因实施的时间较短，内部控制审计仍存在很多尚待研究的问题。
Because the internal control audit is executed in short time, many problems still requires for further study.
结合审计实践，论述了内部控制审计是一种审计方式以及内部控制审计的性质和意义。
Combined with the practice discussion is made on the properties and significance of the inner control to auditing.
内部控制审计是2002年美国萨班·斯法颁布后，陆续在世界各国实施的新审计内容。
Internal control audit is the new audit content around the world since the issuance of American SOX Act in 2002.
为企业提供内部控制审计服务的会计师事务所，不得同时为同一企业提供内部控制评价服务。
Any accounting firm that provides audit services of internal control to an enterprise shall not provide evaluation services of internal control to the same enterprise.
内部控制审计作为审计重点是由内部控制审计目的及其管理的要素决定的，同时，也是应对企业新事物、新情况而作出的明智选择。
Inside control audit as the stress of audit is decide by the objective and managing key element, at the same time, should give right selection to the new matter and new situation.
即便审计师仅仅为客户提供税收建议或内部控制的评议(这些是美国法律允许的)的话，也足以让一些观察家对两者的亲密关系感到不安。
For an auditor to provide its client even with tax advice or reviews of internal controls (which are both permitted under American law) involves a closeness that makes some observers nervous.
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.
内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。
The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.
内部审计人员应当考虑每一个存在的控制程序是否适当。
Internal auditors should evaluate each existing control to consider whether it is adequate.
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.
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.
所以，本文的研究焦点是内部审计如何发挥在内部控制中的作用。
Therefore, this dissertation will focus on internal audit how to work in internal control.
所有的内部审计工作应当被书面记录下来，并且能够充分地支持关于内部控制是否恰当和可靠的结论。
All internal audit work should be documented and be sufficient to support the conclusions drawn on the adequacy and reliability of the internal controls.
内部审计人员了解现行的内部控制程序并且记录以后，他们可以进一步评价这些内部控制是否恰当。
Once internal auditors have discovered the controls that actually exist and made notes of these they can go on to assess whether these controls should be adequate.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
为了达到这个目的IT审计人员需要对信息技术内部，控制和流程以及利用信息技术对系统和数据进行一系列的综合检查与评价活动。
In order to achieve this goal it auditors need to conduct a comprehensive review and evaluation of systems, data, and processes in the context of information technology.
内部审计人员可以根据这些文件内部控制的适当性，或者至少能够了解管理层对内部控制的态度。
Internal auditors may consider that the adequacy or otherwise of documentation is an indication of the attitude of management to internal control.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
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.
然后，文章针对高校内部审计风险提出了防范和控制的一些具体的策略和措施。
Then, concrete strategies and measures to ward off and control the risks have been proposed.
然后，文章针对高校内部审计风险提出了防范和控制的一些具体的策略和措施。
Then, concrete strategies and measures to ward off and control the risks have been proposed.
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