内部审计人员了解现行的内部控制程序并且记录以后，他们可以进一步评价这些内部控制是否恰当。
Once internal auditors have discovered the controls that actually exist and made notes of these they can go on to assess whether these controls should be adequate.
在控制目标达成共识以后，内部审计人员需要明确他们认为能为目标的达成提供保障的控制程序。
Once the control objectives have been agreed, internal auditors need to identify the controls that they consider necessary to provide assurance that each of these objectives is being achieved.
质量表格的管理按《质量记录控制程序》执行，其它质量体系文件的管理按本程序5.2及以后条款执行。
The quality forms are managed according to "quality forms Management Rules". The other quality system documents are managed according to 5.2 of this procedure and the following.
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