Internal audit reporting sometimes includes evidence of excellent performance in order to provide opportunities for recognition by management and motivation of people.

内部审核报告有时可包括组织卓越业绩的证据，以便提供管理者承认和激励组织内人员的机会。

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Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

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The relationship between financial reporting risk and audit fees has disappeared.

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The SEC put together a group in 2008 to streamline financial reporting that touched on audit industry issues.

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