内部审计

State Audit ; Folk Audit ; Internal Audit ; Differences

国家审计；民间审计；内部审计；区别

How does internal audit take part in ERM efficiently? The most difficult problem is to not have the ready-to-wear and available internal audit model.

内部审计更好的参与到全面风险管理当中所面临的最大难题是，没有现成可用的内部审计模式可供借鉴。

So that we can rind the characteristics of our enterprise internal auditing and we can summarize the regularity of the development of enterprise internal auditing.

以便更好地总结我国企业内部审计的发展过程中的特点，寻找出发展中的规律性东西，预测我国企业内部审计的未来发展趋势。

Basing on the discussion of the enterprise risk management and the relation with in- ternal audit, the paper analyses the function of internal audit in enterprise risk management.

应深入分析企业风险管理的含义及其与内部审计的关系，进而强化内部审计在企业风险管理中的作用。

Increasing managerial flexibility over budgets and staff does not mean abrogating central control: it means substituting a form of governance based on detailed external rules and individual transaction-based approvals with one based on strong external budget disciplines, monitoring, reporting and audit; and assurance through good systems of internal controls and internal audit.

增长的管理灵活性在预算和职员不意味废止的中央控制：它意味替代统治的形式根据详细的外在规则和各自的基于交易的认同与一个根据强的外在预算学科，监测，报告和审计；并且保证通过内部控制和内部审计好系统。

Considering the actual surroundings and the characteristics of internal audit in our country,the supervising and examining function,certificating and appraising function,controlling function,risk early-warned function and counseling function should be as the mostly functions of internal audit.

就我国目前的环境和我国内部审计的特点来看，监督检查职能、鉴证评价职能、控制职能、风险预警职能和咨询服务职能应该是内部审计的主要职能。

At present, the main problems existing in the internal audit of our country's highway departments are that the understanding of the importance and f unctions of the internal audit is insufficient; the activity of the internal aud itors is not high; the quality of the internal auditors is lower; the form of th e internal audit is simple and passive.

当前我国公路部门内部审计工作存在主要的问题是对内部审计工作的重要性及作用认识不足，内审人员的积极性不高，内审人员素质低、变动频繁，内审形式单一、被动。

The outside pressure is an auxiliary element for the origination of internal audit of enterprises.

外部压力是企业内部审计的催生剂。我国绝大多数现代企业的内部审计，其外部催生的痕迹则更加明显。

As a functional institution of self-control, self-supercision, self-restriction, self-coordination, the internal audit of the enterprises has been set up since 1983.Although it has an effect on promoting operation and management, there are some shortcomings.

企业内部审计作为自我控制、自我监督、自我协调的职能机构，从1983年成立以来，虽然在企业的经营管理方面取得了一定的成效，但是内部审计在我国起步较晚，在实际中仍然存在很多问题，影响其职能的发挥。

Internal auditing is pat of the auditing restraint system, dir latter being a sub-system of company management.

内部审计是审计约束机制的一部分，而审计约束机制又是公司治理结构的一个子系统。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。