文档介绍：本科毕业论文(设计)
外文翻译
外文题目 management:The reinvention of internal control and the changing role of internal audit
外文出处 Accounting, Auditing & Accountability Journal
外文作者 Laura F. Spira / Michael Page
原文:
THE METAMORPHOSIS OF INTERNAL AUDIT
In this section we trace the development of internal audit pare the rhetoric of the associations seeking to professionalise the activity with the changes which are occurring in the work of internal auditors as a result of external pressures and the opportunity to expand their remit which the redefinition of internal control affords.
Historically, internal audit has been viewed as a monitoring function, the ‘organizational policeman and watchdog’(Morgan, 1979, ), tolerated as a ponent anizational control but deemed subservient to the achievement of major corporate objectives. An examination of the pressures on internal audit in recent years reveals the structure to demonstrate that the function can add value.
Outsourcing of the internal audit function became popular during the 1980s as the costs of internal audit were being closely scrutinized in panies, often as a result of the application of business process re-engineering techniques. The move to outsourcing was one of the driving forces for change in internal audit. The large accounting firms saw opportunities for new business. Bruce (1996) suested that a risk management approach to strategy by top management and a desire to view it in an integrated way was an impetus towards integration of external and internal audit, but the need for independence of external auditors provided a countervailing pressure. The response of the internal munity has been to emphasise professionalism and the potential of
internal audit to add and Fogarty (1995) observed that discussions about professionalism have exercised internal auditors for many years. In 1979, Morgan identified the aspiration of internal auditors to move from ‘controller’ to ‘controller-ad