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.
部分忽略了风险控制需求的管理理论错误地将审计职能等同于组织控制。
Part of management's rationale for overlooking the need for risk management is the erroneous belief that the audit function is the organizational control.
审计职能中的审计是指审计一般而非审计特殊，以往的审计职能理论研究大都脱离了这一前提，致使问题丛生。
Audit in the auditing functions refers to general audit, not particular audit. Most of the previous researches on the auditing functions strayed from this premise, and thus aroused many problems.
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.
德勤对银行和保险公司首席风险官的调查发现，73%的人预计每年在合规、风险、审计和其它控制职能上的支出将继续增加。
Deloitte surveyed chief risk officers at Banks and insurance companies and found that 73 per cent expected annual spending on compliance, risk, audit and other control functions to continue to rise.
发挥司法机关和行政监察、审计等职能部门的作用。
We should give play to the role of judicial, administrative supervision and auditing organs and other functional departments.
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.
审计理念是指在一定的社会环境条件下，审计为达到其目标、实现其职能而对社会所产生的价值判断。
Audit idea is a value judgment to the society made by audit when it achieved its purpose and function under the certain social environment.
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.
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.
充分发挥管理审计的职能在于提高管理审计的认识，构建管理审计的工作规范，提高审计人员的素质。
To give full play to the function of audit management lies in promoting the recognition of auditing management, construct the norm of it and improve the quality of auditors.
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.
同时法律与国家审计又相互区别，它们是两种不同的事物，其产生的依据、职能、特征、作用各有特点。
At the same time law and state audit are two different items distinguishing from each other.
审计委员会在实施过程中仅发挥了部分职能。
The audit committee in the implementation process only plays partial functions.
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.
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.
至于责任评价，本文认为其既已包含在责任鉴证之中，因而没有必要将其单独作为审计的一个职能。
As for the evaluation responsibility, the article prefers to including it into the verification responsibility, and so there is no need singling it out as a audit function.
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.
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.
持续刮起的审计“风暴”引发人们对审计的需求和职能效用的质疑。
Constant "auditing Explosion" arouses people's enquiry for the demand and effectiveness of government auditing.
年，金融服务类公司有望继续招聘风险管理经理及合规与审计专业人才，以此进一步强化中后台职能部门的竞争力。
In 2017, financial services firms are likely to strengthen middle and back office functions by continuing to recruit risk managers, and compliance and auditing professionals.
这就要求借助管理审计的职能，满足企业在现代市场竞争中的新需求，传统审计向管理审计延伸也成为了必然。
It requires playing the function of management auditing to meet new demands of enterprises, which makes the extension of tradition.
这就要求借助管理审计的职能，满足企业在现代市场竞争中的新需求，传统审计向管理审计延伸也成为了必然。
It requires playing the function of management auditing to meet new demands of enterprises, which makes the extension of tradition.
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