在审计术语中，控制没有技术上的标准，而只是一些过程，通过它们可以访问标准，并在一定周期的基础上进行审阅。
In auditing lingo, controls are not technological measures, but are the processes by which technological measures are assessed and reviewed on a periodic basis.
企业的内部控制制度是企业管理的重要内容，也是企业审计工作的基础。
Enhancing the internal control is an important content that business enterprise manage, and it is basic of auditing work too.
在前两部分分析内部审计职业风险成因的基础上，对内部审计职业界如何防范和控制内部审计职业风险进行了比较深入的研究。
On the basis of two parts above, the author carries out researches on how to prevent and control the professional risk of internal audit.
内部审计作为实施控制的基础环节，不仅是内部控制必不可少的重要环节，更对保障内部控制有效实施起着重要作用。
Internal audit, as a basic part of control, not only is an important link in the internal control, but also plays an important role in safeguarding the effective implementation of internal control.
书面记录现行的控制程序可以帮助审计人员了解这些控制程序，并建立评价的基础，进而设计下一步的测试战略。
Documenting the existing controls should help auditors understand these controls and form a basis for the evaluation of the controls and the development of their testing strategy.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.
在基于角色访问控制的基础上，利用DBMS的审计功能，将用户审计信息与实际的权限管理信息相比较，从而侦测出内部合法用户的滥用行为。
On RBAC, using the audit function of DBMS, by comparing user's audit to the authorization administration information, this System can detect user's misuse behavior to DBMS.
在分析高校内部经济责任审计风险原因的基础上，提出了一些质量控制和防范风险的措施。
On the basis of an analysis about the causes of the economic liability audit risks, put forward in the paper are a series of measures about quality control and risk prevention.
本文就有关内部控制、制度基础审计和风险基础审计作一探讨。
So it is discussed about internal control, system basis audit and risk basis audit.
会计控制的途径有三个：基础控制、牵核控制和实物控制。内部审计既是内部控制的一个不可或缺的组成部分，又是对内部控制的控制。
There are 3 ways for accounting control: basic control, diversing core control and physical control, Internal audit is part of internal control, and also the control of internal control as well.
会计控制的途径有三个：基础控制、牵核控制和实物控制。内部审计既是内部控制的一个不可或缺的组成部分，又是对内部控制的控制。
There are 3 ways for accounting control: basic control, diversing core control and physical control, Internal audit is part of internal control, and also the control of internal control as well.
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