文档介绍：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, pliance in anizations. Yet there is anization within pany 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 panies 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 ing a source of leadership talent for anizations 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 e that we strongly advocate for our clients, for ourselves, and for any corporation that wants to grow and prosper.
Think about it. In panies, 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 panies them. It would be great if those were the only challenges but, of course, there are countless others to consider.
For example, we cannot ignore risks that may have low probability but high impact,