在审计术语中，控制没有技术上的标准，而只是一些过程，通过它们可以访问标准，并在一定周期的基础上进行审阅。

In auditing lingo, controls are not technological measures, but are the processes by which technological measures are assessed and reviewed on a periodic basis.

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对内部与外部审计人员而言，运用相同的技术、方法和术语有助于有效地协调他们的工作并依赖彼此的工作。

It may be more efficient for internal and external auditors to use similar techniques, methods, and terminology to effectively coordinate their work and to rely on the work of one another.

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