内部审计程序

风险基础内部审计程序的构建

Construction of the Risk - based Internal Auditing Procedure

企业人力资源内部审计程序设计

The Design of Enterprise Human Resource Internal Audition Procedure

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 .

制定内部质量审计程序

Develop internal quality audit procedures

指出内部控制审计程序包括了解基本情况，了解内部控制，实施符合性测试，提出审计报告。

The internal control auditing procedures consist of basic information surveying , internal control surveying , compliance test and reporting .

文章从企业内部审计业务程序的角度，论述了在已建立现代企业制度的条件下，如何发挥内部审计在企业风险评估中的职能作用。

From the point of view of enterprise internal audit operation program , this paper discussed that how to exert the function of internal audit in the enterprise venture evaluation under the condition that the modern enterprise system had been established .

论内部控制审计的程序和方法

On the Procedures and Approaches of Internal Control Auditing

再次，针对公立医院的公立公益性与市场性相统一的行业特点，研究提出了公立医院引入风险导向内部审计的作业程序、技术方法、评价指标体系和保障机制。

Again , in view of the public hospital public commonweal and marketability of the unity of industry characteristics , studies and puts forward the procedures , technical method , the evaluation index system and guarantee mechanism of risk-oriented internal auditing introduced in public hospital .

对会计资料定期进行内部审计的办法和程序应当明确。

The measures and procedures for regular internal auditing of accounting documents shall be explicit and clear .

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 .