在环境变化中提高内部审计质量的十大要点外文翻译.docVIP

外文文献翻译 原文： Top 10 Priorities for Internal Audit in a Changing Environment Internal audit (IA) functions in the banking and financial services industry are responding to new challenges, changes and expectations in todays business environment. They are striving to provide greater value as a key component of their organizations governance framework. The result: IA has emerged as an independent, objective assurance and consulting activity designed to add value and improve operations. Effective IA functions help financial services companies accomplish key business objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of governance, risk management and control processes. To keep up with the rapidly changing business world, this evolution must continue. Companies in the banking and financial services industry tend to have sophisticated IA departments, but the expectations for improvement continue to grow. Regional and community banks are broadening the scope of their services so they can better compete with larger institutions. Rampant merger and acquisition activity continues to prompt downsizing or restructuring for many organizations. Amid all of this change, stakeholders must rely on banks internal auditors for governance and control processes. 1.Live up to Heightened Expectations Regulatory reform and a changing business environment underscore the growing importance of effective governance, risk management and control. IA serves as an essential pillar of the governance framework, working with management, the board of directors and external auditors. As a result, IA functions are being upgraded and given greater visibility and responsibility within organizations. Internal auditors long have sought greater prominence for their roles, but along with this increased focus and attention is the responsibility to deliver on heightened expectations. IA functions must respond to the demands of their new environment and to the ev