外文翻译--绩效指标.docVIP

本科毕业论文（设计） 外 文 翻 译 外文题目 Performance Indicators 外文出处 CA Magazine,2010(2):43-48 外文作者 Cigne Pierre 原文： Performance indicators Internal audit is a recognized strategic function in both public and private organizations. The internal audit department is mandated to provide senior managers and audit committee members with the needed support to achieve objectives, improve management practices and performance and implement controls to mitigate risk. Accordingly, the internal audit department must have a well established structure if it is to effectively address these concerns. Performance indicators constitute a key factor in the departments success. The following indicators are taken from a 1999 guide developed by Quebecs public service Forum of Internal Audit Administrators. Why measure? Internal auditors often recommend that clients adopt indicators and set targets to appropriately monitor their operations. How does this advice apply to internal audits? Using indicators to measure performance is an effective way to regularly assess added value and the professionalism extended to senior management, audit committee members and managers being audited. This approach also allows internal auditors to work with staff in setting objectives and targets. Lastly, a number of indicators conform with the requirements of internal audit professional standards. Prerequisites To gather information about these indicators, internal auditors need to have systems in place for compiling data. In this respect, they must: Prepare an annual plan of mandates to be performed; Have a system for recording the number of hours spent on each mandate; Annually follow up on recommendations made in previous reports; Request action plans after submitting their internal audit reports; Determine direct and indirect costs; Prepare a time budget a