检查内部审计部门在组织内风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
实施质量保证程序并建议改善内部审计部门的业绩。
D.Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity.
确定内部审计部门是否正确设置以获得其独立性。
Determine % if the internal audit activity is properly aligned to achieve organizational independence.
确定内部审计部门是否正确设置以获得其独立性。
Determine eif the internal audit activity is properly aligned to achieve organizational independence.
认识内部审计部门在组织上保持独立性的重要性。
从代理理论来看，传统内部审计部门属于成本中心。
From the prospect of agency theory, traditional internal auditing department is a cost center.
内部审计部门的独立性不强，影响其工作的权威性；
The internal auditing department's lack of independence will result in the lessening of its authority.
内部审计部门必须实行相应的策略以保证审计相关性。
Internal auditing department must take certain tactics to ensure internal auditing relevance.
最后，我们对内部审计部门的治理效果进行实证分析。
The real controller has significant negative effect on internal audit's establishment.
这是内部审计部门通过变革能够直接影响到的三个方面。
These are three areas that the internal audit department can directly influence by making changes.
第二组：有内部审计部门但是并不能明显觉察到其作用。
Group 2: This group had an internal audit function but was somewhat unaware of what it did.
内部审计的普及程度显著提高，内部审计部门的影响扩大了。
The level of awareness of internal audit is significantly raised and the internal audit department's influence is extended.
但没有证据表明设立内部审计部门对审计费用存在显著影响。
But there is no evidence shows that the establishment of internal audit departments correlates with audit fee.
外部审计人员也要计划充足的时间来复核内部审计部门的工作。
They also have to plan adequate time to review the work of the internal audit function.
而现代内部审计为增值型审计，现代内部审计部门是利润中心。
However, modern internal auditing, which belongs to value-added auditing, is a profit center.
内部审计部门执行或参照内部审计师协会内部审计专业实务标准。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
制定内部审计程序在内的标准，并和其他内部审计部门定期比较。
Benchmark the internal audit function internally and with other internal audit departments periodically.
包括一个组织结构图反映内部审计部门和首席审计官在组织中的地位。
Include an organizational chart that reflects the position of the Internal Audit Department and the Chief Audit Executive in the organizational structure.
Linder补充道，“我们看到较小的公司也开始成立内部审计部门。
We're seeing smaller companies that traditionally don't have a formal internal audit department are starting one.
第三组：有内部审计部门并且认为该部门对于持续经营很有价值而且很有必要的。
Group 3: This group had an internal audit department and believed the function was valuable and necessary to sustain the business.
内部审计部门有着监督与服务的双重职能，两者孰轻孰重一向都没有一个明确的定论。
The internal audit department have two functions: the surveillance function and the service function. There is no answer that which function is more important.
根据组织的战略计划调整内部审计部门的战略计划，能够为管理层提供决策有用的信息。
The alignment of the internal audit department's strategic plan to the agency strategic plan can provide management with pertinent information that can be used in decision-making.
他们的内部审计部门往往仅仅是协助外部组织的需要，例如审计委员会或规则制订部门。
The internal audit function in this group often existed only to appease an outside party such as an audit committee or regulators.
本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。
This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department.
目前，几乎还没有学者从实证的角度出发，研究影响内部审计部门设立的因素以及内部审计的治理效果。
Presently, almost there was nobody who studied the factors which affect the establishment of internal audit and the effects of internal audit on corporate governance from empirical Angle.
目前，几乎还没有学者从实证的角度出发，研究影响内部审计部门设立的因素以及内部审计的治理效果。
Presently, almost there was nobody who studied the factors which affect the establishment of internal audit and the effects of internal audit on corporate governance from empirical Angle.
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