·外文書理译
weigh翻译屬、文-
The Value 0f Internal A n dit ln Corporate Governance T o da y,c or por a te boar d s m u s t p ro vid e c1o s e ov e rsig h t of s uc h,v it a1i ssu e s a:s, f i rla r lce,acco un t i n g,r i sk ma n ag e nle n t,a」1d co rn pliance in
of t e n-complex orga n izations.Yet there i:s an orga niz atio:r l withi:n the c ompa n y t h at ha1s.b ee n s hap i n g just the co n trol s, n e,ed e d to e⊠ectively mon i tor t hese g over l n an ce mat t ers-i n t er l n a1:a udit.By mak i n g inter n al au,d l it a s tron ge r player in t h e gove m ance t e:a前,smart t,o打d s c a r l tap i l r l to a hi g hl y v alu ab l e sour c e of e x萨rtise.
I nt e rn al aud i to総are l ike a ligh t hou se_ T hei r w,o r l(p r ov i d,e s a po i nt o f re-fe re l1lce t i l1l at enable s,c o fn pa tl ie s to1l ai ow w h e re ttie y a re-a n,d thei rg uidance ca n hel p p1r ovi d e t he in sig hts they need to n:i vi g ate wit h con fi de n c e in⊠o the futur e_
nat i s why ex pe ctatiol1:s are h i ghthat i n tema i auditors wili“rai s e the bar' b y co n t i r l ui n g to i mprov e ope ra tin g effic i e a cy as well as et f ectivenes s-n o t just i n con m ols,r i s k man a gl,11men
t,a n d g overnan c e,bat a c ro s s th e enl e rpr i se as,a whol e.Tbe r e are t hree messa g e s T wouldl i ke t o sh an i on how i nte-m a1a u d i t Jor's ca n k eep t he mome n-t u m goi n g by buil d in g rl ew vaiue for t oday,a n d b y tl e c omin:g a s o urc e of1ead er s h ip talen t f o;r b出i;n es:s o rga ni z組io u s tomo r r o w,,F ir st,
i nt e mal audito r s c a n heip en able th,e'·risk il1lte l ii g,erl t e nte r p r isse.'''nile ma n agementandt l:le board m ay“own''[isk,intema i a u d itor s ca n p l ay a key ro le i n e M bli n g t he“l l i s k i n t e]l i g e n t e l r l t erpri:s e.''A tDe I oit t e,t h i5,is an ou t come tha t we stron,g ly advocate for our ciie n ts,forour s eive s,,a;rl d for any cor-poratio n that w a l rl t s to g row and p]rospe!-.
T'i l j n k about it.I n a l l comp a:n ie s,ri s k a l b ou n ds-jn govemanc,e,in s tr at e g y and ,exec u tio n,i:f1oper a tions,al-l d i n i1n f]r a s tru c tur e.I f the ma g推it u de o f t h is cha11e l r1g e were n ot alr,e ady e n ou g h,,ot il er f ac tor s can levera g e l:h e i mpact o f ri s k,f rom t h e s p開d a t which e v e l1u s ca n unf0ld t o lhe u n cer ta i n ty that O ften a c oompani,e s t h前l I[wouI(f l:1e g r e at i f t hose we r e t he ol l ly c l h a l l en g e:s bu t, of co t l l;'s e,the re ar e countl e s,s other5l to con:s i(i er.
Fol example, we c aru1ot ig r l ore r isk s thatl-n ay have1ow probability but h ig h impact, :s u l;:h a s a computer vi n ls or ac t s of n am r e Separa te r is k s can a l so em e rge an d connec1w it h d,i v asnt
i n g i m p:a L c t,l ik e defau It s(Jl n sub-p l-i n l e m·or t gages a r l d t he rapidr i se o f e r l li rgy prices th at‘a c ce l erated this s,ummel',,Ful·t hetmore,when yo1L l,L:o]1sid e rthat risks c:a n b e]1·ando r n.multip l e,and l i ome t imes co n]lecte,d, i l is a wollder th at any busi-n ess l eader,bo:a rd m embe r.t)r i r l te rn:a1 a udi1o r ca n sleep through the night.H owever,o n e way to e]l sure a b etter ni gh t's sleep i s for i nte m a1 auditors to he l p ma n ageme n t an(1b oar d s becom e'Ti:s,k i-r l te11ige-n t.''T h at i s a term we use at De]oitte for compan i e s th a t us·e a p r oce s s of thorough ri:s k as:s essment:a s a prer etl u i s ite for i nfo r m ed deci s,io-r l-making.
I n te mal au d it o rs occupy a s t ra t egic p o s i ti o n wher,i th e in tere s ts o f manageme n t, boa!·ds an d stakehol d l lr s inler l11ect.
T h.e:a ppro ach is m u l t i t l ac eted,A l o n g w i th co n:s i l de r in:g t he s pe ctrum otpos-sibili t ies:a cro s s and beyolld t h e company,ri:s k i.n t e川gent ent,e rpri se s t ake actio n. T hey bui l d,s,ce n:a rio,s,t h ey weigh pr n babil i l ies,t h ey develo,p spMitic respo T1se s.With ar i sk;a ssessm,i n t proc,iss firmly i n place,organizations can c reate b etter1i t l1a t,i g i e s and m a ke be tt er deci:s ion1s,.
l nt·e ma]audi t ors c an he l p i n m:a ny dif f ere n t ways.〇ccupy in g a s t ra t egic posi tio n, they ar
e s itu:a t e d at a crossro ad⊠whe r elhe inte r,e s ts of man a genien t,boar d s and;s take h olders  in te l-se ct,T]]ter n a1auditor、s  c a]]  ;s ee w h a t  nee d:s
to be d o ne tor c o rpora t io n s tobeco]·n e more ri s k i nt e]li g,ent-and,th u s,bu j ld new value.
T nte m a1aud i to r⊠a l so c a r l ser ve as a conduit of i·n fo r l·r l at i o n for a11p1,rt i es illvo l vdand play a key role in b reaki n g down or g aniza ti onal silos.They ca n drive both o p e r a t ing e f fi c i e;n cy a」l d e f fective n e高s acr o1ss the o r ga n iz a tio:n by he」l)i-n g them co n siderrisk i n a commo n l anguage,,I n t em‘a]audit ca.l]help boards by
pointing out t he,d i f ferent kinds o f''l-isk.'' R i:s k is li ke c ho l e;s t,in;J1-i t can be g o的 o r bad.
So many people,from boards and auditoommi t tees to a wi d e ra n ge o f s,takeho l de r s, are cou n ting o n i n teTna1aud it(J,rs to p r ovide w h at we a t D,e1o i tte
c a L l1''reassur a r lc e.·'This i s th,i in t ema]auditor's stamp of ap p rov a l that
ma rl agement's assuran·c e is
rel iable. Intemal au,[i itors help make such reas s ura]lce p,o s,sillle by maintai.n i1lg their ,l)t〕lj-ivily,a
cI i ng wil h l h e h i g h,;;s⊠ ini e g ri ly, i1.l ld c,l)mmuni c:a tin g l l le l lard m·e⊠s;a g e s ab ol ut L l n m i ti g ate d ri s k s wh,e n e v e r n e c essa r y.
I u tema] i l l:u dit ors al s o coni l ib l u te t o b e t ier g o ve r n a lic e by po i n t iilg
ou[ n·le it niaghll co m e ctio n s bctwe e n var i o us parts of th e ol-ga n,i za l i on an(i di t l'e r e n t killds o tris k, R i1i k is l ike chole s,t e rol-i l ca n be goo d ol-bad. Fa1· t oo m a l ly萨opl,i t le n d t o t or g,et th:a t ,c om p1i ll iel i grow bylllking sll l;1i r[,w e11,c[il l.s idered l-i s ks, l l li e nla1a udlt o l-:s c a ll prov idl i va lu il b l e g u ida111,c e l)y po j n t illg out w h en t h ere i s a.l i i m balmce. M o:5t o t t e n L s u c h imb a1:a n c,e s w,i igh f1l r i()o h,i:a vily t,[lwa r dl-is k
l i vo i c la llce.
C omp‘l r l i es ih a l tocLl s so l e l y o n av oidi n g risk m ay s:u l-v i v,e b u lwi]l r a i',i l y thrive, T h eya]1‘el i l k e abe e ke e per w h,o l i e ep s n(、be e s t or fea r of b e illg sru n g.H oweve r,w it h t h eir i n t imat,i i k now l edge o t l h e e n t il·pl·lse,i n ie r n ai a u dito r1l can h e lp d el el-m l nl e wh i c h l·isl、s, a re intel l ige n t a n(」can crea t e exciti n g;n,e w va lu e. T h eir gui d a n ce a:s a t l u sted ildv i s or ,c:a l l h t lp e x e cu ti v i⊠m ake d ec i sio n s tl-l:a t b ellef it the wh(l le c om pa l l ly,,Secon d,il1l te r;n al a l u dito r:s c a n s e1ve as a d vocate:s f ol-us i ng non-finaacia! l l le t ric s,[o」hl eip m
a l l:a ge r i⊠k h olis t ical l y.
As s i l os lla t te r1a n d b usi ne ss s l ru c tu l'e s b e c ome mole il-l iegrale d a n d h olis ti c, inte mal a u d it o]s c a n u.‘,e n on-fi n a n cia l ]11i etr i cs t o help u l lcov,=.l rle w v:a l u e a n d dev,e l op co lnp et l tive adv11lll l ag,i,,T h:l t is b ec a u s,e virm al iy ever y a spe cl o f a
b u si n es s,ca1l affect l tven u e:l n d p l·ofi1.Mal l y so-cal led·'n on-t l na n cial''t a ct or s o l⊠r t o mla n ce carry hidde n b ut n ot so s u b l le p r i l;1e t ags.Evenala l ly,1h o se1p l·ice t a g s call n d d up a nd eat away at t he top a n,d i)o tt om ll]i e S.
Yet  m a n y ol-ga n i-zal l io n:s,p,e r si s t  i n toc u s i n g o l r l iy o n t r aditi o n al
fil uln cial m e asu r e m e llt s t o as sess th e il co nt j itio n.R es,1a l ch t h at l:)e ioi t te c o n duc ted ias t v e a r 「(lull d lhilL1'i7pe r,c,i n l()f t h e CEOs11L nd se]l l,[lr e x M t lt ives we po l led