本文对内部审计职能的再认识和内部审计职能的运用进行了粗浅探讨。
The article roughly explores once-more realization and application of the inner-audit function.
没有什么能够比萨班尼斯-奥克斯莱法案更能印证此点了，这个法案是2002年鉴于安然丑闻而通过的针对公司内部审计职能的法案。
Nowhere is this clearer than the Sarbanes-Oxley act, an overhaul of corporate governance passed in 2002 in the wake of the Enron scandal.
内部审计具有监督、控制和评价三种职能。
The internal audit has three functions of supervision, control and evaluation.
内部审计与企业管理的关系是由内部审计在企业管理中的职能和作用决定的。
The relationships between internal audit and business management are decided by the functions and the roles of internal audit in business management.
现阶段的内部审计，早已超越了最初的监督评价职能，而向咨询、鉴证服务方面拓展。
The internal audit's functions not only include supervision and evaluation now, but also turn to consultation and assurance.
如果被审计单位内部行使控制职能的人员素质不适应岗位要求，也会影响内部控制功能的正常发挥。 。
Thee staff in the charge of the control function are not competent, which may influence the effectiveness of the internal control.
现在NYSE第一次要求所有登记上市的公司都要有内部审计的职能。
It's the first time that NYSE requires all listed companies must register with the internal audit function.
进一步改善内部审计监督职能，为有效财务管控提供机制保障。
Further improvement of the function of internal audit and supervision to provide the safeguard in mechanism for effective financial management and control.
传统内部审计的职能表现为：评价、监督、鉴证和管理服务等。
Traditional internal audit function is only expressed as:evaluation, monitoring, verification and management services.
首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.
内部审计部门有着监督与服务的双重职能，两者孰轻孰重一向都没有一个明确的定论。
The internal audit department have two functions: the surveillance function and the service function. There is no answer that which function is more important.
传统高校内部审计的角色定位主要是查错防弊式的“经济警察”，主要履行经济监督的职能。
The traditional role location of internal audit of universities is to serve as economic police, whose duty is to look up wrongs, prevent fiscal abuses and function fiscal inspection.
针对以上客户对内部审计的不同需求，上市公司内部审计的基本职能是保证和咨询服务。
According to the demands of the customers, the fundamental functions of the internal auditing are assurance and consulting services.
内部审计本质上是一种管理服务活动，其职能是兴利防弊和价值增值，并非专为检查舞弊而进行。
It is a management service activity in essence; its function can promote what is beneficial and abolish what is harmful and value appreciation, not going on for detection of fraud specially.
不同的公司治理模式决定着不同的内部审计管理模式，内部审计的职能目标、地位作用也随着公司治理模式的演变而不断变化。
Different corporate governance model determines the different internal audit management, internal audit's functions and roles, also evoluted constantly with the corporate governance model changing.
不同的公司治理模式决定着不同的内部审计管理模式，内部审计的职能目标、地位作用也随着公司治理模式的演变而不断变化。
Different corporate governance model determines the different internal audit management, internal audit's functions and roles, also evoluted constantly with the corporate governance model changing.
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