审计风险外文文献

IndependentauditriskanalysisandpreventivemeasuresAbstractPreviousstudieshaveutilizedavarietyofapproachestodetermineappropriatecriteriatoevaluatetheeffectivenessoftheinternalauditfunction.Forexample,consideredthedegreeofcompliancewithstandardsasoneofthefactorswhichaffectsinternalauditperformance.A1988researchreportfromtheIIA-UnitedKingdom（IIA-UK，1988）focusedontheperceptionsofbothseniormanagementandexternalauditorsofthevalueoftheinternalauditfunction.Thestudyidentifiedthedifficultyofmeasuringthevalueofservicesprovidedasamajorobstacletosuchanevaluation.Profitability,coststandardsandtheeffectivenessofresourceutilizationwereidentifiedasmeasuresofthevalueofservices.InitsrecommendationsithighlightedtheneedtoensurethatauditworkcomplieswithSPPIA.IntheUS,Albrechtetal.(1988)studiedtherolesandbenefitsoftheinternalauditfunctionanddevelopedaframeworkforthepurposeofevaluatinginternalauditeffectiveness.Theyfoundthattherewerefourareasthatthedirectorsofinternalauditdepartmentscoulddeveloptoenhanceeffectiveness:anappropriatecorporateenvironment,topmanagementsupport,highqualityinternalauditstaffandhighqualityinternalauditwork.Theauthorsstressedthatmanagementandauditorsshouldrecognizetheinternalauditfunctionasavalue-addingfunctiontotheorganization.IntheUK,RidleyandD’Silva(1997)identifiedtheimportanceofcomplyingwithprofessionalstandardsasthemostimportantcontributortotheinternalauditfunctionaddingvalue.KeywordsAudit,Risk,InternalControl,AuditingCompliancewithSPPIAAnumberofstudieshavefocusedontheSPPIAstandardconcernedwithindependence.Clarketal.(1981)foundthattheindependenceoftheinternalauditdepartmentandthelevelofauthoritytowhichinternalauditstaffreportwerethetwomostimportantcriteriainfluencingtheobjectivityoftheirwork.Plumlee(1985)focusedonpotentialthreatstointernalauditorobjectivity,particularlywhetherparticipationinthedesignofaninternalcontrolsysteminfluencedjudgementsastothequalityandeffectivenessofthatsystem.Plumleefoundthatsuchdesigninvolvementproducedbiasthatcouldultimatelythreatenobjectivity.Therelationshipbetweentheinternalauditfunctionandcompanymanagementmoregenerallyisclearlyanimportantfactorindetermininginternalauditorobjectivity.Harrelletal.(1989)suggestedthatperceptionsoftheviewsanddesiresofmanagementcouldinfluencetheactivitiesandjudgementofinternalauditors.Also,theyfoundthatinternalauditorswhoweremembersoftheIIAwerelesslikelytosuccumbtosuchpressure.Ponemon(1991)examinedthequestionofwhetherornotinternalauditorswillreportsensitiveissuesuncoveredduringthecourseoftheirwork.Heconcludedthatthethreefactorsaffectinginternalauditorobjectivityweretheirsocialpositionintheorganization,theirrelationshipwithmanagementandtheexistenceofacommunicationchanneltoreportwrongdoing.TheindependenceofinternalauditdepartmentsCommentatorsandstandardsettersidentifyindependenceasbeingakeyattributeoftheinternalauditdepartment.Fromthequestionnaireresponses60(77%)oftheinternalauditdepartmentsstatedthattherewasawrittendocumentdefiningthepurpose,authorityandresponsibilityofthedepartment.Innearlyallinstanceswheretherewassuchadocumentthetermsofreferenceoftheinternalauditdepartmenthadbeenagreedbyseniormanagement(93%),thedocumentidentifiedtheroleoftheinternalauditdepartmentintheorganization,anditsrightsofaccesstoindividuals,recordsandassets(97%),andthedocumentsetoutthescopeofinternalauditing(90%).RespondentswereaskedtoassesstheextenttowhichtherelevantdocumentwasconsistentwiththespecificrequirementsofSPPIA.Inthosedepartmentswheresuchadocumentexisted27(45%)claimedfullcompliancewithSPPIA,23(38%)consideredtheirdocumenttobepartiallyconsistentwithSPPIA.Inmorethanone-thirdofthedepartmentssurveyedeithernosuchdocumentexisted(n=18,23%)ortherespondentwasnotawarewhetherornotthedocumentcompliedwithSPPIA(n=10,13%).SPPIAsuggeststhatindependenceisenhancedwhentheorganization’sboardofdirectorsconcurswiththeappointmentorremovalofthedirectoroftheinternalauditdepartment,andthatthedirectoroftheinternalauditdepartmentisresponsibletoanindividualofsuitablesenioritywithintheorganization.Itisnoticeablethatin47companies(60%)theirresponsibilitieswithregardtoappointment,removalandthereceiptofreportslaywithnon-seniormanagement,normallyageneralmanager.SPPIArecommendsthatthedirectoroftheinternalauditdepartmentshouldhavedirectcommunicationwiththeboardofdirectorstoensurethatthedepartmentisindependent,andprovidesameansforthedirectorofinternalauditingandtheboardofdirectorstokeepeachotherinformedonissuesofmutualinterest.Theinterviewswithdirectorsofinternalauditdepartmentsshowedthatdepartmentstendedtoreporttogeneralmanagersratherthantheboardofdirectors.Furtherevidenceofthelackofaccesstotheboardofdirectorswasprovidedbythequestionnaireresponsesshowingthatinalmosthalfthecompanies,membersoftheinternalauditdepartmenthaveneverattendedboardmeetingsandinonlytwocompaniesdidattendancetakeplaceregularly.Unrestrictedaccesstodocumentationandunfetteredpowersofenquiryareimportantaspectsoftheindependenceandeffectivenessofinternalaudit.Thequestionnaireresponsesrevealedthat34(44%)internalauditdirectorsconside