内部审计报告

对内部审计报告关系的分析使开展内部治理审计具备了现实条件。

The analysis of internal audit report makes real foundation for the internal governance audit .

企业如何充分发挥内部审计报告的作用

How to bring the internal auditing report into full play in the enterprises

根本原因分析，不可用数控内部审计报告。

The root cause analysis was not available in internal audit NC report .

英国、加拿大、欧盟虽然未强制要求进行审计，但是也规定了注册会计师要对上市公司管理层提供的内部审计报告进行有限保证的审阅。

Internal control evaluation and auditing standards in Britain , Canada and the European Union , while not mandatory for the audit , but also provides the CPA to provide limited review for the internal audit reports .

也就是说，在2006年到2010年间，内部控制审计报告是自愿披露的。

So between 2006 and 2009 , internal control report was non-obligatory .

那究竟何种特征的公司会更倾向于披露内部控制审计报告，哪些因素影响自愿披露行为，以及鉴证报告出具后市场是否有反应，这都是需要研究的问题。

What kinds of company will be pleased to disclose the auditing report and how the market will react to this announcement , required us to do some study on it .

所设计的流程主要包括：审计计划、选择控制点、控制测试、评价控制缺陷、审计工作总结和出具内部控制审计报告等程序，并明确指出应采用自上而下的审计方式。

The designed process include : audit plan , selecting the control points , control testing , evaluation of control deficiencies , the summary of the auditing and issuing internal control audit reports , and made clear that it is better to adopt top-down audit .

有价值的信息可能包括贷款和交易记录，以及内部审计和风险管理报告。

Valuable information might include records of loans and trades and internal audit and risk management reports .

内部控制审计与财务报告审计之间有着密切联系，两者并行必然会影响财务报告审计意见。

The internal control auditing and financial report auditing have close connection , the implementation together will affect auditing opinion of financial report .

本文介绍了信息系统审计的5种类型，即系统开发过程审计，系统实现后审计，日常运行审计，内部控制审计，财务报告审计。

In a computer based information system , audit and control are demanded . There are five types of audit : system development audit , system implement audit , operation audit , internal control audit and accounting audit .

中国内部审计协会与德勤会计师事务所联合发布的《2009年内部审计热点问题调查报告》显示，金融危机促使企业管理者进一步提高对内部审计的重视程度，现代企业越来越关注企业风险。

The Investigation Report about Internal Auditing Hot Issues of 2009 issued by China Institute of Internal Audit and Deloitte & Touche LLP accounting firms together tells that financial crisis urge enterprise managers to further enhance attention to internal auditing and modern enter-prises are concerned about enterprises risk increasingly .

这样就可以把人力资源内部审计的程序分为审计前的准备工作、实况调查、分析研究、人力资源内部审计报告和事后追踪五个阶段来进行。

It classifies the procedure as preparing work , field investigate , auditing report and evaluation .

我国五部委2008年联合发布的《企业内部控制基本规范》提出了内部控制审计要求，我国的上市公司即将在2012年披露内部控制审计报告。

In 2008 , five ministries of China jointly issued " the Basic Norms of Internal Control ", which signified that China would start to publish the report of the audit of internal control in 2012 .