内部审计在企业风险管理中的作用外文翻译.doc.doc

外文文献翻译 原文： Internal auditings role in ERM As organizations lay their enterprise risk groundwork, many auditors are taking on managements oversight responsibilities, new research finds. Internal audit departments have played a variety of roles in their organizations enterprise risk management (ERM) activities since The Committee of Sponsoring Organizations of the Tread way Commission (COSO) released its Enterprise Risk Management-Integrated Framework in September 2004. An IIA position paper issued in the wake of COSO ERM, The Role of Internal Auditing in Enterprise-wide Risk Management, indicat