在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
从外部审计师的观点来看，内部审计是其核实内部控制过程的关键。
From the external auditor's perspective, IA is a key part of the internal control process to which they attest.
就此从内部审计的角度对加强建设项目的全过程跟踪审计表见观点、见解。
This paper researches on how to strengthen the whole process tracking audit of construction project from the perspective of the internal audit.
摘要：审计在我国建设工程领域具有重要的作用，审计已从内部审计逐步转变为全过程审计。
Abstract: audit plays an important roles in Chinese construction project, and construction project audit has gradually transferred from internal audit to whole process audit.
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.
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.
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