If internal auditors adopt the systems audit approach that I have outlined in these articles they should provide a professional and valued service to their organisation.
如果内部审计人员采用本文所述的系统性审计方法，他们应当能够为其服务的组织提供职业的、有价值的服务。
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。
The study also found that internal auditors on average will continue to receive raises over the next year, despite a looming recession.
研究还表明，尽管面临经济衰退，内部审计人员平均收入仍将持续增长。
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。
When writing the conclusions or opinions to their audit assignments, internal auditors should consider who the audit report is aimed at and what their particular concerns may be.
在对审计任务提出结论或建议时，审计人员需要考虑报告是针对谁，他们最关心的问题可能是什么。
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。
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。
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。
Reports of previous reviews of the system by other internal auditors, external auditors or other review agencies may also be a useful source of information.
以前的由其他内部审计人员、外部审计人员和其他检察机构出具的检查报告也是十分有用的信息来源。
Article 16 to handle the offering and sale of offshore funds, the master agent shall have sufficient and qualified associated persons and internal auditors.
第16条总代理人代理境外基金募集及销售，应配置适足及适任之业务人员及内部稽核人员办理之。
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.
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。
The audit manager has asked you several questions concerning the reliance on the work of expert, internal auditors and consideration of going concern issue in the course of auditing.
审计经理向你询问一些问题，关于在审计中借助外部专家和内部审计人员工作，以及对持续经营假设的考虑。
Once the control objectives have been agreed, internal auditors need to identify the controls that they consider necessary to provide assurance that each of these objectives is being achieved.
在控制目标达成共识以后，内部审计人员需要明确他们认为能为目标的达成提供保障的控制程序。
In contemporary auditing career, internal auditors are confronted with various potential conflicts, besides, their interpersonal relationships within organizations are also rather complicated.
现代内部审计职业中，内部审计师面临着各种潜在冲突，在组织中的人际环境也很复杂。
If internal auditors do not identify the key expected controls, there is a danger that they will concentrate purely on the actual controls in place and fail to identify those that are missing.
如果审计人员未能确认关键的预计控制，就可能有仅仅关注实际存在的控制程序而忽视了缺乏的控制程序的危险。
Article 3 the present Rules shall be applicable to the internal auditing institutions and internal auditors of various organizations as well as the internal auditing activities they are engaged in.
第三条本准则适用于各类组织的内部审计机构、内部审计人员及其从事的内部审计活动。
Article 21 a futures commission merchant shall install internal auditors to regularly or from time to time examine the company's finances and business, and shall prepare audit reports for inspection.
第21条期货商应设置内部稽核，定期或不定期稽核公司之财务及业务，并作成稽核报告，备供查核。
Article 21 a futures commission merchant shall install internal auditors to regularly or from time to time examine the company's finances and business, and shall prepare audit reports for inspection.
第21条期货商应设置内部稽核，定期或不定期稽核公司之财务及业务，并作成稽核报告，备供查核。
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