1、外文翻譯原文:TheValueOfInternalAuditInCpateGovernanceTodaycpateboardsmustprovidecloseoversightofsuchvitalissuesasfinanceaccountingriskmanagementcomplianceinoftencomplexganizations.Yetthereisanganizationwithinthecompanythathasb
2、eenshapingjustthecontrolsneededtoeffectivelymonitthesegovernancematters—internalaudit.Bymakinginternalauditastrongerplayerinthegovernanceteamsmartboardscantapintoahighlyvaluablesourceofexpertise.Internalauditsarelikealig
3、hthouse.Theirwkprovidesapointofreferencethatenablescompaniestoknowwheretheyare—theirguidancecanhelpprovidetheinsightstheyneedtonavigatewithconfidenceintothefuture.Thatiswhyexpectationsarehighthatinternalauditswill“raiset
4、hebar”bycontinuingtoimproveoperatingefficiencyaswellaseffectiveness—notjustincontrolsriskmanagementgovernancebutacrosstheenterpriseasawhole.TherearethreemessagesIwouldliketoshareonhowinternalauditscankeepthemomentumgoing
5、bybuildingnewvalueftodaybybecomingasourceofleadershiptalentfbusinessganizationstomrow.Firstinternalauditscanhelpenablethe“riskintelligententerprise.”Whilemanagementtheboardmay“own”riskinternalauditscanplayakeyroleinenabl
6、ingthe“riskintelligententerprise.”AtDeloittethisisanoutcomethatwestronglyadvocatefourclientsfourselvesfanycpationthatwantstogrowprosper.Thinkaboutit.Inallcompaniesriskabounds—ingovernanceinstrategyexecutioninoperationsin
7、infrastructure.Ifthemagnitudeofthischallengewerenotalreadyenoughotherfactscanleveragetheimpactofriskfromthespeedatwhicheventscanunfoldtotheuncertaintythatoftenaccompaniesthem.Itwouldbegreatifthoseweretheonlychallengesbut
8、ofcoursetherearecountlessotherstoconsider.reliable.Internalauditshelpmakesuchreassurancepossiblebymaintainingtheirobjectivityactingwiththehighestintegritycommunicatingthehardmessagesaboutunmitigatedriskswhenevernecessary
9、.Internalauditsalsocontributetobettergovernancebypointingoutmeaningfulconnectionsbetweenvariouspartsoftheganizationdifferentkindsofrisk.Riskislikecholesterol—itcanbegoodbad.Fartoomanypeopletendtofgetthatcompaniesgrowbyta
10、kingsmartwellconsideredrisks.Internalauditscanprovidevaluableguidancebypointingoutwhenthereisanimbalance.Mostoftensuchimbalancesweighfartooheavilytowardriskpaniesthatfocussolelyonavoidingriskmaysurvivebutwillrarelythrive
11、.Theyarelikeabeekeeperwhokeepsnobeesffearofbeingstung.Howeverwiththeirintimateknowledgeoftheenterpriseinternalauditscanhelpdeterminewhichrisksareintelligentcancreateexcitingnewvalue.Theirguidanceasatrustedadviscanhelpexe
12、cutivesmakedecisionsthatbenefitthewholecompany.Secondinternalauditscanserveasadvocatesfusingnonfinancialmetricstohelpmanageriskholistically.Assilosflattenbusinessstructuresbecomemeintegratedholisticinternalauditscanuseno
13、nfinancialmetricstohelpuncovernewvaluedevelopcompetitiveadvantage.Thatisbecausevirtuallyeveryaspectofabusinesscanaffectrevenueprofit.Manysocalled“nonfinancial”factsofperfmancecarryhiddenbutnotsosubtlepricetags.Eventually
14、thosepricetagscanaddupeatawayatthetopbottomlines.Yetmanyganizationspersistinfocusingonlyontraditionalfinancialmeasurementstoassesstheircondition.ResearchthatDeloitteconductedlastyearfoundthat87percentoftheCEOsseniexecuti
15、veswepolleddescribedtheirabilitytotrackfinancialperfmanceasexcellentgood.Howeveralmosteightoutofevery10CEOssaidthatfinancialindicatsalonedonotadequatelycapturetheircompanies’strengthsweaknesses.Furthermejust29percentcons
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