内部审计

Therefore, this dissertation will focus on internal audit how to work in internal control.

所以，本文的研究焦点是内部审计如何发挥在内部控制中的作用。

More and more attention has been paid to effective company management and internal control, whose success is based on the work of internal audit.

有效的公司治理和内部控制越来越受到企业的重视，而内部审计是实现这一目标的必要手段。

In the second part, status quo of internal control about listed company in our country is summarized, which is based on the past study results, and pointed out its invalidation.

第三部分，以COSO报告中的五要素为评价对象，提出了公司内部审计人员进行内部控制评价的程序、方法以及评价的标准。

As a self-restriction mechanism of an enterprise, internal audit has become a vital part of modern enterprise's system. It is an important measure for departments and units to consummate interior control system, maintain fiscal discipline, meliorate management and improve economic efficiency.

内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分，是部门和单位健全内部控制制度、维护财经纪律、改善经营管理、提高经济效益的重要手段。

As a self-restriction mechanism of an enterprise, internal audit has become a vital part of modern enterprises system. It is an important measure for departments and units to consummate interior control system, maintain fiscal discipline, meliorate management and improve economic efficiency.

内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分，是部门和单位健全内部控制制度、维护财经纪律、改善经营管理、提高经济效益的重要手段。

This chapter classifies the definition and role of internal audit in monitoring systems of commercial banks.

本章阐明商业银行内部审计的含义及其在商业银行内部监控系统中地位和作用。

The effective Inside Control-inside audit is the important part of the corporation fathering.

有效的内部控制，包括内部审计是合理的公司治理的重要部分。

Strategic performance valuation standards may be short-term and cause short-sighted behavior of the manager; avoiding mistakes and ensuring vested interest may cause the manager's herd behavior and lag of strategic decision and execution; and the expansion of the manager's controlling power may reversely control the strategic decision-making process and cause the internal corporate governance situation. The solution lies in a mechanism that makes the expectations from the manager and the enterprise in alliance, a supervision mechanism that is independent and overawing, and an internal auditing system with higher level of purview.

战略绩效的考核标准可能短期化，从而导致经理人行为短期化；避免失误和保证既得利益可能导致经理人的从众行为，造成战略决策或执行的滞后；经理人控制权膨胀会逆向控制战略决策，形成内部人治理局面；解决经理人治理的关键在于设计制度使经理人收益预期和企业受益预期一致；对经理人的监督体系应当独立，并形成真正的威慑力；内部审计是解决经理人问题的重要方法，其管理层面可以高于经理人以便保障独立性。

Today, improvement of internal audit mechanism in enterprises is an important guarantee of standardizing auditing.

企业内部审计是现代企业管理的重要组成部分，是企业内部控制系统中的一个重要环节。

The Internal audit of 21 century is going through a substantial change. i.e.,its orientation coverts from inside control to operating risk,and its function converts from indepndent evaluation to the new paradigm of integrated risk management and corporate administration.

21世纪的内部审计，正经历着实质性的变化，从已往注重于内部控制转向注重经营风险，从独立评价职能转向整合风险管理和公司治理这个新范式上来。

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。