确定内部审计机构是否正确设置以获得其独立性。
Determine if the internal audit activity is properly aligned to achieve organizational independence.
检查内部审计机构在组织风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
确定内部审计机构是否正确设置以获得其独立性。
Determine % if the internal audit activity is properly aligned to achieve organizational independence.
识别内部审计机构履行其职责所必要的知识、技能和胜任能力。
B.Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity.
要使内部审计充分发挥作用，还要建立科学合理的内部审计机构。
To bring the internal audit into full play, we should form a scientific and decent internal audit organization structure.
如何规避内部审计风险已成为内部审计机构和审计人员一个无法回避的问题。
How to avoid internal auditing risk is an incapable to avoid problem to internal auditing organizations and personnel.
我国设置内部审计机构还是较多基于加强管理的动机，没有上升到完善治理的高度。
Most of the internal audition is for strengthening the management power instead of improving control.
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.
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.
审计人员将严格检查机构内部及其外部商业伙伴的技术系统、信息流及对获取信息的管制。
The auditors inspect technology systems, data flow and the controls on access to data within an organisation and with its business partners.
内部审计协会，一家全球行业机构的负责人对此表示反对。他认为这样做会造成“严重的利益冲突”。
The head of the Institute of Internal Auditors, a global industry body, disagrees: he says that it has the “potential to cause serious conflicts of interest”.
这个清单还不完善，但它可以被看作是改善机构内部审计活动的始发点。
This list is not complete and should be considered as a starting point for improving the agency internal audit function.
在评价内部审计功效时，我们发现一些机构已经实施了一些最佳实务，并取得一定的成效。
During the review of the effectiveness of internal audit function, we found that some agencies had implemented some of the "best practices" with varying degrees of success.
本《道德准则》适用于提供内部审计服务的人员和机构。
This Code of Ethics applies to both individuals and entities that provide internal auditing services.
内部审计是法律赋予内审机构和内审人员的神圣的职责。
However the internal audit is the law gives the internal audit organization and staffs the sacred duty.
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.
本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。
This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department.
经营者应当实施内部财务控制，配合投资者或者企业监事会以及中介机构的检查、审计工作。
The operators shall carry out internal financial control and assistant the investors, the board of supervisors and the intermediary organs to make inspections and audits.
本文就内部审计在公司治理结构中的定位、作用及机构设置进行了探讨。
This article will introduce and develop the location, function and organization allocation of internal accounting check in the case of a enterprise administering the structure.
绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后，正式向世界各国的审计机构和审计专业人士推行的。
The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented.
有关内部控制的研究主要是由学术界和会计审计职业管理机构进行的。
Internal controls of the study was to audit by the accounting academic and career management agencies.
应建立系统、垂直领导的内部审计组织机制，以保持内审机构运行的独立性；
To build systematic and direct organizational mechanism of internal auditing is to maintain its independency;
应建立系统、垂直领导的内部审计组织机制，以保持内审机构运行的独立性；
To build systematic and direct organizational mechanism of internal auditing is to maintain its independency;
应用推荐