Internal auditor

The role of internal auditor in quality management systems

内审员在质量管理体系内部审核中的作用

Brief Introduction on the Establishment of Internal Auditor System in Clean Production

浅议建立清洁生产审核内审员制度如何进行实验室内审

Comparison between the systems of chief financial officer and internal auditor

财务总监制度与内部审计制度的比较

Meeting the needs of each activity center internal auditor ;

满足每个活动中心内部审计员的要求；

Besides , internal auditor should change the concept and enhance sense of good service .

内部审计人员要转变思想观念，增强服务意识等。

Familiar with the quality system , certified as internal auditor will be preference .

熟悉质量体系，有内审员证优先。

Maintenance Personnel License , ISO Internal Auditor Training Certificate .

维修人员基础执照，ISO内审员培训证书。

If the internal auditor is lucky , control schedules will have been developed for the relevant system .

如果足够幸运的话，控制程序表可以借鉴相关的系统。

It is equally essential to conduct a study of internal auditor in personnel , recruitment and performance assessment management .

内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究，显得十分重要。

The job of an internal auditor is to evaluate , analyze , reach conclusions , and provide objective opinions .

内审的工作就是评估、分析、达成结论并提供客观意见。

In the absence of appropriate policies , the internal auditor should consider facilitating development of appropriate policies .

在缺乏适当政策时，内部审计师应该考虑促进相关政策的开发。

In particular analytical skills must be mastered by the internal auditor such as indicators , trend analysis and comparison .

特别是分析技能是内部审计师必须掌握的技能，如指标计算、趋势分析对比等。

I have brought forward main composition , regulation and the quality of internal auditor of internal auditing in mixed ownership enterprise .

提出了混合所有制企业内部审计的主要内容，对混合所有制企业内部审计的规范化和内审人员的素质也提出了要求。

A.Understand the knowledge , skills , and competencies that an internal auditor needs to possess .

理解内部审计师需要具备的知识、技能和胜任能力。

The chief financial officer usually gives play to the finance and accounting , the internal auditor covers all aspects of the enterprise operation ;

财务总监通常在财务、会计领域发挥作用，内部审计则涵盖企业经营管理的各个方面；

In order to legalize work smoothly , the internal auditor is requested to master criterion of quality management systems and know administrative knowledge .

高素质的内审员是成功内审的基础，内审员既要精通质量标准，又要熟悉管理状况。

In the era of economic globalization , internal auditor will more timely and continuous guarantee the control effectiveness and reduce operation risk by rapidly changing business environment .

在经济全球化时代，快速变化的商业环境要求内部审计师更加及时和连续地对正在运行的控制的有效性和风险程度做出保证。

However , information from a comprehensive risk management process , including the identification of management and board concerns , can assist the internal auditor in planning audit activities .

但是，来自综合性风险管理过程的信息（包括对管理层和董事会所关心问题的确认）有助于内部审计师计划审计工作。

The Compensation Committee , in joint consultation with the Audit Committee , deals with compensation and retention issues regarding the chief internal auditor .

补偿委员会，与审计委员会共同商讨，处理关于最高内部审计师的薪金问题。

The Corporate Social Responsibility Internal Auditor Training is emphasized on the cultivation of audit skills and encouraged students gain the ability on social compliance audit gradually .

企业社会责任内审员培训课程的侧重点是对审核员审核技巧的培养，通过一系列的学习和练习使学员逐渐的具备进行企业社会责任审核的能力。

Specialized accounting degrees include Certified Public Accountant ( CPA ), Certified Internal Auditor ( CIA ), and Certified Management Accountant ( CMA ) .

会计专业能取得的认证证书包括注册会计师、全国注册审计师和注册管理审计师。

The job function , management and training method for internal auditor were researched , to pro - vide reference pattern on the establishment of inter - nal auditor system .

探讨了内审员的工作职能和管理与培训方法，为建立内审员制度提供了参考模式。

The death of the internal auditor suggested that serious irregularities had occurred in the loan arrangements between bmfl and the Carrian group .

内部核数师之死，令人意识到裕民财务向佳宁的贷款存在严重问题。

In the third part , five factors of COSO are regarded as the object of evaluation , and then evaluation procedure , evaluation method and evaluation standard bring up from point of view of internal auditor .

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。

Olympus President Shuichi Takayama blamed former president and chairman Tsuyoshi Kikukawa , ex-vp Hisashi mori , and internal auditor Hideo Yamada .

奥林巴斯新总裁高山修一将此案的责任推给了前总裁兼董事会主席菊川刚、高级副总裁森久志和内部稽核师山田秀雄。

America is a country that first established the audit committee system , it has the duty and function of America registered certified accountant association , internal auditor association , national negotiable securities association , against false financial statement committee , legal association , etc.

美国是世界上最早建立审计委员会制度的国家，并有美国注册会计师协会、内部审计师协会、国家证券商协会、反对虚假财务报告委员会、法律协会等一系列组织研究审计委员会职责和功能。

Sarbanes-Oxley Acts , passed by American Congress in 2002 points out that board of directors , top administrator , external and internal auditor , as the foundation of effective corporate governance , are important parts of engaging the duties of governance and internal control .

2002年美国国会通过的《萨班斯&奥克斯法案》指出，董事会、高层管理者、外部审计师与内部审计师作为有效公司治理的基石，成为开展公司治理、内部控制必须职责的重要组成部分。

Coordinator to internal external auditor , general affairs with tax bureau , bank etc.

协调内部及外部审计，及与税局、银行等一般事务。

It includes three aspects : the Corporate Governance , the Internal Control and Auditor .

其对在美上市公司的要求主要体现在公司治理、内部控制和审计师三个方面。

Many factors including auditor business culture , auditor internal control process , auditor organization structure , auditor size , auditor education , auditor reputation and penalties for auditors can reflect the variety .

会计师事务所的企业文化、内部控制制度、组织形式、规模、从业人员素质、职业声誉和事务所受到的诉讼和处罚情况等因素都能够影响或者反映会计师事务所审计质量。