乌克兰的内部审计和内部控制系统研究外文翻译（可编
辑）
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 study
Material Source: Documents & Reports Author: International Finance Corporation Of the 67 companies surveyed, 48 percent of the companies responded that they had an internal audit departmentOnly 9 percent of the respondents planned to create an internal audit in the future. The rest of companies indicated that they do “some checks” and, in 15 percent
of the respondents, some internal audit functions are performed by the external auditorsTypically, where “some checks ” are performed, they
would be done in connection with a special 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 percent 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 inconsistent
with the independence standard for 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 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 budget 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 Reporting
Employees of the internal audit department are subordinated and accountable to executive management in 56 percent 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 between members of the various groups listed.
The issue of independence is again highlighted in the response to
the 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 Results
The profile of those who utilize the internal audit department reports again, multiple answers were possible is what would be expectedInformation in the internal auditors ' report may well require corrective action at various levels within an organization and management would be
