Privately held companies are voluntarily adding more scrutiny, as well. In a recent survey that drew responses from 1400 CFOs in such businesses, 58 percent said they are responding to new corporate-governance standards. Of those, 36 percent are creating or expanding internal auditing, according to Robert HALF management Resources. An American company with $3 billion to $4 billion in revenue typically has about 16 internal auditors. The job is often a training ground for future management positions, but those who stay in the field and become directors earn an average of just under $100,000. The IIA offers certification for internal auditors, but many firms do not require it.
私营公司现在也开始更加注重企业的内部审计工作。调查结果显示，一项对1400位公司首席财务执行官的调查结果显示，有58%的企业正在采取措施以符合系的公司管理标准的要求。当然，根据罗伯特哈夫管理资源公司(Robert HALF management Resources )的说法，36%的公司正在建立或是加大内部审计工作的力度。一般来说，营业额在30亿到40亿美元的一个美国公司就会有16个内部审计员。这种职位通常都是晋升为管理阶层的一个过渡，但是从事此项工作并最终成为主管的人员年薪都可达到100,000美元左右。IIA负责颁发内部审计员资格证书，但很多公司其实并不需要这种认证。
The recent string of corporate scandals provided a rude awakening to the importance of these internal checks. In the case of WorldCom, it was internal auditor Cynthia Cooper who blew the whistle on the company for inflating profits by $3.8 billion. She didn’t intend to be a hero, she said to Time magazine when it named her one of its Persons of the Year. She was just doing her job.
Chief constables had disapproved of the use of league tables. They complained that they provoked unfair criticism because they did not compare like with like. Mr. Denham said the graphs were easier to comprehend than tables. “As people get familiar” with this type of graphical presentation they will realize it contains a lot of data that can be understood after an initial glance. “ The spidergrams are based on five indicators: reducing crime, investigation crime, public safety, deployment of resources and the view of a focus group of local citizens.
If the wind becomes gusty after a period of calm, you should seek shelter. The sky needs careful watching too. Gradual darkening and “boiling” clouds should quicken your pace. Lightening and thunder are common enough storm indicators, but few people realize that the brightness of the lightening is not nearly as important as the number of lightning flashes. The signs of an oncoming storm are many, and a person’s life may depend on his ability to interpret them,
From one perspective, this huge customer base represents a hair-raising social liability. Surgical and hospital costs fro regular heart transplants run as high as $500,000. these procedures haven’t burdened the medical system so far – but only because the supply of transplantable hearts has been limited to about 2000 a year. Abiomed plans to price its heart between $75000 and $10000 initially, and with volume production, the price could fall as low as $10000. However, even at the lower price, artificial hearts are an issue that will lead into moral quicksands, says medical ethicist David Steinberg of the Lahey Clinic in Burlington, Mass. What happens, Steinberg muses, “if heart replacement – and intervention directly and visibly linked to who will live and who will die—becomes available only to those who can afford it?