Thus interviewing skills are essential for all internal auditors.
因此对于审计人员来说，面谈的技巧是很重要的。
Systems auditing should be the main approach that is adopted by internal auditors.
制度基础审计应该是内部审计主要采用的方法。
The IIA offers certification for internal auditors, but many firms do not require it.
审计员资格证书，但很多公司其实并不需要这种认证。
And then, the society asks internal auditors to have more comprehensive ability (quality).
于是，社会对内部审计人员的综合能力(素质)也随之有了更高的要求。
Internal auditors should evaluate each existing control to consider whether it is adequate.
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 typically do not have the training to conduct a fraud investigation on their own.
内部审计人员一般都没有接受过对他们自己进行欺诈性调查的培训。
This suggests that internal auditors will therefore need to increase their focus on the balance sheet.
这意味着内审员将因此需要更加关注资产负债表。
Internal auditors stopped looking at financials altogether and just focused on process and operations.
内审师不看财务，仅仅只是关注过程和操作。
Internal auditors should refrain from assessing specific operations for which they were previously responsible.
内部审计师应避免评价他们以前负责过的工作。
Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.
内部审计师可以提供与他们以前负责过的工作相关的咨询服务。
Internal auditors should aim to help to improve systems of internal control rather than just commenting on its quality.
内部审计人员应当帮助组织提高和完善内部控制制度，而不是简单地评价其质量。
Internal auditors will work more in the areas of risk management and governance 80 percent and 63 percent, respectively.
分别有80%和63%的内部审计人员从事风险管理和治理的工作。
Thus, it is the intent of ISO 14001 that the organization decides what training is appropriate for its internal auditors.
所以，ISO 14001意在让组织自行确定内审员需要作何种适当的培训。
The organization shall have internal auditors who are qualified to audit the requirements of this Technical Specification.
组织应配备合格的内审员审核本标准的要求。
A back to basics approach means that internal auditors can no longer leave out the key financial component of the audit plan.
回到最基础部分的方法意味着内审师不再会遗漏掉审计计划中的关键财务组成部分。
Internal auditors should however be aware that their presence may influence the behaviour and practices of staff under review.
然而，内部审计人员应当意识到，他们的出现会使受观察的职员的行为和操作受到影响。
It is important that internal auditors do not just recommend the introduction or strengthening of controls for the sake of it.
内部审计人员不应当因其兴趣而推荐引入或加强某些控制。
Observation of the physical environment and working methods should provide internal auditors with further evidence of actual practice.
内部审计人员可以通过对实地环境和工作方法的观察来进一步获得关于实际操作程序的证据。
Tool: Use the following tools to catch problems: issues logs, metrics, surveys, checklists, outside consultants, and internal auditors.
工具：使用以下工具来捕捉问题：问题日志、计量图表、调查问卷、清单、外部咨询，以及内部审计。
In order to carry effectively out the auditing procedures and fulfill the auditing tasks, the internal auditors must compile the auditing plan.
内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。
As well as providing recommendations, internal auditors should periodically monitor the extent that their recommendations have been implemented.
在提出建议措施以后，内部审计人员应当定期地对建议实施的程度进行检查。
Internal auditors may consider that the adequacy or otherwise of documentation is an indication of the attitude of management to internal control.
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。
Before relying on the work of internal auditors, the external auditor must determine whether it is likely to be adequate for the purposes of the audit.
在确定利用内部审计人员工作之前，外部审计人员必须确定内部审计人员的工作是否可能足以实现审计目的。
Internal auditors must provide balanced reports that identify good management practise rather than merely reporting the weaknesses they have identified.
审计人员必须提供有益的建议供管理者实施，而非仅仅报告发现的控制薄弱区。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
内部审计部门执行或参照内部审计师协会内部审计专业实务标准。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
内部审计部门执行或参照内部审计师协会内部审计专业实务标准。
应用推荐