[雙語翻譯]外文翻譯--內(nèi)部審計與內(nèi)部控制的關(guān)系-公司治理

1、4200 英文單詞， 英文單詞，2.3 萬英文字符，中文 萬英文字符，中文 6350 字文獻出處： 文獻出處：Danescu T, Prozan M, Prozan R D. The valances of the internal audit in relationship with the internal control–corporate governance[J]. Procedia Economics and Finance

2、, 2015, 26: 960-966.The valances of the internal audit in relationship with the internal control – corporate governanceTatiana Danescu, Mihaela Prozan, Roxana Diana ProzanAbstractIn a market which is competitive and affe

3、cted by systemic risks that endanger the good, secure and continuous functioning of activities, the entities generate behaviours which mark rights and obligations that highlight the necessity of adequate leadership and c

4、ontrol systems, through which a rigorous management of the risks that could affect the targeted objectives is insured. Actually, these objectives are facilitated by the existence of an independent function that evaluates

5、 the processes of governance, internal control and risk management. From this perspective, the internal audit, which is an objective and independent function, through its formulated opinions and recommendations, it suppl

6、ies reasonable insurances to the management, which gives it an essential role in the frame of the analysed relationship. This study proposes testing this hypothesis, so that the carried research has focused on the identi

7、fication of new valences through which the internal audit could contribute to the improvement of the corporate governance.Keywords: corporate governance, audit intern, risks, internal control, system, process1. Introduct

8、ionUnder the influence of the economic, juridical and cultural environments, as well as of the inherent risks that could affect the actual independence of this function, through the view of its relative characteristic, t

9、he internal audit could supply only reasonable insurance in regard to the adequacy or inadequacy of the governing, internal control and risk management systems.However, if the activities of independent identification a

10、nd evaluation of the inherent risks that could affect the objectives of an entity of founding risk and control strategies for insuring its continuity, of implementing mechanisms for diminishing or eliminating these type

11、of events etc. are achieved in conformity with specific principles, standards and procedures, it could be stated that through its formulated opinions and recommendations the internal audit could contribute to the improve

12、ment and perfecting of the analyzed systems and processes and implicitly to the corporate governance practices.Besides the aspects that regard the independence and the insurance of the conformity with the applicable norm

13、s, achieving these objectives requires a permanent monitoring of the quality of internal audit activity, aspects that could be accomplished only through an adequate internal control both at the entity level as well as in

14、 the frame of this function. Hence, in the relationship between the corporate governance and the internal control, the internal audit could have a determining role.2. Literature Review – internal audit, internal control

15、and corporate governanceThe conceptual and empirical approach of the corporate governance, internal control and internal audit are some of the most mediatized subjects that occupy large spaces in the literature review an

16、d in the norms specific to these fields. Also, there are some empirical studies and auditable objectives, but also to the ones that could affect an entity’s objectives, the internal audit supposes a methodical and system

17、atic approach as well as being rigorous. Consecrated as a universal, periodical and dynamic function, through the carried researches three dimensions were highlighted. The first one regards the adaptation and the integra

18、tion of this function in the culture of the entity’s environment, the second one it gives it universality and the third one is drafted by its relative application (Renanrd, 2010).Similar to the concepts of corporate gove

19、rnance and internal control, the evolution and development of the internal audit has been regarded in numerous papers, studies and researches among which relevant are the ones accomplished by de Courtemanche (1991), Fle

20、sher (1996), Krogstad et al (1999), Davies (2001), Renard (2002, 2010), Sawyer et all (2003), Ramamoorti (2003), Mattews (2006) Danescu (2007), Avram (2009), Munteanu and Zuca (2010) etc..In time, the system of corporate

21、 governance as well as the function of internal audit that contributed to the vulnerabilities of the internal control were marked by the materialization of some risks, among which the one of losing the credibility of the

22、 entities or of the trust in the investors of the large corporations` management could be mentioned. In this respect, the big financial scandals are considered, followed by the bankruptcy of some large corporations, such

23、 as the cases of Enron in 2011, WorldCom, Global Crossing, Arthur Andersen in 2002, Parmalat in 2003 etc. Thus, in order to create the necessary premises for making the large corporations credible once again, on an inter

24、national, communitarian and national level, a series of measures were taken and normative acts that regard the shown aspects were adopted.3. Research methodologyStarting from the established objectives and the formulated

25、 hypotheses for instrumenting new valences of the internal audit that could contribute both to the improvement of the internal control as well as to the practices of corporate governance, the process of objectifying the

26、data has been focused on a synthesis and antithesis of the ideas found in the specialty literature and in the norms specific to the analyzed fields.In the frame of the research of the relationship that exists between the

27、 internal control and the system of leading and control of an entity, in order to identify the role of the function of the internal audit, we used a constructivist approach that was applied step by step on the practices

28、used by the Romanian entities.On the basis of the results obtained in the previous researches through which it was approached the relationship among accounting, corporate governance and internal control (Danescu et al, 2

29、014) and of those referring to the impact of the internal control over the business environment(Danescu et al, 2014), as well as of the conclusions from the present research, there have been analyzed perceptions regardin

30、g the role of the internal audit in the relationship between the internal control and the corporate governance. In this sense, a questionnaire applied on 78 entities for the year 2010, 84 entities for the year 2011 (Dane

31、scu et al, 2014) and 86 entities for the year 2012, was used. These entities have been selected reported to the size of the net accounting result from the frame of the entities that have deposited accounting and fiscal s

32、tatements to the fiscal authority from Mures country, Romania in the period 2011- 2013 (9991 entities – 2010; 8250 entities – 2011 and 8095 – 2012 financial year).4. The internal audit in the relationship corporate gover