翻译内部审计的外包-这是不是在提高内部审计的质量方面的解决方法.docVIP

外文文献翻译译文 外文原文 原文： THE OUTSOURCING OF INTERNAL AUDIT – IT IS A SOLUTION IN INCREASING THE QUALITY OF INTERNAL AUDIT? 1. Introduction Abstract. The dynamism of the economical environment where companies activate suppose for them a continuously search of solutions for improving over the control of activities developed. A solution is to adopt the internal audit function, and this offers answers to the questions which usually the manager of the company asks himself about how he or she and his collaborators could have a good and efficient control over the activities developed. For the positive results of the implementation of the internal audit function is necessary to be an independent function, without pressures or other influences which could stop the achieving the settled objectives. We will try to find in what measure the outsourcing of the internal audit function could determine the increasing of the quality of the internal audit, underling the advantages and disadvantages which could be generated, trying to issue few relevant conclusions. Key words: internal audit, outsourcing,, independence, internal auditors In present, we are confronted with a very quickly evolution and spectacular of the internal audit function on the global plan and also in Romania, and this fact is due to the conscience more and more of the companies’ management for the necessity and the importance of the internal audit in the company structure. In this way, even the managers of the small companies begin to be interested in advantages of the internal audit functions. In spite of the advantages of the internal audit, the managers ask themselves: ? Which would be the effort (cost) supposed by the settling of this function of internal audit? ? Are justified these costs relative to the benefits obtained after the implementation of the internal audit function in the company? The settling of the internal audit function in the company supposes, from an administrative point of view,to hire a internal