项目经理支持内部控制【外文翻译】.pdfVIP

外文翻译 原文： Getting Project Manager “Bu -In” for Internal Controls Are internal controls essential to sound business practices?You bet they are,says this author,who credits USACE’S impressive achievement of an unqualified audit opinion to its internal controls. Getting project managers to buy in to implement and maintain internal controls is like getting them to go to the dental office for a routine checkup.Project managers, like most people, have more pressing daily priorities than going to the dentist when they f l fine,but they realiz their personal health is at risk if they ignor routin checkups. Similarly, project managers may want to ignore internal controls but must realize that ignoring them puts their organizations at risk. The health of an organization must be assessed and cared for in a manner very similar to an individuals health. Since a corporate understanding of the importance of internal controls and the risk associated with poor controls is imperative to success, th United States Army Corps of Engin rs (USACE) has created a cultur of accountability that ensures that project managers cannot accept mor risk than th organization can accept. Th USACE achieved a major health mileston in fiscal year (FY) 2008, receiving the first-ever unqualified opinion for financial statements issued by a major Department of Defens (DoD) activity. This opinion on th USACE Civil Works financial statements validated that their statements wer fairly presented and th internal controls surrounding their financial processes were effective. “Understanding the importance of internal controls and the risk associate with poor controls is imperative to success” Individuals hav asked whether USACE can maintain this momentum and th unqualified opinion—or if