In auditing lingo, controls are not technological measures, but are the processes by which technological measures are assessed and reviewed on a periodic basis.
在审计术语中,控制没有技术上的标准,而只是一些过程,通过它们可以访问标准,并在一定周期的基础上进行审阅。
The significance and role of management auditing are also set forth on the basis of what should be done in management auditing.
同时,根据管理审计所关注的对象阐述了实施管理审计的意义和作用。
In the "Auditing Objective Orientation", there is an extensive practical foundation and reliable scientific basis.
“审计目标导向”存在着广泛的实践基础与可靠的科学依据。
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