All internal audit work should be documented and be sufficient to support the conclusions drawn on the adequacy and reliability of the internal controls.

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。

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Department personnel learn about the controls or compliance that is being reviewed and the internal audit process which promotes a better acceptance of the internal audit function.

管理人员可以学习被审对象的控制和遵循情况，以及促进内审活动认同度的内审程序。

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As the primary means for realization of internal controls, the internal audit is an integral part for corporate governance.

内部审计作为实现内部控制的主要途径，是公司治理的有机组成部分。

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The first phase of the audit focused on potential overcharges associated with the fraudulent transactions identified by federal investigators and an assessment of the internal controls surrounding the fraudulent transactions.

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During the last four years, Deloitte has issued non-qualified audit opinions on the financial statements, in spite of ongoing material weaknesses in internal controls over their financial reporting.

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But all the firms quickly saw that they could now charge a lot more for the audit itself given the new requirement for a separate opinion on internal controls over financial reporting and the amount of work some sloppy companies had to do to document, test, and confirm internal controls.

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