控制基础审计

内部审计模式经历了控制基础审计、流程基础审计、风险基础审计、风险管理基础审计等发展阶段。

The internal auditing approach experiences four stages of development , which are control-based auditing , process-based auditing , risk-based auditing , and risk management-based auditing .

随着审计基础由账项基础发展到风险控制基础，审计方法由详细审计发展到以内部控制为基础的抽样审计，审计风险便不可避免的发生了。

Because of the audit basis changed from account basis to risk control basis and the approach of audit changed from detailed audit to sampled audit based inner control , the audit risk happened inevitability .

本文就有关内部控制、制度基础审计和风险基础审计作一探讨。

So it is discussed about internal control , system basis audit and risk basis audit .

内部控制是管理现代化的必然产物，而内部控制的产生与发展又促使审计工作从详细审计发展成为以测试内部控制为基础的抽样审计。

Internal control is the inevitable product of management modernization , and the initialization and further development of internal control advances the audit from detailed audit to sampled audit based upon testing of internal control .