英语翻译-3-2.ResourcingGroupAuditresourcesneedtobeappliedsoastomaximisethecomfortthattheGroupreceiveswithregardstotheeffectivenessofthecontrolframeworkbothinplaceandproposed.Theresourcingmodelisbasedontwok

Question

英语翻译
- 3 -
2.Resourcing
Group Audit resources need to be applied so as to maximise the comfort that the Group receives with regards
to the effectiveness of the control framework both in place and proposed.
The resourcing model is based on two key assumptions:
.The risks identified by the Group Risk risk assessment process cover all types of risk and have an
increasing focus on the strategic aspects of the business.Whilst the work of Group Audit will continue to
cover basic controls (‘business as normal’),there is an overall need for fewer,but more experienced,
auditors on the department to cover the risks facing the business;
.Group Audit will not have,nor aim to have,in its core team all the specialist skills required to review
effectively all the key risks identified by the Group Risk risk assessment process.Access to these skills,
including access to information about current best practice,will be provided through a formal co-sourcing
arrangement with a 3rd party.The exact skills required will vary annually and depend on the Group Risk
risk assessment and an updated Group Audit skills inventory.As far as possible all reviews using cosourced
resources will be done as joint reviews to maximise the transfer of skills to the internal team and
The ABC.
Numbers and Core Skills Resourced Internally – based on the Group Risk risk assessment and Group Audit
audit universe (‘zero based’):
Role Skills split based on current Group Risk
Assessment
Numbers
2000 Proposed
2001
Head of Group Audit 1 1
Manager Finance and Operational
Systems and I.T.
51
42
32
Assistant Manager ) Combined
) grade in
) 2000
Auditor )
Finance and Operational
Systems and I.T.
Finance and Operational
Systems and I.T.
Branch audit
662
312
Support Staff 5 2
Group Audit Establishment 26 20
Assumptions made in staffing model:
.All risks identified by the GMC in the Group Risk risk assessment process and assigned to Group Audit
for review purposes,(– see Group Risk Risk and Control Matrix),are reviewed every two years with
follow up work taking place in the intervening year.All new risks are added to the 3 month rolling plan as
identified;
.The ABC risk appetite,as set for audit purposes,is defined as those risks identified by the GMC in the risk
assessment process.Risks not included are assumed to be of an impact that doesn’t require separate
auditing.Note,the general controls environment is picked up by (‘business as normal’) review work (see
below for proposed split of review work) and branch audit work;

Answer 1

-3-2.资源审核小组资源需要加以应用,以获得最大的安慰,77对于框架既有效地控制和议.资源模型是基于两个主要假设:.风险风险风险评估小组确定的过程,并涵盖所有的风险越来越集中于战略方面的业务.虽然审计工作组将继续...