内部审计外文文献翻译Word文档下载推荐.docx
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内部审计外文文献翻译Word文档下载推荐.docx
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internalauditquality;
managementsupport;
organizationalsetting;
andattributesoftheauditor.Aninternalauditfunction'
scapabilitytoprovideusefulauditfindingsandrecommendationswouldhelpraisemanagement'
sinterestinitsrecommendations.Themanagementsupportwithresourcesandcommitmenttoimplementtheinternalauditrecommendationsisessentialinattainingauditeffectiveness.Also,theorganizationalsettinginwhichinternalauditoperates,i.e.theorganizationalstatusoftheoffice,itsinternalorganizationandthepoliciesandproceduresapplyingtoeachauditor,shouldenablesmoothauditsthatleadtoreachingusefulauditfindings.Further,thecapability,attitudesandlevelofcooperationoftheauditorimpactontheeffectivenessofaudits.
Therefore,internalauditeffectivenessshouldbeviewedasadynamicprocessthatiscontinuouslyshapedbytheinteractionsamongthefourfactorsmentionedabove.Thisstudyexamined,usingcasestudyanalysis,theinternalauditserviceofalargepublicsectororganization.Thepaperisstructuredasfollows.Thenextsectionpresentsareviewoftherelatedliterature;
introducesamodelforanalyzingauditeffectiveness;
andprovidestheresearchquestion.Thethirdsectionpresentstheresearchmethodology;
fourthsectionprovidesempiricalanalysisbasedonacasestudy;
andfifthsectionpresentsasummaryofthefindings.Thepaperthensummarizestheconclusions,notinglimitationsofthestudyandsuggestingavenuesforfutureresearch.
Internalauditeffectiveness
TheInstituteofInternalAuditors(IIA,1999a)definedinternalauditingas:
an
independent,objectiveassuranceandconsultingactivitydesignedtoaddvalueandimproveanorganization'
soperations.Ithelpsanorganizationaccomplishitsobjectivesbybringingasystematic,disciplinedapproachtoevaluateandimprovetheeffectivenessofriskmanagement,control,andgovernanceprocesses.
Thisdefinitionsignifiesthatinternalaudithasundergoneaparadigmshiftfromanemphasisonaccountabilityaboutthepasttoimprovingfutureoutcomestohelpauditorsoperatemoreeffectivelyandefficiently(NagyandCanker,2002;
Stern,1994;
Goodwin,2004).Since,thedefinitionequallyservesboththeprivateandthepublicsectors(Goodwin,2004),itisusedinthisstudyasabasistoanalyzepublicsectorinternalauditeffectiveness.
Internalauditiseffectiveifitmeetstheintendedoutcomeitissupposedtobringabout.Sawyer(1995)states,“…internalauditor'
sjobisnotdoneuntildefectsarecorrectedandremaincorrected.”VanHansberger(2005)explainsthatinternalauditeffectivenessinthepublicsectorshouldbeevaluatedbytheextenttowhichitcontributestothedemonstrationofeffectiveandefficientservicedelivery,asthisdrivesthedemandforimprovedinternalauditservices.Basedontheresultsofaconsultativeforumthatfocusedonimprovingpublicsectorinternalaudit[1],VanHansberger(2005)identifiedperceptionsandownership;
organizationandgovernanceframework;
legislation;
improvedprofessionalism;
conceptualframework;
andalsoresourcesasfactorsinfluencinginternalauditeffectiveness.Effectiveinternalauditundertakesanindependentevaluationoffinancialandoperatinginformationandofsystemsandprocedures,toprovideusefulrecommendationsforimprovementsasnecessary.
Theeffectivenessofinternalauditgreatlycontributestotheeffectivenessofeachauditorinparticularandtheorganizationatlarge(Dittenhofer,2001).Dittenhofer(2001)hasalsoobservedthatifinternalauditqualityismaintained,itwillcontributetotheappropriatenessofproceduresandoperationsoftheauditor,andtherebyinternalauditcontributestoeffectivenessoftheauditorandtheorganizationasawhole.Usingagencytheory,Dingdong(1997)explainedtherolethatinternalauditplaysinaneconomyandpointsoutthatinternalaudithasanadvantageoverexternal
auditinobtaininginformationquicklyandfindingproblemsatanearlierstage;
and
Sparkman(1997),applyingthetheoryoftransactioncosteconomics,demonstratedhowinternalauditrecommendationsareimportanttothemanagementofgovernmentorganizations.
Priorliteraturerelatingtointernalauditeffectivenesshaseitherfocusedontheinternalaudit'
sabilitytoplan,executeandobjectivelycommunicateusefulfindings(Dingdong,1997Sparkman,1997;
Dittenhofer,2001);
ortakenabroaderviewandincludedfactorsthattranscendtheboundaryofasingleorganization(VanHansberger,2005).Thispaperattemptstointroduceanewperspectiveforevaluationofinternalauditeffectivenessbyidentifyingfactorswithinanorganizationthatimpactonauditeffectiveness.Amodel,whichassumesthatthereisacommoninteresttoachieveorganizationalgoalsforauditormanagement,topmanagementandinternalaudit,isusedforanalysisofthiscasestudy.Since,auditeffectivenessfosterstheachievementofacommongoal;
therewouldbeanaturalincentiveinanorganizationtoimproveit.Themodelconsidersfourpotentialfactors–internalauditquality,managementsupport,organizationalsetting,andauditorattributestoexplainauditeffectiveness,andshowshowtheinteractionofthesefactorsimprovesauditeffectiveness.
Internalauditquality,whichisdeterminedbytheinternalauditdepartment'
scapabilitytoprovideusefulfindingsandrecommendations,iscentraltoauditeffectiveness.Internalaudithastoprovethatitisofvaluetotheorganizationandearnareputationintheorganization(Sawyer,1995).Internalaudithastoevaluateitsperformanceandcontinuallyimproveitsservice.auditqualityisafunctionofthelevelofstaffexpertise,thescopeofservicesprovidedandtheextenttowhichauditsareproperlyplanned,executedandcommunicated.
Auditfindingsandrecommendationswouldnotservemuchpurposeunlessmanagementiscommittedtoimplementthem.Adams(1994)usedagencytheorytoexplainthatitisintheinterestofmanagementtomaintainastronginternalauditdepartment.Implementationofauditrecommendationsishighlyrelevanttoauditeffectiveness(VanHansberger,2005)andthemanagementofanorganizationisviewedasthecustomerreceivinginternalauditservices.Asaresult,management'
scommitmenttouseauditrecommendationsanditssupportinstrengtheninginternal
auditisvitaltoauditeffectiveness(Sawyer,1995).
Organizationalsettingreferstotheorganizationalprofile,internalorganizationandbudgetarystatusoftheinternalauditoffice;
andalsotheorganizationalpoliciesandproceduresthatguideoperationofauditors.Itprovidesthecontextinwhichinternalauditoperates.Thus,organizationalsettingcanexertinfluenceonthelevelofeffectivenessthatinternalauditcouldachieve.Theauditorattributesrelatetothecapabilityoftheauditortomeetitsintendedobjectives.Auditorattributeswithimplicationsonauditeffectivenessincludetheauditors'
proficiencytoefficientlyandeffectivelymeetorganizationalsub-goals;
theirattitudetowardsinternalaudit;
andthelevelofcooperationprovidedtotheauditor.Since,thefourfactorsdiscussedaboveareintricatelylinked,auditeffectivenessisadynamicprocessthatresultsfromtheeffectofeachfactorandtheinterplayamongall.auditqualityandmanagementsupportstronglyaffectsauditeffectiveness.Betterauditeffectiveness,inturn,hasapositivebearingonthesetwofactors.Ifinternalauditenhancesqualitytotheextentitelicitsmanagement'
sinterest,managementsupportwouldbeanaturalquidproquobecausethemanagementwouldrealizethecontributionofinternalaudittotheachievementoforganizationalgoals.Thiswouldpositivelyreflectonauditqualityandenhanceauditeffectiveness.Themanagement'
scommitmenttoimplementauditrecommendationsimprovestheoperationoftheauditor,asaresultofwhichtheauditorattributeswouldimprovetothebenefitofauditeffectiveness.Further,managementretainstheauthoritytoimprovetheorganizationalsettingandinfluencetheauditortowardsapositiveeffectonauditeffectiveness,whichinturn,benefitsauditquality.
Concludingcomments
Thisstudyinvestigatedtheinternalauditserviceofalargepublicsectorhighereducationalinstitution,toidentifyfactorsinfluencinginternalauditeffectiveness,usingamodeldevelopedfortheanalysis.Themodelconsistedoffourinterrelatedfactors:
theorganizationalsetting;
andattributesoftheauditors.
Thefindingsofthestudyrevealthattheinternalauditofficeoftheorganizationstudiedneedstoenhancethetechnicalproficiencyoftheinternalauditstaffand
minimizestaffturnoversoastofosterauditeffectiveness.Theorganizationalstatusandinternalorganizationoftheinternalauditofficearefairlyrated,butinternalaudit'
slackofauthorityonbudgetsreducesitscontrolofresourceacquisitionandutilization.
Thescopeofinternalauditservicesislimitedtoregularactivities.Extendingthescopeofservicesbywideningtherangeofsystemsandactivitiesaudited,withappropriateriskanalysis,wouldimproveauditeffectiveness.Management'
scommitmentinprovidinggreaterattentiontointernalauditrecommendationsandstaffingtheofficewithwell-qualifiedemployeesdeservesattentioninthisstudy.Theinternalauditors,undertheimpressionthattheirreportsarenotsuffic
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