The main purpose of this article is to improve the internal audit work and promote its efficiency and quality in unit through probing into the risk system of internal audit in unit.

其主要目的，通过对单位内部审计风险系统的探讨，改进单位内部审计工作，规避单位内部审计风险，提高单位内部审计工作的效率和质量。

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The introduction of the field of computer audit, the audit work to ensure quality, improve the efficiency of audit work, but also to the audit work has brought new risks.

将计算机引入审计领域，在保证审计工作质量、提高审计工作效率的同时，也给审计工作带来新风险。

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Article 3 Auditors shall observe these Codes of Ethics, strengthen their ethical education, conscientiously abide by disciplines, ensure audit quality and improve audit work.

第三条审计人员必须遵守职业道德准则，加强职业道德修养，自觉接受纪律约束，保证审计工作质量，提高审计工作水平。

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