稽核制度

第三十七条会计机构内部应当建立稽核制度。

Article 37 An accounting office shall establish an internal auditing system .

经纪业务稽核制度的建立促进了经纪业务内部控制的有效执行。

The establishing of auditing system of brokerage business promotes the effective execution of internal control of brokerage business .

探讨内部控制制度、内部稽核制度、公司治理及风险管理。

Second , we will discuss about the internal control , internal audit , corporate governance and risk management .

收费单位和财会部门要制定收费内部稽核制度，保证对收费过程监督、控制。

Charging units as well as financial department shall work out interior checking system , ensuring supervision and control for the whole charging process .

辅导工作内容包括：辅导公司建立健全内部控制制度（含内部会计制度、内部管理制度及内部稽核制度）、辅导公司编制公开说明书及协助规划资金运用，评估财务业务状况和代办申请上市手续四项。

Instruction includes helping the listed companies in setting up sound self regulatory system working out prospectus , capital management , evaluation of financial business and application for listing .

农会信用部应建立内部稽核制度；其实施办法，由中央目的事业主管机关定之。

The Credit Department of a farmers association shall establish an internal auditing system , and the rules and regulations governing the enforcement of this system shall be established by the central-level target-business competent authorities .

建立全面稽核管理制度。

And ( 3 ) establishing a comprehensive auditing system .

有完善的内部稽核监控制度和风险控制制度；

Having sound internal auditing and monitoring system and risk control system ;

对加强和完善国有商业银行内部稽核监督制度的思考

A Reflection on Strengthening and Perfecting the Internal Auditing and Supervising System of the State-Owned Commercial Banks

商业银行应当建立、健全本行对存款、贷款、结算、呆帐等各项情况的稽核、检查制度。

Commercial banks should establish and improve their own auditing and checking system on deposits , loans , account settling and bad debts .