Change in the external environment affects the audit objective contents, while change in the internal environment affects the realization of the audit objective.

外部环境的变化直接影响审计目标的内容，内部条件的变化直接影响审计目标的实现。

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In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.

实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。

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The hospital internal control and the audit carries on the discussion to the computer network environment under.

本篇对计算机网络环境下医院内部控制与审计进行探讨。

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