内部审计企业风险管理中的作用外文翻译.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, indicates the roles that the internal audit function should and should not play throughout the ERM process, ranging from full involvement to no involvement. According to the paper, internal auditors should have a core role in five ERM-related assurance activities: giving assurance on risk management processes, giving assurance that risks are evaluated correctly, evaluating risk management processes, evaluating the reporting of key risks, and reviewing the management of key risks. A recent IIA Research Foundation study examined the extent to which internal audit functions adhere to the ERM roles recommended in the IIA paper. During October 2005, researchers disseminated an online survey to 7,200 IIA members through The Institutes Global Auditing Information Network. The survey generated 361 responses from a mix of large, mid-sized, and small organizations in a variety of industries, including businesses, government agencies, and not for profit organizations. Nearly 60 percent of respondents identified themselves as a chief audit executive or audit director, 23 percent were audit managers, and 7.8 percent were staff or senior auditors. Approximately 90 percent were from the United States and Canada. Respondents organizations are at different stages of implementing ERM, as defined by COSO. More than 11 percent say their organizations ERM infrastructure is mature or relatively mature, and