公共部门内部审计：促进良好治理与绩效改进外文翻译.docVIP

外文 原文 Internal Auditing in the Public Sector: Promoting Good Governance and Performance Improvement Material Source: International Consortium on Government Financial Management Vol. IX, No. 1, 2009 Author: Thomas Asare Abstract In the past, managers in the public sector had a narrower range of expectations for the role of internal audit than managers in the private sector. This explains why the internal audit function in the public sector was dominated by pre-payment audits. Thus internal auditors devoted most of their time to the checking on individual transactions before the payments were made. However, in recent years internal auditing has assumed a strategic dimension and that underscores why it has become an essential component of public sector governance and financial management reforms in many developing countries. The intent of this paper is to present a position that internal auditing in the public sector, when well structured and given the required mandate to perform, improves performance and serves as a valuable resource in promoting good governance on the importance and challenges of public sector internal auditing. Keywords: Internal auditing; public sector; value addition; performance improvement Introduction Internal auditing is a profession and activity involved in advising organizations regarding how to better achieve their objectives through managing risks and improving internal control. Internal auditing involves the utilisation of a systematic methodology for analyzing business processes or organisational problems and recommending solutions. The scope of internal auditing within an organization is broad and may include various internal control related activities such as the review of the effectiveness and efficiency of operations, the reliability of financial reporting, investigation fraud, risk assessment, safeguarding of assets, and compliance with laws and regulations. Internal audit activities therefore provide assurance on the effec