内部审计人员

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。

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 .

内部审计人员要转变思想观念，增强服务意识等。

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

标准的提前发布目的在于确保在IPPF完全出台前内部审计人员能够充分地熟悉该标准。

Review of this early release will ensure that you are fully familiar with the Standards before the complete IPPF rollout .

以激励机制为手段调动内部审计人员的工作能动性。

Using motivation mechanism to stimulate internal auditors working incentives .

提高公司治理中企业内部审计人员的整体素质。

Fifth , improving the internal audit staff ' overall quality in corporate governance .

注册会计师和内部审计人员是内部控制评审的两个不同主体。

CPA and internal audit are the two different subjects of internal control appraisal .

为内部审计人员制定并实施持续专业发展计划。

A.Develop and implement a plan for continuing professional development for internal audit staff .

内部审计人员采用多种技术来识别和记录内部控制。

There are many techniques internal auditors can use to identify and document internal controls .

二看内部审计人员的素质问题；

Personnel quality of internal-auditing construction ;

于是，社会对内部审计人员的综合能力（素质）也随之有了更高的要求。

And then , the society asks internal auditors to have more comprehensive ability ( quality ) .

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。

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

本文提出了三个结论：从满足个人需要出发实现内部审计人员价值最大化；

The paper puts forward three conclusions : 1.starting from satisfying individual needs to maximize the value of internal auditors ;

内部审计人员业务素质参差不齐，导致其不能积极地发挥防护与促进作用。

And the incapability of the auditing personnel will end in the failure to fully play its role of protection and promotion .

为有效防范系统入侵，内部审计人员应参与内部控制系统的创建与完善过程。

Internal auditors play a significant role in developing and maintaining an adequate internal control structure that incorporates prevention against system intrusion .

和其他制定的培训标准一样，它具体规定了内部审计人员需要的基本的知识主体。

In common with the other training standards produced , it specifies the basic bodies of knowledge which internal auditors need to have .

内部审计人员不应当因其兴趣而推荐引入或加强某些控制。

It is important that internal auditors do not just recommend the ? Introduction or strengthening of controls for the sake of it .

内部审计人员为了有效地实施审计程序，完成审计任务，必须编制审计计划。

In order to carry effectively out the auditing procedures and fulfill the auditing tasks , the internal auditors must compile the auditing plan .

研究还表明，尽管面临经济衰退，内部审计人员平均收入仍将持续增长。

The study also found that internal auditors on average will continue to receive raises over the next year , despite a looming recession .

本文提出了柔性控制评价、非传统业务及其内部审计人员能力构架思路，倡导内部审计的业务创新。

The article presents the soft-control assessment , non-traditional engagement and the framework of internal auditors ' ability so as to call for the business innovation for internal auditing .

对我国企业内部审计人员的素质结构、机构设置和内部审计环境等方面进行了调查与分析，就内部审计的发展提出了措施和建议。

The paper surveys and analyzes the auditors ' composition , quality , independence and environment in Chinese enterprises , and puts forward measurements and suggestions on the development of enterprise audit .

内部审计人员必须能够根据风险类型和控制的理想水平来确定审查中工序、活动、系统所必需的控制手段。

Internal auditors must be able to determine which controls are necessary to the process , activity , or system under review in light of the risk profile and desired level of control .

大部分企业仅设置了兼职内部审计人员，有的即使设置了专职内部审计人员，其内部审计作用也没有得到应有的发挥。

Most of the enterprises only set up part-time internal audit staffs . And even if some set up full-time internal audit staffs , its internal audit function has not been due to play .

由此导致许多内部审计人员无法充分施展个人才能、实现自我价值，工作情绪低落；整个内部审计队伍也显得士气低下、工作热情不足，进而降低了审计工作的效率。

These also make many internal audit staff can not fully display their individual talents and depression ; the team of internal audit also appears low morale , thus reducing the efficiency of audit work .

进行合适的培训计划来同时满足内部审计人员和内部设计高层人员的需求，是非常重要的，但是关键需要的是基本的培训。

It was vitally important that proper training schemes be developed to cater for the needs of both internal auditors and internal audit senior staff , but the crucial need was for basic level training .

由于内部审计人员执行的内部控制评审相对于注册会计师执行的内部控制评审具有优势，因此内部审计人员应作为内部控制评审的主要主体。

Owing to the advantages of internal control appraisal carried out by the internal auditor s opposite to internal control appraisal carried out by CPA , the internal auditor should be the subject of interal control appraisal .

保证内审机构和人员的独立性，强化内部审计人员的风险意识，提高内部审计人员自身素质，进行经常性的内控制度审计，从源头上降低审计风险。

So internal auditing organizations and personnel must have their independence , their risk consciousness must to be strengthened , per self-accomplishment need to be improved , carry out internally piloting system auditing regularly , to reduce auditing risk from source .

是指高校内部审计人员审查和评价高校经济活动而出具的审计报告和意见得以贯彻执行取得效益的过程。

It is the process of carrying out the auditing report and opinions proposed by inner auditors of colleges and universities . Internal audit is executed by the audit departments and units , it is an impersonal guarantee work and consultation activity .

内部审计从业人员的业务素质、专业胜任能力直接影响了内部审计工作的质量。

The competency of internal auditors influences the quality of internal audit .

这此问题有来自内部审计机构人员设置不合理等表面因素，更有来自于报业集团治理结构本身不合理的深层原因。

On the surface , the unreasonable setting of the internal audit agencies and staff lead to the problems . In fact , the unreasonable governance structure of the newspaper group is the fundamental reason .

本《道德准则》适用于提供内部审计服务的人员和机构。

This Code of Ethics applies to both individuals and entities that provide internal auditing services .