〔责编的话〕：这期的知识园地之所以登这样一篇中英对照的小文章理由有三：其一，提倡大家学习外语。语言是一个很好的工具，掌握一门外语并能深入其中，你会发现自己的视野和思路更加开阔。其二，换一种心态看待内审工作。似乎外国人看待问题总有种乐观的天性。读完这篇文章我的最大感触是，我敬佩从事内审工作的人，并为他们拥有这样一份深具挑战性的工作感到自豪。学会以欣赏的态度看待自己的工作，我想会比一味的抱怨更让自己愉快。其三，这篇文章的译者是一位普通的会计人员。我们姑且不谈翻译的是否精准，可以肯定的有两点，首先他做了，其次他是带着感情做的，这两点是很可贵的。不要再为自己的惰性找借口了，翻出可能早被压在箱底的英语书，学习，就从今天开始吧！ 我也期待着分享大家的收获，欢迎惠赠稿件。

（这篇是我写给同僚的年末感谢函。主要讲内审工作的重要性及从事这些工作的特殊人群。我把文章取名为：不是人人都能做内审。这些能力都是内审人员必须具备的，但你在内审的岗位描述上通常看不到。）

内审的工作就是评估、分析、达成结论并提供客观意见。有点像医生，评估公司的健康情况，然后诊断开方。要做到这点，内审必须具备一些特殊的素质：

内审人员必须多才多艺，了解企业的方方面面，并且紧扣公司目标；

内审人员要能够从大处着眼，小处着手。

内审工作经常面临难题，经常要面对一些难以相处的人，而同时又要保持冷静，这种冷静来自经验和自信。

内审人员必须能够忍耐，控制自己的脾气，对事物保持好奇心，不屈不挠，甚至还要保持一份幽默感。

内审人员最大程度发挥团队合作精神，为集体的成功与人分享自己的知识和专长，同时又要保持其特有的独立性。

内审人员活到老，学到老，不断学习新技术，不断充实自己。

内审人员是定量分析师、批评家、伦理学家、经济学家、工程师、侦探、改革先锋，一句话，必须是完美的职业主义者。

内审人员是项目管理专家，要会按照时间表制定计划，组织事务，把复杂的项目付诸执行，同时还得处理手头其他同样复杂的项目。

内审人员要不畏艰难，大胆质问。

内审人员要善于交流，更要善于聆听。

浪费、粗制滥造、效率低下、疏忽风险，这些都是每个内审人员的敌人。

有些人认为内审成事不足败事有余，这些人谨慎而多疑，内审人员要能够和他们建立良好的工作关系，要能获得他们的尊重。

对内审人员来说，奖赏、对工作的肯定、甚至一句简单的“谢谢”都少而又少。他们对工作的满足感来自于知道自己的工作能够增加价值，能够防患于未然。

内审人员鞭策整个组织追求卓越，激发每个人的内在禀赋和工作热情，同时又是公司和领导层利益的忠实代表。

内审做了这么多，但工作经常不怎么被欣赏，很多信息不向内审人员沟通，内审人员被人为地孤立起来，甚至被排斥在外。

内审工作很特殊，不是任何人都能够做得好。这个职业充满激情，拥有自己的使命。工作很重要，当然就要求从事这项工作的人很特殊。是的，不是人人都能做内审。

（本文由李剑根据原文翻译，本刊刊发时进行了部分删节和调整。译者工作单位：招商银行稽核监督部）

IT TAKES A SPECIALPERSON TO BE AN AUDITORRalph Kolts

（I wrote the attached as a year-end thank you to my staff It talks about the important work done by intemmal audit and the special people who do it I’ve given it the title：It Takes a Special Person to be an Auditor.These are things required of an auditor that you will never see in a job description.）

·The job of an internal auditor is to evaluate，analyze，reach conclusions，and provide objective opinions.The job is like that of adoctor，assessing the health of the company，diagnosing illness，and prescribing a course to recovery.To do this，the auditor must possess special qualities：

·An auditor is multi skilled，understanding every part of the business，and closely aligned with business objectives

·An auditor has the ability to sift through minute detail，while keeping the big picture in mind.

·The auditorfaces difficult problems and often times difficult people，while maintaining the cool calmness that comes with experience and self-confidence.

·An auditor has thick skin，a controlled temper，natural curiosity，unforgiving tenacity and even a sense of humor.

·Auditors maximize the synergy that comesfrom team effort，sharing their own knowledge and expertise for collective success，while maintaining their unique individualism.

·An auditor is a lifetime student，always learning new techno1ogies and continuously improving.

·An auditor is a quantitative analyst，critic，ethicist，economist，engineer， detective，change agent and above all the consummate professional.

·An auditor is an expert project manager，able to plan，organize，and execute complex projects on schedule，while juggling several other equally complex projects at the same time.

·Auditors are not afraid to tackle unpleasant tasks They ask the tough questions.

·An auditor 1s an accomplished communicator，and an even better listener.

·Waste，poor quality，inefficiency，and unmanaged risk are the enemies of every auditor.

·An auditor is able to build positive working relationships with those who may see them as a distraction earning，everyday， the trust and respect of wary and suspect minds.

·Rewards，recognition，and even a simple“thank you”can befew and far between. The auditor’s job satisfaction comes from knowing the results of their work adds value and prevents bad things from happening.

·The auditor always represents the best interests of the company and leadership， while encouraging excellence from each organization，and nurturing the best talents and effort from every individua1.

·An auditor does all this while being under appreciated，under informed，isolated and sometimes excluded.

·The job of an intemmal auditor is special and not just anyone can do it It is a professionfi lled with excitement and purpose；important work，that demands special people to carry it out Yes，it takes a special person to be an auditor.