英语翻译Risk-based internal auditingThe IIA’s International Stan

英语翻译
Risk-based internal auditing
The IIA’s International Standards for the Professional Practice of Internal Auditing
(standards) require the establishment of risk-based plans to determine that the
priorities of the IAF are consistent with organizational goals.For example,the risk of
noncompliance with the regulatory requirements of SOX (2002) and other laws is a risk
to the organization that should be assessed along with other risks when finalizing audit
plans.SOX (2002) requires management’s development and monitoring of procedures
and controls for making their required attestation regarding the adequacy of internal
controls over financial reporting.
The standards require that internal audit activity evaluate and contribute to the
improvement of the organization’s risk management,control,and governance
processes through consulting and assurance activities.Thus,after the first few years of
compliance,the role of internal auditing activity for SOX (2002) compliance should be
one of support through consulting and assurance activities as outlined in the standards
(The IIA,2004).This should allow the IAF to go back to a boarder scope of services and
provide more consulting than assurance services.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
released an enterprise risk management-integrated framework to help businesses
respond to enterprise risk management issues in their own organizations (COSO,2004).

基于风险的内部审计
国际内部审计师协会（IIA-The Institute of Internal Auditors）针对内部审计专业实务的国际（标准）,要求企业建立以风险为基础的方案,以保证内部审计部门（IAF-Internal Audit Function）的优先项目与组织的目标一致.举例而言,不遵守SOX（萨班斯）法案（2002）和其他法律的监管规定的风险,是组织应该在确定审计方案时和其它风险一起评估的一个风险.SOX（萨班斯）法案（2002）法案要求管理层,为针对对财务报告的内部控制的充足性所做的必要的见证,开发和监控一系列相关流程和控制手段.
该标准规定,内部审计活动需要,通过咨询和保证活动,对改善组织的风险管理、控制和治理流程进行评估并对其作出贡献.因此,在遵守SOX（萨班斯）法案的最初几年之后,以遵守SOX（萨班斯）法案（2002）为目的的内部审计活动应该,按照相关标准（IIA,国际内部审计师协会,2004）,以咨询和保证的方式提供相应支持.这将使内部审计部门的业务回到更广泛的范围,并且使其提供的咨询服务量超过保证服务量.
全美反舞弊性财务报告委员会发起组织（COSO）发布了一份企业风险管理整合框架书,以帮助企业应对企业内部的风险管理的问题（COSO,2004）.