This list is not complete and should be considered as a starting point for improving the agency internal audit function.

这个清单还不完善，但它可以被看作是改善机构内部审计活动的始发点。

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The alignment of the internal audit department's strategic plan to the agency strategic plan can provide management with pertinent information that can be used in decision-making.

根据组织的战略计划调整内部审计部门的战略计划，能够为管理层提供决策有用的信息。

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Next, it will analyze and prove the relation of internal audit standards to trustee responsibilities and authorized agency, thus illustrating the theoretical basis for internal audit standards.

其次对内部审计规范与受托责任、委托代理关系进行分析论证，说明了内部审计规范的理论依据。

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