The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.

内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。

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Once the control objectives have been agreed, internal auditors need to identify the controls that they consider necessary to provide assurance that each of these objectives is being achieved.

在控制目标达成共识以后，内部审计人员需要明确他们认为能为目标的达成提供保障的控制程序。

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An evaluation of the result means the evaluation of the extent of the realization of the major objectives of the internal control.

结果评价是对内部控制主要目标实现程度的评价。

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Management shall consistently apply the internal control standards to meet each of the internal control objectives and to assess internal control effectiveness.

WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House

Management is responsible for establishing and maintaining internal control to achieve the objectives of effective and efficient operations, reliable financial reporting, and compliance with applicable laws and regulations.

WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House