作为现代企业内部制度的重要组成部分的内部审计制度所面临的形势更为严峻。
As important component in modern enterprise internal system, internal auditing systems are faced with severe situations.
成绩有目共睹，但无论是内部审计制度的实际操作还是内部审计制度的法制化均存在不同程度的缺陷。
Although it made achievements for all to see, there are varying degrees defects in both practical operation and legal system.
自二十世纪八十年代高等学校开展内部审计工作以来，内部审计制度就对高等学校内部的经济活动起到了不可或缺的监督和评价作用。
The internal audit system have been developed in the institutions for higher education since 1980s, it played indispensable roles of supervision and evaluation in their internal economic work.
自二十世纪八十年代高等学校开展内部审计工作以来， 内部审计制度就对高等学校内部的经济活动起到了不可或缺的监督和评价作用。
The internal audit system have been developed in the institutions for higher education since 1980s, it played indispensable roles of supervision and evaluation in their internal economic work.
银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
制度基础审计应该是内部审计主要采用的方法。
Systems auditing should be the main approach that is adopted by internal auditors.
内部审计是我国审计监督制度的重要组成部分。
Internal audit is an important component of audit supervision system of China.
货币资金的审计就是促使各企事业单位建立更加完善的货币资金内部控制制度。
The audit of currency capital means to urge the enterprises and institutions to set up more complete internal control system of currency capital.
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.
所以，建立科学有效的内部审计体系，完善内审制度已成当务之急。
Therefore, establishing the effective internal audit system and improving the system becomes so urgent.
把乡镇企业内部牵制制度的审计当作重点来搞；
Take system of relation to internal departments of enterprise as focal point of audit work;
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.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
在现代企业制度下，只有建立与之相适应的内部审计模式，才能真正发挥内部审计的服务作用，实现内部审计的效益作用。
In the modern enterprise system, only to set up the corresponding inside audit pattern, inside audit can play the service role and realize its effects.
对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题，然而目前对内部会计控制制度的研究却存在一些缺陷。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
在现代企业制度下，只有建立与之相适应的内部审计模式，才能真正发挥内部审计的服务作用。
Under the modern enterprise system, only establishing the internal audit mode that is suitable to the modern enterprise system can truly give play to the service function of the internal audit.
内部审计是现代企业制度中重要的内部控制系统。
Interior audit is an important control system within modern enterprise institution.
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.
本文还对内部控制制度审计的发展前景做了进一步的展望。
应建立事前、事中、事后审计相结合的内部审计监督与评价体系，促进内部审计规范化、制度化。
An internal evaluating and supervising system should be established for the audit throughout the whole processs...
应建立事前、事中、事后审计相结合的内部审计监督与评价体系，促进内部审计规范化、制度化。
An internal evaluating and supervising system should be established for the audit throughout the whole processs...
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