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.
顺周期性是风险基础资本体制(如当前的《巴塞尔协议II》)最大的缺陷。
The biggest flaw of risk-based capital regimes such as the current Basel II, is that they are pro-cyclical.
为适应这种局面，一种新的审计方法一风险基础审计逐步兴起并的到了广泛的应用。
To adapt the situation, Risk-oriented auditing, a new auditing method, has been growing up gradually and has been used more widely.
在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。
Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
从目前的情况来看，评价企业内部控制的方法总体上可以分为详细评价法和风险基础法两种，风险基础法相对来说具有更高的成本效益和效率。
Now there are two methods for evaluation of internal control-risk-based method and detail method, and the former has higher effectiveness and efficiency.
很多银行结构太过冗杂，难以管理——Andromeda资产管理主管，前苏格兰皇家银行信贷风险基础设施长官GlennWoodcock说道。
Many banks have become too complex to be managed properly, says Glenn Woodcock, a director at Andromeda Capital Management and a former head of credit-risk infrastructure at RBS.
这些需求会作为进一步的迭代计划和风险管理的基础。
These requirements will serve as the basis for further iteration planning and risk management.
这一对紫外线辐射的健康风险的全球评估为公共卫生行动提供了良好的基础。
This global assessment of the health risks of UV radiation provides a good basis for public health action.
这里的重点是建立一个坚实的设计基础(架构)以及减小项目主要的风险。
Here, the focus is on establishing a solid design foundation (the architecture) and mitigating the major risks of the project.
这种可适应的、灵活的体系结构类型为在开发和维护中缩短产品上市时间以及降低成本和风险提供了基础。
This adaptable, flexible style of architecture provides the foundation for shorter time-to-market and reduced costs and risks in development and maintenance.
现在，我们有一个相对新的反应堆监管过程，那就是风险通知和表现基础。
Now we have a relatively new reactor oversight process which is risk informed-performance based.
这种相辅相成、积极的风险观是TOGAF -SABSA集成的根本基础。
This complementary positive view on risk is an essential basis for the TOGAF-SABSA integration.
对量化的可能性的更改构成了更改风险优先级和影响估算的基础。
Changes in the quantitative probabilities serve as the basis for changing the prioritization of risks and the impact estimates.
在第四步中，定期地重新评估风险，因为新的风险、安全控制措施、基础设施技术和法律会影响安全状况。
In the fourth step, you periodically reassess risk assessment program as impacted by new risks, cost-effective security controls, emerging infrastructure technologies, and new legislations.
由于及早的风险减少和价值创造是项目成功的基础(参见图2)，所以适当设置恰当的控制点是很重要的。
Since early risk reduction and value creation are fundamental for project success (see Figure 2), it is important to have the right control points in place.
通过这种使用迭代的方法来管理项目风险的概念是成功使用迭代式增量开发技术的基础。
The concept of using the iterations in this way to manage project risk is fundamental to the successful adoption of iterative and incremental techniques.
新的标准将引入市场价值和以风险为基础的资产负债计量方法，以确定保险公司所必需的资本金持有量。
The new standards will introduce market valuations and risk-based measures of assets and liabilities when determining how much of a cushion insurers need to hold.
开发和接受预先寻找风险的习惯是采用迭代方法的基础点。
Developing and embracing the habit of proactively searching for risks is essential for adopting an iterative approach.
至于基础设施经济刺激方案的风险，已有日本这一前车之鉴。
Japan offers a cautionary tale on the risks of infrastructure-based stimulus.
就我判断，这种以风险评估为基础的收费的变化区间将非常窄，而且其对每个银行的风险评估也并不够深入彻底。
But, as far as I can judge, the risk-assessed premiums vary within a very narrow band and are not based on an in-depth assessment of the individual bank's riskiness.
这些信息构成估计和风险识别的基础。
This knowledge forms a base on which estimates can be made and risks can be identified.
团队的方法，对风险的了解和分享是诚实沟通的基础。
This teaming approach, understanding and sharing the risk, is the basis for the honest communication. 11.
5月30日，穆迪评级公司将苏格兰皇家银行的评级定为观察，指出其可能存在的执行风险和相对脆弱的资本基础。
On May 30th Moody's, a rating agency, put RBS on a negative rating-watch, citing possible execution risk and the bank's relatively weak capital base.
但信用风险管理(credit -risk management)的基础不仅未被颠覆，反而得到了加强。
But the basics of credit-risk management have been reinforced rather than overturned.
你真愿意在一种模式的基础上冒国家破产的风险吗？
Are you really willing to risk national insolvency on the basis of a model?
你真愿意在一种模式的基础上冒国家破产的风险吗？
Are you really willing to risk national insolvency on the basis of a model?
应用推荐