Changing the root password at frequent intervals is an audit requirement.

应该经常更改根密码，这是一项审计要求。

youdao

But according to a previously unpublished report by the German Federal Audit Office, this requirement is often not met.

但是根据德国联邦审计局之前一份未公开的报告，这个要求常常未能达到。

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Revisions helps you track who changes what, when and why, to provide an audit trail of requirement changes.

Revisions帮助你追踪“谁改变了什么，什么时候，以及为什么”，提供了需求变更的评审踪迹。

youdao

That said, relief from the one-size-fits-all audit requirement does allow companies to defer meaningful expense while allowing management discretion over when and how to deploy resources on the controls that matter most.

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The compromise resulted in shorter tenures for lead audit partners and more detailed rules for other members of the engagement team instead of the audit firm rotation requirement, considered more onerous by the industry and its clients.

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The IPO Onramp allows EGCs to defer this Sarbanes-Oxley requirement for up to 5 years after the IPO, as opposed to the general requirement for an audit in the second annual report after the IPO.

FORBES: On Its One-Year Anniversary, Two Cheers For The JOBS Act