- •Management
- •Послетекстовые упражнения (The exercise to be done after reading the text)
- •Financial management
- •Послетекстовые упражнения (The exercise to be done after reading the text)
- •Management and Human Resources Development
- •Послетекстовые упражнение (The exercises to be done after reading the text)
- •Management Functions
- •Послетекстовые упражнения (The exercises to be done after reading the text)
- •Internal Audit and Its History
- •(The exercises to be done after reading the text)
- •Organizational Independence of Audit and its Role in Internal Control
- •Послетекстовые упражнение (The exercises to be done after reading the text)
- •Role in risk management
- •После текстовые упражнения
Internal Audit and Its History
Internal auditing is a profession and activity involved in helping organizations achieve their stated objectives. It does this by utilizing a systematic methodology for analyzing business processes, procedures and activities with the goal of highlighting organizational problems and recommending solutions. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.
The Internal Auditing profession evolved steadily with the progress of management science after World War II. It is conceptually similar in many ways to financial auditing by public accounting firms, quality assurance and banking compliance activities. Much of the theory underlying internal auditing is derived from management consulting and public accounting professions. With the implementation in the United States of the Sarbanes-Oxley Act of 2002, the profession's growth accelerated, as many internal auditors possess the skills required to help companies meet the requirements of the law.
Послетекстовые упражнения
(The exercises to be done after reading the text)
Упражнение 6. Ответьте на вопросы.
1. What is internal auditing?
2. How does it do this?
3. What is the goal of internal auditing?
4. Why are internal auditors employed by organizations?
5. When did the internal auditing profession evolve?
Упражнение 7. Заполните пропуски соответствующими предлогами.
1.Internal auditing is a profession and activity involved…helping organizations achieve their stated objectives.
2. It does this…utilizing a systematic methodology for analyzing business processes.
3. Professionals called internal auditors are employed…organizations.
4. The internal auditing profession evolved…the progress of management science after World War II.
5. Much…the theory underlying internal auditing is derived from management consulting.
Упражнение 8. Закончите предложения, выбрав соответствующее по смыслу слово.
1.Internal auditing is…and activity involved in helping organizations.
a) work
b) profession
c) house
2.Professionals called internal auditors…the internal auditing activity.
a) to perform
b) to understand
c) to learn
3. Much of the theory underlying internal auditing is… from management consulting.
provided
derived
written
4. Many … possess the skills required to help companies meet the requirements of the law.
internal managers
directors
engineers
5.The internal auditing … evolved with the progress of management science after World War II.
book
profession
science
Unit 2
Organizational Independence of Audit and its Role in Internal Control
Предтекстовые упражнения
(The exercises to be done before reading the text)
Упражнение 1. Прочтите слова и словосочетания, постарайтесь запомнить их русские эквиваленты.
1. to perform - выполнять
2. effectively - эффективно
3. enable - давать возможность, право
4. customer - покупатель, клиент
5. entity - серьезность
6. charge - обвинять
7. oversight - оплошность
8. to improve - улучшать
Упражнение 2. Прочитайте вслух слова и сопоставьте их с русским значением.
effectively, to require, independence, to enable, evaluation, unrestricted , to charge, oversight, concurrence, to replace, to improve, to defined, to provide, assurance, achievement, objective, effectiveness, efficiency, compliance.
Упражнение 3. Переведите предложения на русский язык. Обратите внимание на новые слова и словосочетания.
1. To perform their role effectively, internal auditors require organizational independence from management.
2. Internal auditors are part of company management.
3. The primary customer of internal audit activity is the entity charged with oversight of management`s activities.
4. Internal auditing activity is directed at improving internal control.
5. Internal control is defined as a process to provide reasonable assurance the achievement of objectives.
Упражнение 4. Прочитайте и переведите слова на русский язык, обращая внимание на суффиксы и префиксы.
perform-performer
manager-management
concurrent-concurrence
dependence-independence
provide-provider
individual-individuality
direct-director
assure-assurance
achieve-achievement
law-lawyer
Упражнение 5. Найдите в правой колонке русские эквиваленты английских слов.
1.effectively |
a.улучшать |
2.enable |
b.оплошность |
3.customer |
c.обвинять |
4. entity |
d.направлять |
5.charge |
e.покупатель |
6.oversight |
f.давать возможность |
7.to improve |
g.эффектно |
8.direct |
h.сущность |
Text
Прочтите текст и переведите на русский язык.