟或干脆取消了。近些年主要为了遵循SOX法案的合规管理活动，内部审计人员出于需要，已经献出了他们的时间、精力和资源。而现在是重新评估内部审计活动中风险与利益相关者期望的时候了。四、增加高级管理层和审计委员会间的交流沟通交流是内
46、部审计职能成功的关键因素。首席审计执行官必须确保通报了一般业务，以及有关战略计划、新的发展、倡议、活动和交易。内部审计应被视为本组织中一个值得信赖的角色。为了保持独立性和客观性，它不应该直接参与管理过程。最重要的是，内部审计部门必须有效地与管理层和审计委员会沟通，以支持他们的管理职责。清晰、简洁、明快、及时、相关的口头和书面沟通，对于首席审计执行官是至关重要的。正如国际内部审计师协会实务公告与审计委9员会的关系，在很大程度上，整体效益将围绕着首席审计执行官和审计委员会双方之间的沟通情况。如今审计委员会期望有一个开放、坦诚、高层次的沟通。如果首席审计执行官是被委员会视为一个值得信赖的顾问，沟通交
47、流则是关键因素。五、积极地促进改变改变是经常的，尤其在当今快节奏的商业环境中。内部审计人员必须警惕变化,以及主要风险演变的趋势、速度。新的风险可以使组织机构经历一场出其不意的浩劫。因此，内部审计人员必须提高警觉，以确定新的风险，并评估其风险。内部审计不能直接管理风险，但它可以通过维持一个灵活的审计方法和动态的审计计划，以解决新出现的潜在风险和未来风险。除了应对变化的能力，内部审计还影响和推动组织变革，使得风险管理的连续性慢慢有所提高。内部审计的真正价值是无法衡量的，但它有能力提供公正实时的咨询，使组织进行积极的改变，从而增加组织的价值。在现今的市场上，变更管理是成功企业保持竞争力的核心。六、传
48、动效率内部审计的经费渐增是由于组织意识到通过建立、维护和改善整个组织的治理、风险管理和控制可以实现价值增值。关于当前内部审计开支的通用数据是由国际内部审计师协会的全球审计信息网络的报告每年提供的。据2006年全球审计信息网络的研究表明，年收入300亿美元或更多的大公司在内部审计活动方面花费1220万美元，外部审计1490万美元。每年10亿美元至50亿美元较小收入的公司，在内部审计花费140万美元，外部审计190万美元。虽然内部审计的预算有所增加，但成效却不明显。要克服这一点，内部审计人员必须重新审视自己的方法、流程、实践、能力和技术支持，以提高工作效率和效果。七、吸引、培养和留住优秀的人才在不
49、断变化的监管环境和越来越高的需求下，对内部审计领导人的挑战是吸引、培养和留住他们所需要的资源，以实现其新的任务。10在公司不断需要满足监管要求，强调治理的情况下，对会计、财务和审计专业人才的总体需求不太可能显著减少。不久，婴儿潮出生的一代人将开始成群结队地离开工作场所。虽然大学会计课程的入学人数在之前下降后现在又渐渐开始上升，但毕业生必定需要一段时间的经验才能获得某些职位。高绩效的内部审计职能需要从团队成员，特别是首席内部审计执行官那取得有效的领导技巧。首席内部审计执行官定下了基调，提升了职能的高度，并保留必要的独立性和客观性，有效地履行内部审计的任务。此人不仅要有管理的能力，有助于吸引和留住高级人才，而且要具有内部审计的眼光、远见和动力，不断提高内部审计，使其达到一个新的水平。八、拥护国际内部审计师协会标准内部审计是国际内部审计师协会自治的职业，在颁布的职业实务框架中，包括道德准则与国际内部审计师协会标准形式的强制性指导。作为一个基本要求，内部审计人员应遵守国际内部审计师协会标准。此外，他们应积极在国际和地方各级上促进内部审计实践的发展。内部审计通过发展成为受人尊敬的职业，是与外部审计所不同的，今天，它比以往任何时候有更多的机会充分展示它是如何为组织创造价值的。九、专注于持续改进内部审计人员应当采取实践活动。按照国际内部审计师协会标准的要求，
