文档介绍：外文翻译
原文:
Getting Project Manager “Buy-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 managers, like most people, have more pressing daily priorities than going to the dentist when they feel fine,but they realize their personal health is at risk if they ignore routine checkups. Similarly, project managers may want to ignore internal controls but must realize that ignoring them puts anizations at risk.
The health of anization must be assessed and cared for in a manner very similar to an individual's health. Since a corporate understanding of the importance of internal controls and the risk associated with poor controls is imperative to ess, the United States Army Corps of Engineers (USACE) has created a culture of accountability that ensures that project managers cannot accept more risk than anization can accept.
The USACE achieved a major "health" milestone in fiscal year (FY) 2008, receiving the first-ever unqualified opinion for financial statements issued by a major Department of Defense (DoD) activity. This opinion on the USACE Civil Works financial statements validated that their statements were fairly presented and the internal controls surrounding their financial processes were effective.
“Understanding the importance of internal controls and the risk associate with poor controls is imperative to ess”
Individuals have asked whether USACE can maintain this momentum and the unqualified opinion—or if anization could slip in the future as other priorities are presented and resources e more strained. My response is that the unqualified opinion is sustainable due to the additional focus and positive impacts the audit has had on int