1、乌克兰的内部审计和内部控制系统研究外文翻译外文翻译Ukraine internal audit and internal control studyMaterial Source: Documents & Reports Author: International Finance CorporationOf the 67 companies surveyed, 48 percent of the companies responded that they had an internal audit departmentOnly 9 percent of the respondents plan
2、ned to create an internal audit in the future. The rest of companies indicated that they do “some checks” and, in 15 percentof the respondents, some internal audit functions are performed by the external auditorsTypically, where “some checks ” are performed, theywould be done in connection with a sp
3、ecial situation and/or problem and not as an on-going control measure.Only companies having an internal audit department answered the questions about the operation and structure of the internal audit function. Out of 67 surveyed, 32 companies with an internal audit department provided answers.44 per
4、cent of respondents indicated that the internal audit department is not managed as a separate corporate function with its own budget and organizational structureThe absence of a separate budget and organization for the internal audit department appears inconsistentwith the independence standard for
5、an effective internal audit function.In more than half of the companies surveyed, the internal audit department has existed for one to five years. In another quarter of those surveyed, the function has been operating for more than five years. The rest of companies have had an internal audit function
6、 for less than one year.Almost half of the companies with internal audit departments 45 percent spend less than $50,000 annually to maintain the internal audit functionThat cost seems quite low and may be distorted by those companies responding negatively to the above question about an independent b
7、udget unit. 46 percent of the companies spend between $50,000 and $300,000 which appears a more reasonable range to maintain an effective internal audit function.Subordination and ReportingEmployees of the internal audit department are subordinated and accountable to executive management in 56 perce
8、nt of surveyed companies, which is, again, inconsistent with the independence standard. In only a minority of the companies 35 percent there are the internal auditors reporting to Supervisory Board or Audit CommitteeSince multiple answers were possible to this survey question, overlap likely exists
9、between members of the various groups listed.The issue of independence is again highlighted in the response tothe question below where, in more than 40 percent of the companies, representatives of top management are involved in issues of internal audit.Use of Audit ResultsThe profile of those who ut
10、ilize the internal audit department reports again, multiple answers were possible is what would be expectedInformation in the internal auditors report may well requirecorrective action at various levels within an organization and management would be delegating such action in a majority of casesHowev
11、er, the low level of involvement by the Risk Management/Internal Control Department 16 percent may indicate the absence of such a department in most surveyed companies.The internal audit department of a company does not provide information to state regulatory bodies in 94 percent of cases. The excep
12、tion occurs when providing information to the State Commission for Securities and Capital Markets.Priority Ranking of Internal Audit ActivityWhen asked to rank the possible roles of internal audit, all activities listed, with the exception of support for environmental and social responsibility, were
13、 exceeded 3.5 on a scale of one to fiveIt is encouraging to note that those activities with the highest ranking included control over preservation of assets 4.6, independent evaluationof internal control 4.5, and risk management 4.1.StaffThe internal audit departments of the surveyed companies have
14、a total of 172 staff membersFor almost 70 percent of respondents the number of internal auditors was five or lessThis result would be consistent with the relatively small maintenance costs reported above and indicates the limited resources devoted to internal auditThe professional qualities of the i
15、nternal audit department employees, based on a one to five grade scale, were ranked strongSeveral key skills were ranked above fourThe exception to the overall strong rankings was expertise in risk management which was ranked 3.4This latter ranking may indicate a lack of understanding about the role
16、 of internal audit in risk management or a lack of expertise in risk management in the market.Only one-fourth of the internal audit department employees in the surveyed companies have professional certifications. Of that percentage, only 2 percent of employees hold a certificate from the International Institute of Internal Auditors CIAThis could indicate that the professional practice of i
