文档介绍：外文文献翻译InternalAuditingasanAidtoManagementAtraininggroundforpromisingjuniorexecutives,aliaisonbetweentopmanagementandsupervisors,andabalance-,IIIAuditingisafunctionwhichmostmanagementsregardmoreasanecessaryevil,usefulinminimizingdishonesty,thanasaconstructivegood,:,however,,theinternalauditingdepartmenttodayshouldbeabletohelpinavarietyofwaystomakeadministrationmoreeffectiveinlarge-,itisimportanttounderstandthefollowingpoints:(1)Theinvestigativetechniquesoftheinternalauditorarebasicallysimple,ountingandfinancialareas.(2)Internalauditingisexcellenttrainingexperienceforpromisingcandidateswhoarebeing groomedforsuchexecutivepositionsasthetreasuryorcontrollershipfunction.(3)Itisoftenpossibletoexpandtheareaofdecisionmakingatmiddle-managementlevelsthroughauditsurveillanceofsuchcentralofficeproceduresashavebeenestablishedtosafeguardtheexerciseofdelegatedauthority.(4)pany',Ihopetoshowthatastheresultofaneffectiveauditprogrammanyofthedifficultproblemsofmodernlarge-,onewritersays:"Sosweepinghasbeenthischangethatcurrentdefinitionsofinternalauditingbearlittleresemblancetothoseinvoguetenorfifteenyearsago."Theopeningchapterofarecentbookoninternalauditingiswritteninasimilarvein:"Thewords'internalauditing'arenotnewinbusinesscircles,butthepresentconceptoftheinternalauditor',throughitsdeeds,ountingdivisionsofourforward-anizations,manyofwhich,evenyet,donotfullyunderstan