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.
例如,业务策略规定报酬低于5,000USD不作为舞弊检查的对象。
For example, a business policy states that payments under 5,000 USD are not subject to fraud check.
负责调查第一轮选举舞弊情况的选举投诉委员会仅仅检查了选举人数超600人的投票站或者是只投给一位候选人的票数超过95%的投票站。
The Electoral Complaints Commission (ECC), which investigated the first-round fraud, only looked at polling-stations where 600 or more votes were cast or at least 95% went to one candidate.
在一年遇到三起舞弊的情况下,德勤明显的需要仔细检查一下它的客户承接流程。
With three major frauds in a year, DTT clearly needs to take a hard look at its client acceptance processes.
会计年度结束于12月31日的公司很可能需要接受会计师事务所加强了的审计程序的检查,一些新的舞弊有可能因此被发现。
Companies with fiscal years ending after December 31 will likely be subject to the new expanded audit procedures and that may flush out a few more frauds.
会计年度结束于12月31日的公司很可能需要接受会计师事务所加强了的审计程序的检查,一些新的舞弊有可能因此被发现。
Companies with fiscal years ending after December 31 will likely be subject to the new expanded audit procedures and that may flush out a few more frauds.
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