内部审计辅助性参与管理外文翻译.docVIP

外文文献翻译 Internal Auditing as an Aid to Management A training ground for promising junior executives, a liaison between top management and supervisors, and a balance-wheel for decentralized operations. By William T. Jerome, III Auditing is a function which most managements regard more as a necessary evil, useful in minimizing dishonesty, than as a constructive good, helpful in facilitating effective administrative control. Much of this feeling can be readily explained: not so many years ago the only concept of auditing was a narrow one. During the last 10 years, however, a broader and more imaginative concept has developed. As a result, the internal auditing department today should be able to help in a variety of ways to make administration more effective in large-scale industrial enterprises. In order to appreciate the advantages of modern internal auditing, it is important to understand the following points: (1) The investigative techniques of the internal auditor are basically simple, which makes it to apply them outside the traditional accounting and financial areas. (2) Internal auditing is excellent training experience for promising candidates who are being　groomed for such executive positions as the treasury or controllership function. (3) It is often possible to expand the area of decision making at middle-management levels through audit surveillance of such central office procedures as have been established to safeguard the exercise of delegated authority. (4) There is a complementary relationship between the activities of that internal audit department and those of the companys independent public accountants. In the following pages I would like to examine these aspects of the modern internal auditing concept in detail. Basing my observations on field work in a wide range of manufacturing companies, I hope to show that as the result of an effective audit program many of the difficult problems of modern large-scale management can be made less formidable and mo