内部审计辅助性参与管理外文翻译.docx
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内部审计辅助性参与管理外文翻译.docx
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内部审计辅助性参与管理外文翻译
外文文献翻译
InternalAuditingasanAidtoManagement
Atraininggroundforpromisingjuniorexecutives,aliaisonbetweentopmanagementandsupervisors,andabalance-wheelfordecentralizedoperations.
ByWilliamT.Jerome,III
Auditingisafunctionwhichmostmanagementsregardmoreasanecessaryevil,usefulinminimizingdishonesty,thanasaconstructivegood,helpfulinfacilitatingeffectiveadministrativecontrol.Muchofthisfeelingcanbereadilyexplained:
notsomanyyearsagotheonlyconceptofauditingwasanarrowone.Duringthelast10years,however,abroaderandmoreimaginativeconcepthasdeveloped.Asaresult,theinternalauditingdepartmenttodayshouldbeabletohelpinavarietyofwaystomakeadministrationmoreeffectiveinlarge-scaleindustrialenterprises.
Inordertoappreciatetheadvantagesofmoderninternalauditing,itisimportanttounderstandthefollowingpoints:
(1)Theinvestigativetechniquesoftheinternalauditorarebasicallysimple,whichmakesittoapplythemoutsidethetraditionalaccountingandfinancialareas.
(2)Internalauditingisexcellenttrainingexperienceforpromisingcandidateswhoarebeing groomedforsuchexecutivepositionsasthetreasuryorcontrollershipfunction.
(3)Itisoftenpossibletoexpandtheareaofdecisionmakingatmiddle-managementlevelsthroughauditsurveillanceofsuchcentralofficeproceduresashavebeenestablishedtosafeguardtheexerciseofdelegatedauthority.
(4)Thereisacomplementaryrelationshipbetweentheactivitiesofthatinternalauditdepartmentandthoseofthecompany'sindependentpublicaccountants.
InthefollowingpagesIwouldliketoexaminetheseaspectsofthemoderninternalauditingconceptindetail.Basingmyobservationsonfieldworkinawiderangeofmanufacturingcompanies,Ihopetoshowthatastheresultofaneffectiveauditprogrammanyofthedifficultproblemsofmodernlarge-scalemanagementcanbemadelessformidableandmoreworkable.
ModernApproach
Someofthestatementsandclaimsadvancedinbehalfofmoderninternalauditingmakeitsoundasthoughthechangesinauditingproceduresandphilosophythathaveoccurredoverthepastdecadeorsoamountedtosomethingbasicallydifferentfromitsoldcounterpart.Forexample,onewritersays:
"Sosweepinghasbeenthischangethatcurrentdefinitionsofinternalauditingbearlittleresemblancetothoseinvoguetenorfifteenyearsago."
Theopeningchapterofarecentbookoninternalauditingiswritteninasimilarvein:
"Thewords'internalauditing'arenotnewinbusinesscircles,butthepresentconceptoftheinternalauditor'sscopeandobjectivesisverynew.Fewcollegesandbusinessschoolshaverecognizedthefactthatanewanddifferentbranchofaccountingisfirmlyentrenchingitself,throughitsdeeds,intheaccountingdivisionsofourforward-lookingbusinessorganizations,manyofwhich,evenyet,donotfullyunderstandorappreciatethepresentconceptandeitherdonothavetheinternalauditfunctionorconfuseitwithroutinechecking."
Again,currentwritingsonthesubjectofinternalauditingarerepletewithexpressionssuchas"functionalaudit,""businessaudit,""managementaudit,"and"auditofoperations,"ascontrastedwitha"complianceaudit,""financialaudit,"and"balancesheetaudit."
Althoughthereislittledoubtthatthechangeintheactivitiesoftheinternalauditdepartmentsofmanycompanieshasbeensignificant,itnonethelessmustbekeptinmindthatinternalauditingstillusesmanyofthesameoldstartingpointsandstillhastocoversuchtraditionalfunctionsasthecountingofcashandthetakingofinventories.Rather,thechangehasbeenoneofdegreeandscope;auditingnolongerstopswhereitusedto.
BroadenedScope
Theeffecthasbeencumulative.Asthescopeofauditingbroadens,topmanagementincreasinglyrecognizestheuniquetrainingpossibilitiesinherentintheauditingactivity.Inturn,higherandhighercaliberpersonnelareassignedtoit.Henceitsusefulnessbecomesmoreandmoreapparenttoalllevelsofcompanymanagement,moreandmoreisexpectedofit,andasaresultofthewholeprocessitsscopebroadensstillfurther.
Morespecifically,internalauditorsarenolongersatisfiedtostopwithamereconfirmationofthemathematicalaccuracyoftheamountsreportedinacompany'sfinancialstatements.Instead,theyaremoreconcernedwithadetailedappraisalofthevariouscompanyoperationsthatareresponsibleforthefiguresintheaccounts.Essentially,theprimarypurposeofaninternalauditinvestigationtodayistodeterminewhetherpropersafeguardshavebeenestablishedbymanagementatalloperatinglevelssothatthecompanywillreceivefullvalueforeachdollarofexpenseincurred.
Notewhatadifferencethiscanmake.Itisonethingfortheauditortobesatisfiedafterverifyingthedollaraccuracyofthereportedinventory;itisquiteanotherforhimtodeterminewhetherestablishedproceduresarebeingfollowedbycompetentoperatingpersonnelinordertominimizetheamountofslow-movingstock,scrapanyobsoleteitems,orseeifthepurchasingproceduresthemselvesarebeingcarriedouteffectively.Again,itisonethingtovouchreportedfixedassetsofaplantunderconstructionattheendofthefiscalyearandanothertomakeanon-the-jobauditofchargestoplantaccountastheyareincurredinordertoascertainthenandtherewhetherthecompanyisreceivingfullvalueinaccordancewiththecontractedpurchaseandengineeringspecifications.
Buthoweverdifferenttheselevelsofinvestigationmaybe,anddespitethemoreexhaustiveinquiryusuallyrequiredbythemodern"functional"or"businesstype"audit,thefactremainsthatthesameunderlyingdocumentsareused.Boththedifferencesandthesimilaritiesofthenewandoldconceptsofauditingmaybeseenfromanexample:
Theauditortodaymightstartonephaseofhisauditbythumbingthroughseparatepilesofpurchaserequisitions,invoices,purchaseorders,billsoflading,andreceivingreports.Hemightalsolookoverthepurchasedepartmentcorrespondencefile.Inthecourseofthisexaminationhemightwonderwhycertainitemscostsomuch,orWereorderedinsuchlargequantitiesorsofrequently,orwereshippedviaexpressinsteadofbyfreight,orwereobtainedfromonlyonesupplierinsteadofseveral,orwerecontinuallybeingorderedonarushbasis.
Accordingly,thosedocumentswhichtheauditorquestionsforbusinessreasonsmightbesortedoutinonepileonhisdesk;thosewhichhequestionsformathematicalaccuracy,inanotherpile;andthosedocumentswhichseemtohimincompleteorimproperlyprocessed,andwhichthereforesuggestproceduralweaknesses,inathirdpile.
Tofindanswerstohisquestions,theauditormayhavetointerviewindividualoperatingpersonnelinallthefourcornersoftheplant.Hemayvisitthestoreroomtoseetheconditionandqualityofsomemerchandiseinquestion.Hemaygooutontheplantfloortolearnhowsomeotheritemisused.Hemayconceivablyquerytheplantorhome-officeengineersonthenecessityofusingthisscarcematerialorontheseeminglycostlyspecificationforthatparticularproduct.Andsoon.
ManagementNeeds
Itisinresponsetocertainmanagementneedsthatinternalauditdepartmentshavegrownoutoftheirolderfunctionofmerelyverifyinginvoicesforarithmeticalaccuracy,vouchingassets,checkingdocumentsforproperauthorizations,andthelike.
Ofparticularimportancearethoseneedswhichstemdirectlyfromthetrendtowarddecentralizationthatischaracteristicoftheoperationsofanincreasingnumberoflargecompanies.Decentralizationofcourseputsanaddedresponsibilityonthemiddle-managementexecutivesinbranchplants,subsidiaries,andmarketingdivisionstomaketheirowndecisionsandtosolvetheirownoperatingproblemswithinthebroaderframeworkofgeneralcompanypoliciesandprocedures.Continuedexpansionoffacilitieshasthusmadeitincreasinglydifficultformanyhome-officemanagementstotraincompetentpersonnelandtoappraisetheirperformanceinthefield.
ExecutiveTraining
SuchcompaniesasCeneralElectric,ShellOil,andUnitedStatesSteelhaveconsequentlybeencapitalizingontheopportunitywhichtheinternalauditdepartmentpresentstogiveamutuallyprofitabletrainingtothosemeninterestedinqualifyingforthetreasuryorcontroller-shipfunction.(Itisinterestingtocomparethetrainingopportunitiesprovidedbytheinternalauditdepartmentwiththeskillsandabilitieswhicharerecognizedasrequirementsofsuccessfulcontrollers).
Actually,thereisgoodtraininghereformanyothermanagementfunctionstoo.Inthecourseoftheirexaminations,internalauditorshaveanunparalleledopportunityforgettingtoknowtheproblemsandthepeopleinthecompany'smanyplantsandoffices.Also,sinceaccounting,statistical,andfinancialdatamirrorallthevariedproblemsfacedbymodernbusiness,whatotherexperienceholdsbetterpossibilitiesforcompanyandcandidatealikethananintelligentappraisalofsuchdata?
HerearesomeexamplesofthekindofpossibilitiesIhaveinmind:
Aninquiringpersoncanappraisecertainaspectsoftheentirepurchasingfunctionbycomparingpricelistswiththebidsobtainedandthepricesactuallypaid.
Usingthepayrollfigures,hecantestincentiveplanstodeterminewhetherbothcompanyandemployeeinterestsarebeingproperlysafeguarded.
Accountsreceivablepresenthimwithanopportunitytoreviewcompanypricingpoliciestofindoutwhetherallcustomersarebeingtreatedfairly,whethershipmentsaremadeaspromised,andwhetherbothcustomerandcompanyproductandshippingspecifications
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