...，75分为通过，即答对75%,考试时间为两天,上下午各考一科，一科考试时间为3.5个小时： (1)内部审计过程(Internal Audit Process) (2)内部审计技术(Internal audit skills) (3)管理控制和信息技术(Mangement control and informaion tenology) (4)内部审计环境...
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在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
从外部审计师的观点来看，内部审计是其核实内部控制过程的关键。
From the external auditor's perspective, IA is a key part of the internal control process to which they attest.
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