Supervisory audit system is of great importance in the enterprise auditing system in west developed countries, and has a roll to restriction mechanics of manager.

公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。

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However, the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.

由于独立性概念的不一致及其所导致的运作与执行的不一致，使得对独立性的监管陷入一种不可自拔的恶性循环之中。

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On Monday, Dillon Beresford, an analyst for security auditing firm NSS Labs, took aim at Siemens in a message to a mailing list devoted to supervisory control and data acquisition (SCADA) software used in physical systems like power plants and factories.

FORBES: Siemens Accused Of Whitewashing Critical Security Bugs