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