绩效指标外文翻译(编辑修改稿)

绩效指标外文翻译(编辑修改稿)内容摘要：

is. What39。 s more, the internal audit39。 s added value should not he based on this indicator alone. In some situations, this indicator can measure the impact of the internal audit work and the inherent quantifiable moary benefits. It also requires internal auditors to perform valuefor money type audits. In reality, the remendations do not always produce quantifiable moary benefits. Noheless, circumstances permitting, these remendations add value to the work performed by internal auditors. This indicator helps senior management understand that internal auditors are always concerned about optimizing the organization39。 s resources and promoting savings. However, since the organization39。 s managers are the ones who must make decisions and take action, all the credit shouldn39。 t go to the internal audit function. Hourly cost of the internal audit function This indicator determines the cost of internal audit mandates and activities. It is a way to pare results with related costs and to determine whether the organization received value for money. At the end of each mandate, the work is evaluated with the 5 internal auditors. This enhances employee awareness and ensures that future reviews and practices are more effectively targeted. The hourly rate can also be benchmarked against the market rate. This indicator is subsequently discussed at meetings with the audit mittee and senior management, who are then able to appreciate the cost of the internal audit function. Compliance with time budget for each mandate pleted Compliance with time lines for each mandate pleted These two indicators are used to ensure pliance with direct labour time budgets and the time lines set for pleting each mandate. They are first used to measure the number of hours worked pared with the time budget and the prescribed time line, according to an acceptable variance threshold. Then, a determination is made of the number of mandates that were pleted on target. These indicators are discussed in meetings with the auditors at the end of each mandate. They help to improve the planning of the direct labour budget and time lines and to focus on activities that require more attention during the mandate. Lastly, these indicators demonstrate the thoroughness of the internal auditors39。 work to senior management. Internal audit resources This indicator addresses an important issue that is regularly discussed with senior management but for which the frames of reference remain unclear. It determines whether the organization has sufficient internal audit staff. It is based on metric units established according to previous experience in the field. It should be consistent with other aspects of the organization, including the budget, the nature of operations and the risk map prepared by the internal audit department. It should also take account of other stakeholders such as the auditor general, controller, program evaluation staff, consultants, etc. This indicator can also be based on benchmarks in the internal audit field. To determine the staff needed, managers should consider the following: Is the information required to meet the objectives available? Is the information reliable? Are the controls applied properly? 6 Are there potential risks? Are all operations optimal and effective? Are policies and guidelines properly followed? If the answer to several of these questions is no, managers should then determine whether the internal audit function can address the issue. Although this indicator isn39。 t pe。