内部审计人员要转变思想观念，增强服务意识等。
Besides, internal auditor should change the concept and enhance sense of good service.
内部审计人员的建议需要与特定的组织环境相适应。
All the recommendations that auditors make should be tailored to the specific circumstances of the organisation.
内部审计人员应当考虑每一个存在的控制程序是否适当。
Internal auditors should evaluate each existing control to consider whether it is adequate.
内部审计人员不应当因其兴趣而推荐引入或加强某些控制。
It is important that internal auditors do not just recommend the introduction or strengthening of controls for the sake of it.
分别有80%和63%的内部审计人员从事风险管理和治理的工作。
Internal auditors will work more in the areas of risk management and governance 80 percent and 63 percent, respectively.
内部审计人员一般都没有接受过对他们自己进行欺诈性调查的培训。
Internal auditors typically do not have the training to conduct a fraud investigation on their own.
于是，社会对内部审计人员的综合能力(素质)也随之有了更高的要求。
And then, the society asks internal auditors to have more comprehensive ability (quality).
研究还表明，尽管面临经济衰退，内部审计人员平均收入仍将持续增长。
The study also found that internal auditors on average will continue to receive raises over the next year, despite a looming recession.
内部审计人员业务素质参差不齐，导致其不能积极地发挥防护与促进作用。
And the incapability of the auditing personnel will end in the failure to fully play its role of protection and promotion.
在提出建议措施以后，内部审计人员应当定期地对建议实施的程度进行检查。
As well as providing recommendations, internal auditors should periodically monitor the extent that their recommendations have been implemented.
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.
为有效防范系统入侵，内部审计人员应参与内部控制系统的创建与完善过程。
Internal auditors play a significant role in developing and maintaining an adequate internal control structure that incorporates prevention against system intrusion.
多年内部审计高层的职业经历让他拥有了指导和培训内部审计人员的丰富经验。
In his career, Jean Yves gained extensive experience in mentoring and training internal audit staff.
内部审计人员应当帮助组织提高和完善内部控制制度，而不是简单地评价其质量。
Internal auditors should aim to help to improve systems of internal control rather than just commenting on its quality.
然而，内部审计人员应当意识到，他们的出现会使受观察的职员的行为和操作受到影响。
Internal auditors should however be aware that their presence may influence the behaviour and practices of staff under review.
内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究，显得十分重要。
It is equally essential to conduct a study of internal auditor in personnel, recruitment and performance assessment management.
第三条本准则适用于各类组织的内部审计机构、内部审计人员及其从事的内部审计活动。
Article 3 the present Rules shall be applicable to the internal auditing institutions and internal auditors of various organizations as well as the internal auditing activities they are engaged in.
内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究，显得十分重要。
It is equally essential to conduct a study of internal auditor in personnel, recruitment and perform...
内部审计人员可以通过对实地环境和工作方法的观察来进一步获得关于实际操作程序的证据。
Observation of the physical environment and working methods should provide internal auditors with further evidence of actual practice.
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.
内部审计人员可以根据这些文件内部控制的适当性，或者至少能够了解管理层对内部控制的态度。
Internal auditors may consider that the adequacy or otherwise of documentation is an indication of the attitude of management to internal control.
内部审计人员需要同被审计系统的责任者就系统的目标和为审计所划分的控制目标取得一致意见。
Internal auditors need to ensure that the manager who is responsible for the system to be audited agrees with objectives assigned to the system and the control objectives which audit have developed.
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.
由于内部审计服务对象和业务范围的内向性，内部审计机构和内部审计人员的审计风险意识相当淡薄。
The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit's internal-oriented object and operation range.
以前的由其他内部审计人员、外部审计人员和其他检察机构出具的检查报告也是十分有用的信息来源。
Reports of previous reviews of the system by other internal auditors, external auditors or other review agencies may also be a useful source of information.
在确定利用内部审计人员工作之前，外部审计人员必须确定内部审计人员的工作是否可能足以实现审计目的。
Before relying on the work of internal auditors, the external auditor must determine whether it is likely to be adequate for the purposes of the audit.
审计经理向你询问一些问题，关于在审计中借助外部专家和内部审计人员工作，以及对持续经营假设的考虑。
The audit manager has asked you several questions concerning the reliance on the work of expert, internal auditors and consideration of going concern issue in the course of auditing.
如果内部审计人员采用本文所述的系统性审计方法，他们应当能够为其服务的组织提供职业的、有价值的服务。
If internal auditors adopt the systems audit approach that I have outlined in these articles they should provide a professional and valued service to their organisation.
如果内部审计人员采用本文所述的系统性审计方法，他们应当能够为其服务的组织提供职业的、有价值的服务。
If internal auditors adopt the systems audit approach that I have outlined in these articles they should provide a professional and valued service to their organisation.
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