文档介绍：外文文献翻译原文:Internalauditing'anizationslaytheirenterpriseriskgroundwork,manyauditorsaretakingonmanagement'soversightresponsibilities,'senterpriseriskmanagement(ERM)mission(COSO)releaseditsEnterpriseRiskManagement-,"TheRoleofInternalAuditinginEnterprise-wideRiskManagement,"indicatestherolesthattheinternalauditfunctionshouldandshouldnotplaythroughouttheERMprocess,,internalauditorsshouldhaveacoreroleinfiveERM-relatedassuranceactivities:givingassuranceonriskmanagementprocesses,givingassurancethatrisksareevaluatedcorrectly,evaluatingriskmanagementprocesses,evaluatingthereportingofkeyrisks,,researchersdisseminatedanonlinesurveyto7,200IIAmembersthroughTheInstitute',mid-sized,anizationsinavarietyofindustries,includingbusinesses,governmentagencies,,23percentwereauditmanagers,,'sERMinfrastructureismatureorrelativelymature,,theinternalauditfunctionisprimarilyresponsibleforERM-anizations,while27percentsaytheprimaryresponsibilitybelongstoachiefriskofficer(CRO)-thirdofrespondentssayanotherexecutiveorfunctionoverseesERM..ThehoursanddollarsinternalauditfunctionsspendonERM---thirdofauditdepartmentsspentIIpercentto50percentoftheirtimeonERM,and28pe