国际同行对于美国审计总署绩效审计实践的评议外文翻译Word格式.docx
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国际同行对于美国审计总署绩效审计实践的评议外文翻译Word格式.docx
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Performanceauditsentailanobjectiveandsystematicexaminationofevidencetoprovideanindependentassessmentoftheperformanceandmanagementofaprogramagainstobjectivecriteriaaswellasassessmentsthatprovideaprospectivefocusorthatsynthesizeinformationonbestpracticesorcross-cuttingissues.Performanceauditsprovideinformationtoimproveprogramoperationsandfacilitatedecisionmakingbypartieswithresponsibilitytooverseeorinitiatecorrectiveaction,andimprovepublicaccountability.
ObservationsontheQualityAssuranceSystem
TheGAOhasahighlydevelopedanddynamicqualityassurancesystemthat,inadditiontoprovidingreasonableassuranceofconformancewithGovernmentAuditingStandards,reinforcestheindependence,objectivity,andreliabilityoftheOfficeanditswork.Thesystemcontainsfourkeyelements:
leadership,humancapital,engagementperformance,andmonitoringandpolicyreview(Figure2).Thesystemisavailabletoauditorson-line,includinglinkstothepolicies,professionalstandards,andguidanceforeachkeyelement.
Independence
GovernmentAuditingStandardsconsiderindependencefromthreeperspectives:
personal,external,andorganizational.Impairmentsinanyoftheseareascouldaffecttheauditor’sability,orperceivedability,toexerciseobjectiveandimpartialjudgmentonallissuesassociatedwithconductingandreportingonthework.
Thestandardsrequirethatauditorganizationsbeorganizationallyindependentfromtheorganizationstheyaudit.Asanagencyofthelegislativebranchofgovernment,theGAOisindependentfromtheexecutivebranchorganizationsaudits.Also,itsqualityassurancesystemincludespoliciesandprocedurestoidentifypersonalandexternalimpairmentstoindependenceandtomonitorandpromotecompliancewiththosepoliciesandprocedures.
TheGAOis,however,uniqueamongitsinternationalpeersintermsofCongressionalinvolvementintheselectionoftopicsforperformanceaudits.TheGAOrespondstorequestsfromtheCongressanditscommittees.Theserequestsconstitutethemainsourceofperformanceauditwork.Inothercountries,legislaturesprovidetheauditofficewithconsiderablymorediscretionindeterminingwhichareasofgovernmenttoexamine.
InrespondingtoCongressionalrequests,theGAOdeterminesthescopeandmethodologyforthework,thetimingandstaffing,productcontent,andthemanagementstructure.Inaddition,ithasadoptedanumberofpracticestobalanceitsobjectiveofbeingresponsivetoCongresswhileremainingnon-partisanandservingthelong-terminterestsoftheAmericanpeople.Thefollowingtwopracticesareparticularlynotable:
•ItsstrategicplanningprocessinvolvestheCongressandotherstakeholdersinestablishingkeythemesandhigh-riskareasthatthegovernmentneedstomanagewell.Itshigh-riskseriesfocusesattentionongovernmentprogramsthatposesignificantrisksoffraud,waste,abuse,andmismanagement.
•Itsengagementacceptanceprocessfocusesmanagement’sattentionontherisksassociatedwitheachrequest,includingriskstoindependenceandhowtheriskswillbemanaged.
GAOstaffworkproactivelywithCongressionalcommitteesandmemberstoensurethatrequestsforworkalignwithkeyrisksinthestrategicplanandidentifiedhigh-riskareas.Thesix-yearstrategicplanisupdatedperiodicallyinconsultationwithCongress.
ThestrategicplanningprocessiscomplementedbyweeklyengagementacceptancemeetingsdesignedtoensurethattheGAO.High,medium,orlow-risklevelsareassignedtoeachengagementbasedoncost,complexity,andcontroversy.
TheGAO’sstrategicplanningprocessandproactiveworkingrelationshipwithCongressensurethatitfocusesonthefullbreadthofsignificant,audit-worthyissues.WeconcludedthattheGAO’squalityassurancesystemwassuitablydesignedandoperatingeffectivelytopreserveitsindependence.
Objectivity
TheGAOstrivestocarryoutitsperformanceauditworkinaprofessional,objective,fact-based,non-partisan,non-ideological,fair,andbalancedmanner.Ithasestablishedanumberofqualitycontrolmechanismsandgoodpracticestosupportthisobjective.Forexample,ithasestablishedprotocolsforinteractingwithauditentitiesandCongresstohelpensureanobjectiveandconsistentapproachtoitswork.
GAOprotocolsforinteractingwithfederaldepartmentsandagenciessetoutthepoliciesandpracticesthatGAOstaffwillfollowintheirwork.TheyidentifywhatauditentitiescanexpectfromtheGAOandwhattheGAOexpectsfromthem.Theyareintendedtoensurethatteamsapplyanobjectiveandconsistentapproachwhendealingwithauditentities.
GAOprotocolsforinteractingwithCongressprovideclearlydefinedandtransparentpoliciesandpracticestofollow.Theydefineitsauthoritytoconductwork,itsprioritiesforinitiatingwork,andthefactorsitconsidersbeforeacceptingCongressionalrequests.TheyarealsoameansofholdingtheGAOtoaccountforcommitmentsitmakestoCongressandareintendedtoensurethattheGAOisconsistentinitsdealingswithallcommitteesandmembers.
GovernmentAuditingStandardsstatethatoneofthemosteffectivewaystoensurethatareportisfair,complete,andobjectiveistoobtainadvancecommentsfromresponsibleofficialsoftheauditedentity.TheGAOhasgonebeyondthisrequirementandincludesentitycommentsverbatiminitsfinalreports.ThispolicydecisionreinforcestheGAO’scommitmenttoneutralityandobjectivityinreportingauditfindings.
WefoundthatGAOreportswereneutralintoneandauditfindingswerepresentedinabalanced,objectivemanner.WeconcludedthattheGAO’squalityassurancesystemwassuitablydesignedandoperatingeffectivelytopreserveitsobjectivity.
Reliability
TheGAOhasinplacestandardsforperformanceauditstoensuretheirreliability.Theseincludestandardsforplanninganaudit;
supervisingstaff;
obtainingsufficient,competent,andrelevantevidence;
documentation;
andreporting.
TheGAOalsohasalargenumberofexpertsandspecialiststhatprovideadviceandassistanceonmethodologyandanalyticalissuesandonspecificauditengagements.ManyoftheexpertsandspecialistsarepartoftheAppliedResearchMethodsteamandincludemethodologists,statisticians,economists,actuaries,andaccountants.
Thesespecialistsoftenreviewjobdesignandauditplans,providetechnicaladviceandalternativeapproaches,andapprovethedraftorfinalproducttoensurethattechnicalissuesareappropriatelyreported.Throughtheextensiveuseofexpertsandspecialists,theGAOfacilitatestheuseofmethodsandapproachesintendedtoensurerigorousandreliableworkproducts.
Aspartoftheengagementacceptanceprocess,auditteamscompletea“designmatrix”thatsummarizestheauditplan.Thematrixconciselycommunicatesjobdesignandsetsouttheobjective(s),scope,andmethodologyforeachengagement.Itspecifiesthequestionsthatneedtobeansweredtoaddresstheobjective(s);
theinformationthatwillbeneeded,whereitcanbefound,andhowitcanbecollected;
theanalyticaltechniquesthatwillbeused;
andthepotentialresultsincludingwhattheGAOcanlikelysayasaresultoftheworkandthelimitationsofthejobdesign.
BasedonourreviewofthestandardsandofdocumentationforarepresentativesampleofGAOreports,weconcludedthattheGAO’squalityassurancesystemwassuitablydesignedandoperatingeffectivelytomeetthereliabilityrequirementsofGovernmentAuditingStandards.
To:
TheComptrollerGeneraloftheUnitedStates
PeerReviewOpinion
1、Inouropinion,theUnitedStatesGovernmentAccountabilityOffice’squalityassurancesystemwassuitablydesignedandoperatingeffectively,duringtheyearended31December2004,toprovidetheGAOwithreasonableassuranceofconformingwiththeUnitedStatesGovernmentAuditingStandardsinconductingitsperformanceauditpractice.
NatureofthePeerReview
2、AninternationalpeerreviewteamwithrepresentativesfromthesupremeauditinstitutionsofCanada,Australia,Mexico,theNetherlands,Norway,SouthAfrica,andSwedenreviewedthequalityassurancesystemthattheGAOhasestablishedformanagingitsperformanceauditpractice.
3、TheGAO’squalityassurancesystemencompassesitsorganizationalstructureandthepoliciesandproceduresestablishedtoprovideitwithreasonableassuranceofcomplyingwithGovernmentAuditingStandards.TheGAOisresponsibleforthedesignofitsqualityassurancesystemandcompliancewithit,includingthequalityofitsproducts.Ourresponsibilityistoexpressanopiniononwhetherthesystemissuitablydesignedandoperatingeffectivelytomeetitsobjective.
4、ThecriteriathepeerreviewteamusedtoassesstheGAO’squalityassurancesystemweredrawnfromGAOlegislativeauthorities,GovernmentAuditingStandards,andtheGAOperformanceauditmanual.
5、ThepeerreviewteamconductedthereviewinaccordancewiththepeerreviewstandardsinGovernmentAuditingStandards,andinamannerconsistentwiththeCodeofEthicsandauditingstandardsissuedbytheInternationalOrganizationofSupremeAuditInstitutions(INTOSAI).ThepeerreviewteamexaminedtheGAO’sdocumentedpoliciesandproceduresrelativetoapplicableprofessionalstandards,revieweddocumentationforarepresentativesampleof2004audits,andinterviewedprofessionalandadministrativestaff.Adescriptionofthepeerreviewisprovidedintheappendixtothisreport.
6、ThisreportsetsoutourobservationsabouttheGAO’squalityassurancesystemanditsapplicationandincludesgoodpracticesands
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