内部审计的职责到底是什么，是许多内审主管的争论点。
What this means for internal audit (IA) functions is a point of debate for many internal audit directors.
当内部审计人员缺乏完成全部或部分的审计工作所应具备的知识、技巧或其他能力时，审计执行主管应向他人寻求有力的建议或帮助。
The chief audit executive should obtain competent advice and assistance if the internal audit staff lacks the knowledge, skills, or other competencies needed to perform all or part of the engagement.
审计执行主管应制定并坚持开展质量保证与改进项目，该项目应涵盖内部审计活动的方方面面并不断监督内部审计活动的效果。
The chief audit executive should develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity and continuously monitors its effectiveness.
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