内部审计在公司治理中的价值.doc

外文翻译 原文： The Value Of Internal Audit In Corporate Governance Today, corporate boards must provide close oversight of such vital issues as finance, accounting, risk management, and compliance in often-complex organizations. Yet there is an organization within the company that has been shaping just the controls needed to effectively monitor these governance matters— internal audit. By making internal audit a stronger player in the governance team, smart boards can tap into a highly valuable source of expertise. Internal auditors are like a lighthouse. Their work provides a point of reference that enables companies to know where they are—and their guidance can help provide the insights they need to navigate with confidence into the future. That is why expectations are high that internal auditors will “raise the bar” by continuing to improve operating efficiency as well as effectiveness—not just in controls, risk management, and governance, but across the enterprise as a whole. There are three messages I would like to share on how internal auditors can keep the momentum going by building new value for today, and by becoming a source of leadership talent for business organizations tomorrow. First, internal auditors can help enable the “risk intelligent enterprise.” While management and the board may “own” risk, internal auditors can play a key role in enabling the “risk intelligent enterprise.” At Deloitte, this is an outcome that we strongly advocate for our clients, for ourselves, and for any corporation that wants to grow and prosper. Think about it. In all companies, risk abounds—in governance, in strategy and execution, in operations, and in infrastructure. If the magnitude of this challenge were not already enough, other factors can leverage the impact of risk, from the speed at which events can unfold to the uncertainty that often accompanies them. It would be great if those were the only challenges but, of course, there are countless others to consider. For examp