制作区域审计安排，组织审计工作，确保符合管理体系。
Develop the Area audit schedule, assign and conduct audits to determine compliance to management system.
它既是审计实践的理论升华，也是一种制度安排。
It is not only a theoretical improvement of audit practice, but a system arrangement.
这样安排的好处是使内部职员增进对内部审计程序的理解。
The advantage of this arrangement is that internal personnel gain an understanding of the internal audit process.
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