[雙語翻譯]內(nèi)部審計外文翻譯--羅馬尼亞公共部門內(nèi)部審計活動的影響和結(jié)果

1、2850 英文單詞， 英文單詞，1.5 萬英文字符，中文 萬英文字符，中文 4300 字文獻(xiàn)出處： 文獻(xiàn)出處：Alexandra Narcisa Cioban (Lucan, Hlaciuc E , Zaiceanu A M . The Impact and Results of the Internal Audit Activity Exercised in the Public Sector in Romania[J]. Proce

2、dia Economics and Finance, 2015, 32(3):394-399.The impact and results of the internal audit activity exercised in the public sector in RomaniaAlexandra Narcisa Cioban (Lucan), Elena Hlaciuc, Ana Maria ZaiceanuAbstractWha

3、t should we do to get favorable and measurable result of the public internal audit activity? An overall evaluation of the internal audit activity exercised in recent years in the public sector in Romania in order to iden

4、tify the reasons for malfunctioning and finding possible solutions that lead to more efficient internal audit activity. Regarding this, the research disseminates information obtained from public internal audit reports; i

5、t examines audit risk, organizational framework, attributes of the audited entity and highlights the interaction of these factors that influence differently the effectiveness of internal audit. Following a thorough searc

6、h, we can say that the impact of internal audit in the public sector is strongly influenced by the quality of internal audit mission and also by early and accurate identification of the risks while organizational framewo

7、rk and audit attributes have not a severe impact on audit efficiency.Keywords: internal audit, impact, public sector, internal audit mission, risks, audit efficiency, results, Romania;1. IntroductionThe public sector is

8、present in the economic life in various ways. There is no market economy in which the public sector is not meant to be more or less present, directly or indirectly, between factors influencing and orienting the economic

9、operators, respectively their activity. The progress of events linked to this field (the passing from the communist system to a market economy) has implicitly changed the control activity as well, the consultancy and ins

10、urance of the activity of public institutions. Thus, has been carried out an experimental mission for the application in the field of internal public audit of more and more transparent requirements, which add a greater v

11、alue to the entity audited. The aim of this research is to highlight the essential aspects that influence the actuality and the impact of the internal public audit taking place in the public sector in Romania.Based on th

12、e results obtained by the missions of internal public audit carried out at the level of the Romanian public institutions, this paper examines the quality and effectiveness of the internal public audit, the emerging risks

13、 encountered, the shortcomings, as well as some proposals for the improvement of the internal audit activity.2. Importance and functions of the public sectorThe public sector represents that part of the economy in which

14、is to be found the public property and includes the public companies in the form of autonomous administrations and the patrimony of the central, local and social security public administration, as well as a substantial p

15、art of the agricultural real estate.Taking into account the fact that the borders between the public and the private sector are not strictly delimited, the public sector or the state in an economical sense, can be define

16、d as “the sum that it ensures the existence of public goods. This chapter is quite delicate, because of the temptation to use goods without paying for them. In spite of this aspect, the productive function is substantiat

17、ed by the fact that the state must produce goods and services which the population cannot achieve at all, or do not have the opportunity, individually and separately, to obtain them by their own forces. The formula “the

18、best government is the one which governs as much time as it should” is well-known. The question that raises is: “Where does the state need to stop acting in society?”3. Internal Audit: value-added to the management proce

19、ss from public organizationsAccording to the literature “contribution value” of internal audit is realized in the entity when internal auditors intervening through well adapted ways of resources and its culture. The noti

20、on of intake of value found in the definition of internal auditing, is applying into insurance and counseling activities, whose object is to bring added value to the entity through a systematic and methodical approach to

21、 corporate governance, risk management and control.3.1. The internal audit activity performed in the public sectorThe notion of internal public audit represents, in accordance with the law 672/2002, a functionally indepe

22、ndent and objective activity, which provides insurance and advice to the management in terms of sound administration of public revenues and expenditures (regardless of the source of funding). Also, this law lists the mai

23、n types of internal audit, as follows (Ghita and all, 2010) :a)the system audit, which is an in-depth assessment of the systems of internal management and control, in order to determine whether they are functioning in an

24、 economic, effective and efficient manner, to identify deficiencies and to formulate recommendations for correcting them;b)the audit of performance, which examines if the criteria set out for implementing the objectives

25、and tasks of the public entity are correct for the evaluation of the results and determines whether the results are consistent with the objectives;c)the regularity audit, which represents the examination of the actions o

26、n the financial effects on account of public funds or of public patrimony, under the aspect of compliance with the set of principles and with the procedural and methodological rules applicable to them.In carrying out our

27、 research we focused on the performance audit conducted within public organisations. This decision was taken after we consulted several internal audit reports carried out in public institutions in the previous years, pre

28、senting certain deficiencies as regards the compliance, the efficiency and the effectiveness of risk management processes. The analysis is aimed at supporting the credit release authorities in the identification and asse

29、ssment of risks as well as for the improvement of the internal control/management system.3.2. The Impact of the Internal Audit Mission Highlighted by the Risk AnalysisAs a first idea, we believe that it is necessary to d

30、evelop the section of risk analysis. The word ?risk” is derived from the Italian word “ risicare” which means “ to dare”. Thus, we can say about this concept that it represents ?a choice, not a destiny”. Any activity whi

31、ch we perform shall bear some risks which influence, with us wanting it or not, one direction or another. It is best to be able to feel them as they are and to use them for our benefit. In our opinion, the auditor should

32、 know and understand very well the management and internal control system of the entity, in such a way as to identify and assess the risks corresponding to the operation of the entity and the specific risks of the activi