Systems auditing should be the main approach that is adopted by internal auditors.

制度基础审计应该是内部审计主要采用的方法。

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Compliance testing should be the standard form of testing used during systems auditing.

在整个系统审计中，复核性测试应当成为测试的标准形式。

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Substantive testing, therefore, should have a limited role to play in systems auditing.

实质性测试在整个审计程序中只是被有限度的采用。

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Two years ago, the government required China's 1, 000 largest industrial consumers--which account for about a third of all Chinese energy demand--to establish their own programs and auditing systems to meet efficiency standards.

FORBES: China's Power Problem

With power prices on the rise in recent years, Trane, along with competitors like Honeywell and Siemens, have seen a rush of new business auditing and overhauling energy systems for corporate and government clients.

FORBES: Magazine Article

Other arguments against I-File: States that have used free filing systems have had a relatively low usage rate--a federally run program could make auditing easier (and more likely) and it wouldn't necessarily encourage taxpayers to take all deductions possible.

FORBES: Magazine Article