英语翻译Feedback on the effectiveness of the internal audit function is also important.While research is limited in this area,it has unequivocally demonstrated that the internal audit function is most effective when it has independence （in “f

英语翻译Feedback on the effectiveness of the internal audit function is also important.While research is limited in this area,it has unequivocally demonstrated that the internal audit function is most effective when it has independence （in “f
英语翻译
Feedback on the effectiveness of the internal audit function is also important.While research is limited in this area,it has unequivocally demonstrated that the internal audit function is most effective when it has independence （in “fact” and in “appearance”） from top management.Felix et al.（2005） and Cohen et al.（2004） suggest that internal audit can play an important role in the quality of the financial reporting process.All parties in the governance structure individually and
jointly impact financial reporting quality.Thus,auditors could review the results of the quality assurance review \3QAR\4 of the internal audit function and assess the quality of the QAR process to ensure the internal audit function is an effective ally in promoting the integrity of the financial reporting process.Auditors also should communicate to the audit committee significant concerns they may have about the effectiveness of internal audit as a result of experiences with them during
the engagement.Including the internal audit department in relevant communications between the audit committee and the auditor also would help to achieve the goal of increased financial and industry expertise （Table 1,#6）.
An area connected to internal audit that is getting increased attention is the policies and procedures surrounding whistle-blowing complaints related to both the integrity of the financial reports and the financial reporting process.Research shows that whistle-blowing policies that are clearly articulated and protect employee confidentiality are needed to ensure a strong control environment and that the “tone at the top” needs to indicate strong support for addressing whistleblowing
complaints.The whistle-blowing program should be administered by internal audit or an independent third party with oversight from the audit committee,and its existence should be
widely communicated across the organization.The audit committee should review valid whistleblowing complaints and communicate to the auditor any complaints that relate to the financial
reporting process.Because large corporations can have a number of false or frivolous complaints from employees,the internal audit function or an independent third party,where appropriate,
should screen these complaints and ensure that only meritorious ones are brought to the attention of the audit committee.In addition,the auditor should review such complaints and also evaluate the effectiveness of policies and procedures surrounding the whistle-blowing program.

英语翻译Feedback on the effectiveness of the internal audit function is also important.While research is limited in this area,it has unequivocally demonstrated that the internal audit function is most effective when it has independence （in “f
内部审计的作用有关信息的有效性的反馈也很重要.虽然研究只局限于在这方面,它已明确表明,内部审计职能,是最有效的时候,它已经独立（在"事实"和"外观" ）由最高管理层.菲利克斯等人.（ 2005 ）和科恩等.（ 2004 ）认为,内部审计可以发挥重要的作用,在高质量的财务报告程序.各方都在治理结构,单独和
共同影响财务报告的质量.因此,审计师可检讨的结果,质量保证审查加尔省的内部审计职能和评估的高质量的加尔过程,以确保内部审计职能,是一个有效的盟友,在推动完整的财务报告程序.审计还应当向审核委员会重大关切,他们可能有成效的内部审计,由于经验与他们在
接触.包括内部审计部门在相关的沟通,审核委员会及核数师,也将有助于实现目标,加大资金和行业知识（表1 ,＃ 6 ） .
一个地区连接到内部审计是得到更多的注意的是采取的政策和程序,周边哨子吹投诉涉及两个完整的财务报告和财务报告程序.研究表明,哨子吹的政策,有明确规定和保护员工的保密需要,以确保强有力的控制环境,并认为"一类的调子在顶部"需要说明的大力支持,为解决揭发
投诉.该告发程序应当由内部审计或一个独立的第三方监督,由审计委员会,它的存在应
广泛沟通,在整个组织内.审计委员会应当审查有效期揭发投诉,并进行沟通,向审计员任何投诉,指涉及到财政
因为大公司能有一些虚假的或无聊的工人投诉,内部审计功能或一个独立的第三方,在适当情况下,
要清理这些投诉,并确保只有立功的是提请其注意审计委员会主席.此外,核数师应审查这些投诉,并也可以用来评估政策的有效性和程序,围绕着哨子吹计划.