内部审计的新角色【外文翻译】

外文文献翻译原文：Internal Audit's New RoleNot since WorldCom whistle-blower Cynthia Cooper graced the cover

外文文献翻译 原文： InternalAudit'sNewRole Time NotsinceWorldComwhistle-blowerCynthiaCoopergracedthecoverof magazinehasinternalauditbeeninsuchsharpfocus.TheNewYorkStockExchange (NYSE)nowrequiresallcompanieslistedthereto"maintainaninternalaudit functiontoprovidemanagementandtheauditcommitteewithongoingassessments ofthecompany'sriskmanagementprocessesandsystemofinternalcontrol"—and doitbeforeOctober31,2004. ThisrulewillaffectCPAsinmanycompanies.Whilemostofthe2,800 NYSE-listedcompaniesalreadymaintainedinternalauditdepartments,thefactthat somedidnotpromptedtheexchangetorequirethem.Expertsestimateabouthalfof NYSEcompanies,includingsomethatalreadyhadinternalauditdepartments,will needtotakeactiontocomplywiththeruling.AnInstituteofInternalAuditors(IIA) Fortune surveyinlate2003showed80%ofthelargecompaniesincludedinthe1,000 alreadyhadaninternalauditfunction.EventhoughtheNasdaqdeclinedtorequirethe sameofthe3400companiestradingthere,itsupportsaninternalauditfunctionasa bestpractice. SincetheNYSEstoppedfarshortoffullydefiningtherolethenow-required internalauditfunctionmustfulfill,eachcompanyislefttodetermineonitsownwhat constitutesaproperlystructuredinternalauditdepartment.CPAswhoserveas internalauditorsorasCFOsorcontrollerswhooverseetheiremployer'sinternalaudit departmentwillfindthemselvesneedingtodecidewhatongoingassessmentsmight benecessary.Newinternalauditdirectorsmustdeterminethescopeofworktheir groupshouldaddress,theskillsrequired,thecostofthetaskandwhatframeworkto follow.Companiesthatcurrentlyhaveinternalauditdepartmentscananswersomeof thesequestions.Byreportingtheexperiencesofsomeoftheseentities,thisarticlewill helpCPAsintroducingorexpandinganinternalauditfunctiontobetterunderstand thetasktheyface.