Because the internal control audit is executed in short time, many problems still requires for further study.
因实施的时间较短，内部控制审计仍存在很多尚待研究的问题。
Internal control audit is the new audit content around the world since the issuance of American SOX Act in 2002.
内部控制审计是2002年美国萨班·斯法颁布后，陆续在世界各国实施的新审计内容。
METHODS: Based on the related laws and regulations on the management and audit of drugs, the internal control audit, purchase audit, price audit, and audit of drug use etc were analyzed.
方法：结合药品管理和审计相关法律法规，从医疗机构药品管理内控制度审计、采购审计、价格审计、利用审计等方面进行分析。
The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.
内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。
Recommend internal control improvements that may include operational enhancements or efficiencies, and the preparation of audit reports.
推荐内部控制流程的改进方案，包括提高操作流程的效率，以及编制审核报告。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Ensures consistency in governance and that all internal control policies, procedures and audit standards are enforced and monitored.
确保管理工作的一贯性，并确保所有内部控制政策、程序和审计标准均已得到执行和监督。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
The internal audit has three functions of supervision, control and evaluation.
内部审计具有监督、控制和评价三种职能。
Internal auditors need to ensure that the manager who is responsible for the system to be audited agrees with objectives assigned to the system and the control objectives which audit have developed.
内部审计人员需要同被审计系统的责任者就系统的目标和为审计所划分的控制目标取得一致意见。
On the basis of two parts above, the author carries out researches on how to prevent and control the professional risk of internal audit.
在前两部分分析内部审计职业风险成因的基础上，对内部审计职业界如何防范和控制内部审计职业风险进行了比较深入的研究。
There is a pattern to turnover (e. g. , inability to retain key financial or internal audit executives) that may be an indicator of the emphasis that management places on control.
有人员调整的规程（例如，不具备能力再从事重要的财务或内部审计岗位的能力），可以作为管理控制岗位的指导。
Enterprise risk management audit is not only enterprises operating objectives, and which is to strengthen the internal control of the effective means.
企业风险管理审计不仅是企业实现经营目标的保证，而且是强化内部控制的有效手段。
The audit of currency capital means to urge the enterprises and institutions to set up more complete internal control system of currency capital.
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。
This audit includes miscellaneous tests of the accounting records, internal control systems, and other auditing procedures as deemed necessary.
这种审计包括各种各样的对会计记录和内部控制系统的测试，以及其他被认为有必要的审计程序。
Launching emulative price audit of medicine should be started from analyzing internal control.
开展药品比价审计首先从分析内部控制入手。
Audit and SupervisoryOffice conducts internal audit of the accounting books and review the internal control system and its implementation.
审计监察室指导帐簿的内部审计和核查内部控制系统以及其执行情况。
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.
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。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal 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。
This thesis makes a proposition that internal audit outsourcing should be used as a foreign aid to support internal control and governance of listed company.
本文主张内部审计外部化应当作为一种外援来支撑上市公司的内部控制和治理。
Internal audit, as a basic part of control, not only is an important link in the internal control, but also plays an important role in safeguarding the effective implementation of internal control.
内部审计作为实施控制的基础环节，不仅是内部控制必不可少的重要环节，更对保障内部控制有效实施起着重要作用。
The author wants this article to be a reference for growing companies by researching the experience of FE Company's internal audit based on management control target.
笔者希望通过对FE基于管理控制目标的内部审计经验、教训的分享，对成长中的中国其他企业集团提供一些参考和借鉴。
In addition, audit committee can lead to positive effects in improving corporate governance and internal control.
此外，审计委员会在完善公司治理、内部控制方面也能够产生着积极的影响。
Responsible for control and conduct internal process audit and define corrective actions together with branch managers.
负责与分公司经理一起控制和指导公司内部流程审核与错误行为纠正。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
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