外文翻譯---獨立的審計機構必須符合“黃皮書”的指標

1、1中文 中文 3325 3325 字本科畢業(yè)論文（設計）外 文 翻 譯外文題目 Independent Review Organizations Must Meet GAO Yellow Book Standards 外文出處 Journal of Health Care Compliance,2010(2):27-32

2、 外文作者 Herrmann Thomas E 3Stark law.From the perspective of the OIG, it is essential that an IRO conduct its reviews with both independence and obj

3、ectivity. A standard requirement in an OIG CIA is that “[t]he IRO must perform [its] review in a professionally independent and objective fashion, as appropriate to the nature of the engagement, taking into account any o

4、ther business relationships or engagements…” Typically, the IRO is obligated to provide a certification regarding its professional independence and objectivity. Further, the usual CIA specifies that “in the event OIG has

5、 reason to believe that the IRO…is not independent and objective…, the OIG may, at its sole discretion, require” the engagement of a new IRO.The OIG has stated that an IRO should follow “the standards for auditor indepen

6、dence set forth in the General Accounting Office (GAO), Government Auditing Standards (2003 Revision).” The OIG has indicated that, under these standards, “CIA reviews would be considered performance audits and IROs woul

7、d be subject to the independence standards set forth in the Yellow Book that relate to performance audits.” In referencing the GAO Yellow Book’s applicability to IRO independence, the OIG has further noted:When assessing

8、 independence, the two overarching principles that must be considered are that: audit organizations should not perform management functions or make management decisions; and audit organizations should not audit their own

9、 work or provide non-audit services in situations where the non-audit services are signify- cant/material to the subject matter of the audits.THE GAO YELLOW BOOK STANDARDSThe GAO Yellow Book, first issued by the Comptrol

10、ler General of the United States in 1972, is intended to:Address the unique requirements of governmental entities;Establish general standards for both governmental and nongovernmental auditors performing audits in accord