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ACCA SBL知识点：审计委员会
文章来源：网络
发布时间：2022-01-21 14:07
阅读：409次
Reporting to the audit committee向审计委员会报告
Let’s return to the idea that the internal audit department is carrying out the delegated work of the audit committee. This is a fruitful area to explore because it explains some of the characteristics of effective (and ineffective) IA. The audit committee is made up of independent non-executive directors (NEDs). This isn’t the place to explore the concept of independence in detail, but independence is central to an effective IA department. The work of IA becomes meaningless if it is compromised by management influence. Achieving independence is difficult, and made more so because internal auditors are usually employees of the company.
让我们回到内部审计部门正在执行审计委员会的委派的工作的想法。这是一个值得探索的富有成果的领域，因为它解释了有效（和无效）内部审计的一些特征。审计委员会由独立非执行董事 (NED) 组成。这里不是详细探讨独立性概念的地方，但独立性是有效的 内部审计部门的核心。内部审计的工作如果受到管理层的影响就会变得毫无意义。实现独立性很困难，而且由于内部审计师通常是公司的雇员，因此变得更加困难。
The audit committee is one of the vital parts of the committee structure of sound corporate governance. Its role in overseeing IA is important because it is the audit committee that ensures that the IA function actually supports the strategic objectives of the company (and doesn’t act purely on its own initiative). In addition, though, it is likely that the audit committee – at the strategic level – will not only provide the IA function with the authority it needs to scrutinise the internal controls, but also to ensure that its work is actually supporting and providing the compliance needs of the company. It is part of ensuring the hierarchical congruence or consistency necessary in sound governance and strategic management.
审计委员会是健全公司治理委员会结构的重要组成部分之一。它在监督内部审计方面的作用很重要，因为审计委员会确保内部审计职能实际上支持公司的战略目标（而不是纯粹主动采取行动）。此外，尽管审计委员会（在战略层面）很可能不仅会为内部审计职能部门提供审查内部控制所需的权力，而且还会确保其工作实际上是支持和提供公司合规性的需要。它是确保健全治理和战略管理所需的层级一致性或必要一致性的一部分。
Members of the IA function may encounter ethical threats (such as familiarity, self-review, independence threats, and so on). An accountant working as an internal auditor, for example, may be unwilling to criticise the CFO if he believes the CFO has an influence on his future prospects with the company. Someone coming into IA from an operational position could also be exposed to a self-review threat. Even where external contractors are used to carry out the IA function, they are acting on behalf of management. To avoid this, and other ethical threats, internal audit work is one of the jobs expressly forbidden to external auditors under the terms of the Sarbanes–Oxley Act in the US, indicating just how valuable a characteristic independence is for all auditors (other codes have similar provisions).
内部审计职能的成员可能会遇到道德威胁（例如过度亲密、自我审查、独立性威胁等）。例如，如果由财务担任内部审计师，他如果认为 CFO 对他在公司的未来前景有影响，他可能不愿意批评 CFO。从运营职位进入内部审计的人也可能面临自我审查威胁。即使外部承包商被用于执行 内部审计职能，他们也代表管理层行事。为了避免这种情况和其他道德威胁，美国《萨班斯-奥克斯利法案》条款明确禁止外部审计师从事内部审计工作，这表明独立性对所有审计师来说是多么可贵（其他准则有类似的规定）。
There are some inherent limitations in what an IA department can achieve. Although corporate scandals sometimes arise from failings in operational level controls, there are also examples where the problem is a failure of strategic level controls, either arising from management override of controls (as at Enron) or through poor strategic level decisions (as at some of the banks that required state support in the 2008 banking crisis). Even in companies where excellent procedures are put in place to assess operational level controls, it is hard to imagine how IA can fully monitor strategic controls. It would be very hard to design a corporate governance structure in which even the most independent IA department had a mechanism to do much more than check that procedures have been followed at board level. The board ultimately has to be responsible for the proper working of strategic level controls. This is also illustrative of the way IA fits in to overall corporate governance. The corporate governance big picture has to be addressed if IA is going to be effective. A domineering CEO cannot be countered by the existence of an IA department. Indeed, interference in the work of internal audit would indicate broader corporate governance problems.
内部审计部门可以实现的目标存在一些固有的局限性。尽管公司丑闻有时源于运营层面控制的失败，但也有一些例子表明，问题是战略层面控制的失败，要么是由于管理层凌驾于控制之上（如安然），要么是由于战略层面的决策不佳（如某些在 2008 年银行业危机中需要国家支持的银行）。即使在有完善的程序来评估运营级别控制的公司中，也很难想象内部审计可以如何全面监控战略控制。设计一个公司治理结构将非常困难，即使是最独立的内部审计部门也有一个机制来做更多的事情，而不仅仅是检查董事会层面是否遵循了程序。董事会最终必须负责战略层面控制的正常工作。这也说明了内部审计适合整体公司治理的方式。如果内部审计要有效，就必须解决公司治理的大局。一个专横的 CEO 无法被内部审计部门的存在所抵消。事实上，对内部审计工作的干预将表明更广泛的公司治理问题。
推荐阅读：【ACCA SBL知识点：Internal audit 内部审计介绍】
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