Internal auditors need to ensure that the manager who is responsible for the system to be audited agrees with objectives assigned to the system and the control objectives which audit have developed.

内部审计人员需要同被审计系统的责任者就系统的目标和为审计所划分的控制目标取得一致意见。

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Supervisory audit system is of great importance in the enterprise auditing system in west developed countries, and has a roll to restriction mechanics of manager.

公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。

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Support line manager QA system and related audit activities.

协助直线主管质量管理和审计认证方面的工作。

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