内部控制制度审计

比如高校财务收支审计、高校内部控制制度审计、高校校内银行审计等等。

High school 's inner control audit , high school 's bank audit etc.

军队开展内部控制制度审计研究

A research of the auditing of internal control system

本文还对内部控制制度审计的发展前景做了进一步的展望。

In addition , the prospect of AICS is given in the paper .

本文就有关内部控制、制度基础审计和风险基础审计作一探讨。

So it is discussed about internal control , system basis audit and risk basis audit .

按照国际先进内控模式-COSO报告关于内控系统的整体框架要求，从控制环境、风险评估、控制活动、信息与交流和监督评审五个方面入手，论述现代企业内部控制制度在内部审计中的应用。

According to the whole frame requirement of internal control in COSO report , on the aspect of control circumstances , risk evaluation , control activity , information and communication , supervising examination , the internal control system on internal audit in modern enterprises were expounded .

CPA在执业时，应首先评价公司内部控制制度，以确定审计程序和方法，降低审计风险；

This paper discusses the problem that CPA ought first to evaluate internal controlsystem of company , to determine audit procedures and methodes , and to reduce audit risks .

在审计客体层次方面，客户的诚信度与正直性、风险和内部控制制度都是影响审计质量的因素；

As for clients , the influence factors are their integrity , risk and inner control management .

因此，健全内部控制制度、完善内部审计制度已成为民营企业建立现代企业制度的一个关键因素。

Therefore , perfecting internal audit has become a key factor for private enterprises to establish modern corporation system .