审计外文文献翻译 内部审计的有效性.doc

外文文献及原稿原 稿Introduction Internal audit effectiveness, the extent to which an internal audit office meets its raison d'être, is arguably a result of the interplay among four factors: internal audit quality; management support; organizational setting; and attributes of the auditor. An internal audit function's capability to provide useful audit findings and recommendations would help raise management's interest in its recommendations. The management support with resources and commitment to implement the internal audit recommendations is essential in attaining audit effectiveness. Also, the organizational setting in which internal audit operates, i.e. the organizational status of the office, its internal organization and the policies and procedures applying to each auditor, should enable smooth audits that lead to reaching useful audit findings. Further, the capability, attitudes and level of cooperation of the auditor impact on the effectiveness of audits. Therefore, internal audit effectiveness should be viewed as a dynamic process that is continuously shaped by the interactions among the four factors mentioned above. This study examined, using case study analysis, the internal audit service of a large public sector organization. The paper is structured as follows. The next section presents a review of the related literature; introduces a model for analyzing audit effectiveness; and provides the research question. The third section presents the research methodology; fourth section provides empirical analysis based on a case study; and fifth section presents a summary of the findings. The paper then summarizes the conclusions, noting limitations of the study and suggesting avenues for future research.Internal audit effectiveness The Institute of Internal Auditors IIA, 1999a defined internal auditing as: an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. This definition signifies that internal audit has undergone a paradigm shift from an emphasis on accountability about the past to improving future outcomes to help auditors operate more effectively and efficiently Nagy and Canker, 2002; Stern, 1994; Goodwin, 2004. Since, the definition equally serves both the private and the public sectors Goodwin, 2004, it is used in this study as a basis to analyze public sector internal audit effectiveness. Internal audit is effective if it meets the intended outcome it is supposed to bring about. Sawyer 1995 states, “ internal auditor's job is not done until defects are corrected and remain corrected.” Van Hansberger 2005 explains that internal audit effectiveness in the public sector should be evaluated by the extent to which it contributes to the demonstration of effective and efficient service delivery, as this drives the demand for improved internal audit services. Based on the results of a consultative forum that focused on improving public sector internal audit 1, Van Hansberger 2005 identified perceptions and ownership; organization and governance framework; legislation; improved professionalism; conceptual framework; and also resources as factors influencing internal audit effectiveness. Effective internal audit undertakes an independent evaluation of financial and operating information and of systems and procedures, to provide useful recommendations for improvements as necessary. The effectiveness of internal audit greatly contributes to the effectiveness of each auditor in particular and the organization at large Dittenhofer, 2001. Dittenhofer 2001 has also observed that if internal audit quality is maintained, it will contribute to the appropriateness of procedures and operations of the auditor, and thereby internal audit contributes to effectiveness of the auditor and the organization as a whole. Using agency theory, Dingdong 1997 explained the role that internal audit plays in an economy and points out that internal audit has an advantage over external audit in obtaining information quickly and finding problems at an earlier stage; and Sparkman 1997, applying the theory of transaction cost economics, demonstrated how internal audit recommendations are important to the management of government organizations. Prior literature relating to internal audit effectiveness has either focused on the internal audit's ability to plan, execute and objectively communicate useful findings Dingdong, 1997 Sparkman, 1997;Dittenhofer, 2001; or taken a broader view and included factors that transcend the boundary of a single organization Van Hansberger, 2005. This paper attempts to introduce a new perspective for evaluation of internal audit effectiveness by identifying factors within an organization that impact on audit effectiveness. A model, which assumes that there is a common interest to achieve organizational goals for auditor management, top management and internal audit, is used for analysis of this case study. Since, audit effectiveness fosters the achievement of a common goal; there would be a natural incentive in an organization to improve it. The model considers four potential factors ? internal audit quality, management support, organizational setting, and auditor attributes to explain audit effectiveness, and shows how the interaction of these factors improves audit effectiveness. Internal audit quality, which is determined by the internal audit department's capability to provide useful findings and recommendations, is central to audit effectiveness. Internal audit has to prove that it is of value to the organization and earn a reputation in the organization Sawyer, 1995. Internal audit has to evaluate its performance and continually improve its service .audit quality is a function of the level of staff expertise, the scope of services provided and the extent to which audits are properly planned, executed and communicated. Audit findings and recommendations would not serve much purpose unless management is committed to implement them. Adams 1994 used agency theory to explain that it is in the interest of management to maintain a strong internal audit department. Implementation of audit recommendations is highly relevant to audit effectiveness Van Hansberger, 2005 and the management of an organization is viewed as the customer receiving internal audit services. As a result, management's commitment to use audit recommendations and its support in strengthening internal audit is vital to audit effectiveness Sawyer, 1995. Organizational setting refers to the organizational profile, internal organization and budgetary status of the internal audit office; and also the organizational policies and procedures that guide operation of auditors. It provides the context in which internal audit operates. Thus, organizational setting can exert influence on the level of effectiveness that internal audit could achieve. The auditor attributes relate to the capability of the auditor to meet its intended objectives. Auditor attributes with implications on audit effectiveness include the auditors' proficiency to efficiently and effectively meet organizational sub-goals; their attitude towards internal audit; and the level of cooperation provided to the auditor .Since, the four factors discussed above are intricately linked, audit effectiveness is a dynamic process that results from the effect of each factor and the interplay among all. audit quality and management support strongly affects audit effectiveness. Better audit effectiveness, in turn, has a positive bearing on these two factors. If internal audit enhances quality to the extent it elicits management's interest, management support would be a natural quid pro quo because the management would realize the contribution of internal audit to the achievement of organizational goals. This would positively reflect on audit quality and enhance audit effectiveness. The management's commitment to implement audit recommendations improves the operation of the auditor, as a result of which the auditor attributes would improve to the benefit of audit effectiveness. Further, management retains the authority to improve the organizational setting and influence the auditor towards a positive effect on audit effectiveness, which in turn, benefits audit quality.Concluding comments This study investigated the internal audit service of a large public sector higher educational institution, to identify factors influencing internal audit effectiveness, using a model developed for the analysis. The model consisted of four interrelated factors: internal audit quality; management support; the organizational setting; and attributes of the auditors. The findings of the study reveal that the internal audit office of the organization studied needs to enhance the technical proficiency of the internal audit staff and minimize staff turnover so as to foster audit effectiveness. The organizational status and internal organization of the internal audit office are fairly rated, but internal audit's lack of authority on budgets reduces its control of resource acquisition and utilization. The scope of internal audit services is limited to regular activities. Extending the scope of services by widening the range of systems and activities audited, with appropriate risk analysis, would improve audit effectiveness. Management's commitment in providing greater attention to internal audit recommendations and staffing the office with well-qualified employees deserves attention in this study. The internal auditors, under the impression that their reports are not sufficiently utilized by the management, may not be encouraged to exert the imum possible effort in their engagements. In addition, the lack of attention by management may send a wrong signal about the importance of internal audit services to the audited, which in turn adversely affects the audited attributes. The study has shown that internal audit of the organization studied needs improvement in the areas of audit planning, documentation of audit work, audit communications and follow-up of recommendations. Audit effectiveness could be enhanced by ensuring consistency in documenting audit work to enable improved review of audit work; proper follow-up of the status of audit findings and recommendations; increased distribution of audit reports; and further improvement in the quality of reporting. The limitation of this study is readily apparent. As in all case studies, the generalisability of the findings and the conclusions drawn is limited, although the study does provide evidence of the problems internal auditors face in providing an effective service to management. Further, research could be welcome to fully understand the level of internal audit effectiveness in the Ethiopian public sector vis-à-vis its private sector, with a view to highlighting differences, if any, and conclusively defining the variables affecting internal audit effectiveness in Ethiopia. 译 文简介 内部审计的有效性,在何种程度上满足了内部审计处其存在的理由,可以说是一个四因素之间的相互作用的结果:内部审计质量,管理支持,组织设置,以及受审核方属性。内部审计职能的能力提供有益的审计结果和建议将有助于提高管理的在其建议的兴趣。与资源管理的支持和承诺落实内部审计建议,在实现审计的有效性是至关重要的。此外,在该组织设置内部审计工作,即办公室,其内部组织的政策和程序适用于每一个审计组织地位,应使审计工作的顺利达成,导致有用的审计结果。此外,能力,态度及对审计的影响审计成效的合作水平。 因此,内部审计的有效性应被看作是一个动态过程,是不断通过在上述四个因素相互作用形成的。本研究采用个案研究分析,大型公共部门组织的内部审计服务。本文的结构如下。接下来的部分介绍了相关的文献回顾;介绍了审计的有效性分析模型,并提供了研究的问题。第三部分介绍了研究方法,第四部分提供了实证分析个案研究为基础;和第五部分介绍了研究结果的摘要。本文的结论进行了总结,并指出这项研究的限制,并建议未来的研究途径。内部审计的有效性 内部审计协会(IIA,1999年)中定义的内部审计为:一个独立的,客观的保证和咨询活动,旨在增加价值和改善组织的运营。它可以帮助组织实现其目标的把一个系统的,规范的方法来评价和改进风险的有效性管理,控制和治理过程。 这个定义意味着,内部审计已经经历了从一个模式转变的重点对过去的事情,以改善未来的结果,以帮助更多的责任审计工作有效和高效(纳吉和Canker,2002;斯特恩,1994;古德温,2004)。因为,在定义同样既是私人和(古德温,2004年)公共部门,它是用在以此为基础研究,以分析公共部门的内部审计的有效性。 内部审计是有效的,如果符合预期的结果是应该实现。索耶(1995)指出,“内部审计人员的工作尚未完成,直到缺陷纠正,继续纠正。“范Ginsberg(2005)解释说,在内部审计的有效性公共部门应评价它在何种程度上助长了示范提供有效和高效的服务,因为这驱动器,改进内部审计需求服务。基于一个协商论坛的成果,着眼于提高公共部门为重点内部审计1,凡Ginsberg(2005年)确定的看法和所有权;组织和管理框架;立法,提高专业水平;概念框架;资源的因素,也影响内部审计的有效性。有效的内部审计承担的财务和经营信息和系统的独立评价和程序,提供必要的改进有益的建议。 内部审计的有效性大大有助于每个审计有效性特别是和整个(Dittenhofer,2001年)的组织。 Dittenhofer(2001)也指出,如果内部审计质量保持不变,这将有助于恰当程序和审计业务,从而有助于内部审计被审计的有效性,并作为一个整体组织。使用代理理论,向东(1997年)解释内部审计的作用,并指出在经济中扮演的是内部审计信息快速获取和找到一对外部审计的优势在较早阶段问题;及Sparkman(1997),运用交易成本理论经济学,演示了如何内部审计建议是重要的管理的政府机构。 在此之前相关文献,无论是内部审计的有效性已经专注于内部审计的能力计划,执行和客观地沟通(向东,1997年有用的结果;Sparkman,1997年; Dittenhofer,2001),或采取了更广阔的视野,包括因素超越单一组织(凡Ginsberg,2005年)的边界。本文试图通过确定引进了内部审计的有效性评价的新视角组织内部的因素,对审计有效性的影响。一个模型,假定有一个共同的利益,以实现组织目标的审计管理,一流管理和内部审计,是用于本案例分析。因为,审计成效促进一个共同的目标的实现,将有一个自然的激励作用一个组织改进它。该模型考虑四个潜在因素 -内部审计质量,管理支持,组织设置和属性来解释审计审计有效性,并说明如何对这些因素的相互作用为提高审计的有效性。 内部审计质量,这是由内部审计部门的能力,以确定提供有用的结论和建议,是中央审计的有效性。内部审计已证明它的价值,并获得该组织是一个组织中的声誉(索耶,1995)。内部审计,以评估其性能,不断提高其服务。审计质量是一个功能的水平员工的专业知识,提供的服务范围和程度,适当的审计计划,执行和沟通。 审计结果和建议将不能达到目的,除非管理层是多少致力于落实。亚当斯(1994年),用于代理理论来解释,它是在管理的兴趣,保持一个强有力的内部审计部门。实施审计建议是高度相关的审计的有效性(凡Ginsberg,2005),一个组织的管理被看作是接受客户的内部审计服务。因此,管理层的承诺,其使用情况的审计建议,并在加强内部审计的支持是至关重要的审计的有效性(索耶,1995)。 组织环境是指组织形象,内部组织和预算现况的内部审计办公室;,也是组织的政策和程序指导操作的审计。它提供了上下文中的内部审计工作。因此,组织设置上可以发挥的有效性,内部审计水平的影响可以实现的。受审核方属性涉及到被审计能力,以满足其预期的目标。受审核方的属性包括与审计的有效性的影响审计单位的能力,以有效地满足组织的分目标;其内部审计的态度以及合作水平提供给核数师。因为,上述四个因素是错综复杂的联系讨论,审计的有效性是一个动态过程,从各因素的影响,并在所有相互作用的结果。审计质量和管理支持,强烈影响审计成效。更好审计的有效性,反过来,有两个因素对这些积极的影响。如果内部审计质量提高的程度就会引发管理的利益,管理支持将是很自然的报偿,因为管理层会实现内部审计的贡献,组织目标的实现。这将积极反映审计质量,提高审计的有效性。管理层承诺落实审计建议,提高了审计工作,作为结果使受审核方属性将提高到效益审计的有效性。此外,管理保留的权力,以改善和影响力的组织设置朝对审计的有效性产生积极影响审计,这反过来,效益审计质量。结论意见 这项研究调查了一个大型公共部门内部审计服务的高等教育机构,确定内部审计的有效性的影响因素,采用模型制定了分析。该模型由四个相互关联的因素:内部审计质量管理支持;的组织设置和被审计单位的属性。 研究结果显示,该组织的内部审计办公室研究需要加强内部审计人员,减少员工流失的技术熟练程度等为促进审计的有效性。该组织的地位和内部组织内部审计办公室评为相当,但内部审计的权力缺乏预算减少其控制的资源获取和利用。内部审计服务的范围仅限于经常性活动。扩展范围通过扩大活动范围的系统和服务的审计,以适当的风险分析,将提高审计的有效性。管理的承诺,提供更大的重视内部审计人员的建议,并与完全合格的办公室员工在这项研究中值得关注。内部审计人员,在印象他们的报告是没有充分利用的管理,不得鼓励发挥尽最大的努力在他们的接触。此外,缺乏关注的管理人员可发送有关内部审计服务的重要性,一个错误的信号审计,这反过来又严重影响了审计的属性。 这项研究已经表明,该研究机构的内部审计需要改进地方审计计划,审计工作,审计通报和后续文件建议。可提高审计的有效性,确保一致性记录审计工作,使审计工作的改进审查;适当的后续行动的状况审计结果及建议;审计报告增加分配秩序,进一步改进报告的质量。 本研究的局限性是显而易见的。正如在所有的案例研究,普适的的调查结果和得出的结论是有限的,虽然该研究没有提供证据对内部审计面临的问题提供有效的服务管理。此外,研究也受到欢迎,充分认识内部审计水平埃塞俄比亚的成效,公共部门面对面的私营机构,以期突出差异,如果有的话,令人信服地定义变量影响内部审计的有效性在埃塞俄比亚。