内部审计评价

最后，结合自己的工作实践，设计一个适合邮储的内部审计评价指标体系，并在实践中给出评价结论和后续研究的建议。

Finally , in conjunction with the work practices , a suitable evaluation index system of internal audit of the Postal Savings has been designed , and the evaluation conclusions and recommendations of the follow-up study have also been described in this article .

商业银行信贷风险管理内部审计的评价体系研究

Research on the Performance Measurement System for Internal Auditing of Credit Risk Management

第四章是高校内部审计绩效评价指标体系的构建。

The fourth chapter is the college internal audit performance appraisal system construction .

因此制定一套科学、实用的内部审计绩效评价体系是迫切需要的。

Therefore , a set of scientific and practical performance evaluation system of internal audit is urgently needed .

内部审计活动评价具有改进机构的风险管理、控制和治理体系的功能。

The internal audit evaluation can improve the risk management , risk controlling and risk evaluating system of the machinery .

内部审计在评价和监督铁通公司内控机制的有效运转，保障铁通公司各项经营的合法、稳健、理性方面起到不可替代的作用。

Internal audit is irreplaceable in evaluation and oversight of effective functioning , ensurance of legitimate , steady and rational business .

对于内部审计绩效评价在我国审计学术界提出比较晚，在审计职业界，也没有形成内部审计绩效评价的完整体系。

Internal Audit performance evaluation for the audit in academic circles in China relatively late , In the auditing profession , nor the formation of internal audit performance evaluation of a complete system .

首先，通过分析内部控制审计评价的业务背景，改进商业银行内部控制审计评价方法，阐明系统建设及开发研究的目标。

First , analyzing the background of evaluation of internal control audit business , to improve the methods of internal control audit of commercial banks and elaborate system construction and development objective of the study .

主要介绍高校内部审计绩效评价指标体系的设计原则，并引入平衡计分卡作为高校内部审计的绩效评价方法。

Mainly introduces the internal audit in Colleges and universities performance evaluation index system design principles , and the introduction of the Balanced Scorecard as a method to evaluate the performance of internal audit in Colleges and universities .

本文采用实验材料的方法从实证的角度来研究管理层沟通策略和内部控制缺陷审计评价之间的关系。

This paper researched the relationship between management persuasion tactics and the internal control audit deficiency evaluation using the empirical research method .

应建立事前、事中、事后审计相结合的内部审计监督与评价体系，促进内部审计规范化、制度化。

An internal evaluating and supervising system should be established for the audit throughout the whole process so as to standardize and systematize our internal audit .

内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。

The objective of internal audit is to rate the control of organizations , and guarantee to uncover potential risks and achieve the objectives of organizations effectively .

内部审计机构在监督评价内部控制制度有效性方面具有独立性强、专业性高的优势，可以在内部控制制度体系的建立完善过程中发挥重要作用。

Internal audit department has a great advantage in monitoring and evaluating the effectiveness of the internal control system of the organizations , and can play an important role in establishing a sound internal control system .

企业内部控制缺陷的审计评价是企业内部控制执行机制的一个重要组成部分，这一评价过程主要包括管理层的自我评价和审计师的鉴证，是多方利益主体相互协调的结果。

The enterprise internal control deficiency audit evaluation is a very important part of the assessment process for the enterprise internal control executing mechanism , which mainly includes the self-assessment of the management and the attestation of the auditors .

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 .

针对这些结论，本文提出了相关政策建议：强化内部审计的监督和评价职能，从立法上明确内审部门的组织隶属地位，并可以考虑根据本公司股权结构特点，设置不同的内审监督模式。

According to these result , this paper propose some policy suggestion , such as strengthening the supervision and evaluation of internal audit , explicit the subordinated position of internal audit , and according to the characteristics of ownership structure to take different position .

之后建立了内部审计绩效的评语集，并利用模糊评价矩阵进行了单因素评估和综合评估，最后得到一个代表内部审计绩效的数值，完成了关于内部审计绩效综合评价的量化研究。

Finally it get a number which represent the performance of the internal audit , and finishe the quantitative research on internal audit performance comprehensive evaluation .

本文通过对内部审计的职能定位，从内部审计的评价监督职能和咨询职能两个角度对内部审计外部化现象进行了分析。

Through orienting the function of internal audit , this paper analyzes the phenomenon of the enterprise audit changed from internal to external from the angles of appraisal surveillance and consultation functions .

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 .

然而我国对内部控制评价的研究主要集中在内部控制鉴证方面，忽视了面向管理由内部审计实施的评价，而后者在我国现阶段更为可行，意义尤为重大。

But studies on it is focused on certification by certified public accountants , and neglected the assessment for management by internal audits , which is more important at present in our country .

国际内部审计师协会于1999年重新修订了《内部审计实务框架标准》，被修订的标准要求内部审计评价和改进公司治理过程，同时为企业提供增值服务。

The Institute of Internal Auditors ( IIA ) revised its international standards for the professional practice of internal auditing in 1999 , the revised standards require internal audit to assess and improve corporate governance processes , and provide " value-added " service to enterprises .