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.
确保管理工作的一贯性，并确保所有内部控制政策、程序和审计标准均已得到执行和监督。
Ensures consistency in governance and that all internal control policies, procedures and audit standards are enforced and monitored.
内部审计活动的宗旨、权利和职责应在章程中进行正式的界定，这样的界定应与《标准》保持一致，并须经董事会通过。
The purpose, authority, and responsibility of the internal audit activity should be formally defined in a charter, consistent with the Standards, and approved by the board.
内部审计部门执行或参照内部审计师协会内部审计专业实务标准。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
的属性和性能标准适用于所有内部审计服务。
The Attribute and Performance Standards apply to all internal audit services.
属性标准处理属性的组织和个人履行内部审计服务。
Attribute Standards address the attributes of organizations and individuals performing internal audit services.
的性能标准描述的性质，内部审计服务，并提供质量标准，履行这些服务可以衡量。
The performance Standards describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured.
内部审计准则委员会进行了广泛的协商和讨论之前，发行标准。
The Internal Audit Standards Board engages in extensive consultation and discussion prior to issuing the Standards.
国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。
International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
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.
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.
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