这样安排的好处是使内部职员增进对内部审计程序的理解。
The advantage of this arrangement is that internal personnel gain an understanding of the internal audit process.
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.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
这种审计包括各种各样的对会计记录和内部控制系统的测试，以及其他被认为有必要的审计程序。
This audit includes miscellaneous tests of the accounting records, internal control systems, and other auditing procedures as deemed necessary.
内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。
In order to carry effectively out the auditing procedures and fulfill the auditing tasks, the internal auditors must compile the auditing plan.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。
In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。
In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
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