其主要目的，通过对单位内部审计风险系统的探讨，改进单位内部审计工作，规避单位内部审计风险，提高单位内部审计工作的效率和质量。
The main purpose of this article is to improve the internal audit work and promote its efficiency and quality in unit through probing into the risk system of internal audit in unit.
负责部门预算执行情况的审计监督；负责对部属单位负责人经济责任离任审计；指导部属单位的内部审计工作。
To audit and supervise the implementation of department budgets; to audit the economic accountability of outgoing officers of institutions affiliated to the Ministry.
端正内部审计与“左右邻里”关系和被审单位关系，内部审计的工作重点定为市场营销审计。
We should also correctly handle the "neighboring" relationships and the relationship with the audited work units. The internal auditing should be focused on marketing auditing.
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.
对交通基本建设单位财务监督与内部审计进行了探讨。
The paper makes an approach to financial supervision in unit of traffic capital construction and internal audits.
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.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
有助于更新内部控制的观念，促进被审计单位内控机制的建设。
It will update the internal control mechanism concept and prompt internal control mechanism in the audit unit.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
货币资金的审计就是促使各企事业单位建立更加完善的货币资金内部控制制度。
The audit of currency capital means to urge the enterprises and institutions to set up more complete internal control system of currency capital.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
对于电算化会计信息系统内部节制的弱点，审计人员要能评估其影响，并向被审单位提出改进的建议。
Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement.
审计计划对于内部审计师有效的完成审计工作以及更好的与审单位配合开展工作都是非常必要的。
Audit planning is necessary for internal audit work to be completed successfully, within budget and with maximum co-operation from the staff whose system is subject to review.
[摘要]内部审计作为我国审计的一个重要组成部分，在企事业单位内部日益发挥着重要的作用。
Abstract: As an important part of China's audit, the internal audit plays more and more important role in enterprises and institutions.
[摘要]内部审计作为我国审计的一个重要组成部分，在企事业单位内部日益发挥着重要的作用。
Abstract: As an important part of China's audit, the internal audit plays more and more important role in enterprises and institutions.
应用推荐