内部审计

Studying on the outsourcing of internal audit in this article do not prepare to weaken or displace internal audit, but play a better self-disciplined and monitoring role in corporational monagement.

本文研究内部审计外部化，不是为了削弱或取代内部审计，而是通过内部审计与外部审计的结合，来更好的发挥内部审计在公司治理中的监督制约作用。

This article begins with a simple external makes internal audit in China, then summarizes the present situation of internal audit, introduces the advantages of internal audit exteriorization and internal audit externalizing problems should be paid attention to..

关于内部审计外部化的翻译问题补充：请不要用google的翻译直译。。。。本文首先对内部审计外部化做了简单的概述，然后对我国内部审计的现状进行了分析，介绍了内部审计外部化的优势以及我国内部审计外部化应该注意的问题。。

Thirdly, on the base of the prevailing trend of the international internal audit, the thesis mainly makes analyse and research on some aspects which need to be innovated with instancy of the internal audit in the nongovernmental corporation such as strategic audit, risk leading audit and marketing internal audit to help to evoke creative sense of nongovernmental enterprises.

3根据国际内部审计发展的最新趋势，分析研究了我国民营企业内部审计急需创新的几个方面：战略审计、风险导向审计和营销审计等，希望能对促进民营企业内部审计的创新意识产生作用

The enterprise economic benefit audit is the enterprise internal audit to affect the enterprise economic benefit of various economic review and appraisal of the activity, promote enterprise audit activities to improve the economic benefits of the internal audit work, is the key, is a high level of supervision, service means, it has both the intercommunity and audit has its universality, flexibility, comprehensive, constructive and tracking.

企业经济效益审计是企业内部审计对影响企业经济效益的各种经济活动进行审查和评价的审计活动，是促进企业经济效益的提高，是内部审计的工作重点，是一种高层次的监督、服务手段，它既有审计的共同性，又具有自身的广泛性、灵活性、综合性、建设性和跟踪性。

The internal audit function also developed from bypast initial financial audit,the management audit develop to the modern management audit and even now the risk guide audit.

随着生产力的发展，经营活动对内部审计的要求在不断变化，内部审计职能也由最初的财务审计、经营审计发展到管理审计，直至现在的风险导向审计。

In this paper, we can understand and externalizing the internal audit in a certain extent can solve present internal auditors quality is low, the internal audit institutions, the internal audit function fause realistic problem, such as accounting market competition from external audit institutions to expand external audit institutions and organizations between internal audit organization, optimize the allocation of resources of audit, internal audit quality and efficiency..

通过本文我们可以了解，内部审计外部化可在一定程度上解决我国目前内部审计人员素质偏低，内部审计机构虚置，内审职能滞后等现实问题，使会计市场的竞争从外部审计机构之间扩展到外部审计机构与组织内部审计机构之间，实现审计资源的优化配置，提高内部审计质量和效率。。

Internal-auditing, which plays an important part in enterprise administering and unmasking financial affairs, as an important component of enterprise built-in control system, should be further valued besides strengthening and perfecting enterprise administer structure and built-in control system.

在加强和完善公司治理结构与内部控制制度的同时，应更加重视内部审计工作。内部审计作为内部控制的重要组成部分，在公司治理和揭露财务造假中扮演着十分重要的角色，可以说内部审计机构的&独立性&、内部审计人员的素质正面临着前所未有的挑战。

In the process of writing,on the principle of reasonable,well-documented and well-knowing,the author provides its service goals and tries to further defined its special functions for amplifying the company"s management systems and operating mechanisms. The author also ports out the anything of the operating responsibly of the supreme administer should belong to the external auditing. The pattern of internal auditing should be choused or built on the basis of the actual situation. It can"t copy the actions of the foreign countries me chaniclly. The selective patterns for the different kinds of enterprises are introduced as well.

从国有企业扩大经营规模后内部控制，内部管理现实需要的立场出发，提出企业内部审计内向服务目标，试图明确，内部审计对企业机制健全和企业健康营运维护的特殊作用；特别指出对国有企业最高管理当局经武汉理工大学硕士学位论文营责任的审计应归之于外部审计；企业内部审计模式的选择与建立，不可生搬硬套国外作法，需要根据实际情况或是参考改造，或是摸索新建，并介绍了不同类型可供企业参考。

Besides, this thesis uses the experience of internal audit development of western countries for reference, combing the changing situation of Chinese economy. And it prognosticates the developing direction of internal audit; that is, the audit field expands to the risk managing field, and develops the appreciation type of internal audit.

此外，本文借鉴了西方内部审计发展情况，结合中国经济形势的变化，预测了内部审计的发展方向，即，审计领域扩展到风险管理领域，发展增值型内部审计。

This also meant our country interior audit theory and the solid service research step the new stair.

我国现行的内部审计准则只要求对内部控制进行评价和监督，没有要求内部审计涉足公司治理领域，没有对组织的风险管理活动进行评估与改善。2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。，这也意味着我国内部审计理论及实务研究迈上了新台阶。

On closer examination, though, this is not a vote for multilateralism but just the opposite.

仔细审视后我们发现，这并非是对多边主义投出的赞成票，而是恰好相反。

Uncovering their weak spots, so I can defeat them.

揭露出他们的弱点，这样我就可以打败他们了。