确定内部审计的宗旨、权力和职责是否清楚地以书面形式记录并获得批准。
A.Determine if purpose, authority, and responsibility of internal audit activity are clearly documented and approved.
质量部门执行定期的内部质量审计。每一次审计结果都记录并且经过审核。
The Quality Unit performs regular internal quality audits. The results of every audit are documented and reviewed.
所有的内部审计工作应当被书面记录下来，并且能够充分地支持关于内部控制是否恰当和可靠的结论。
All internal audit work should be documented and be sufficient to support the conclusions drawn on the adequacy and reliability of the internal controls.
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